Should an under 18yr old taxed PRSI and PAYE

Sunflower123

Registered User
Messages
33
HI

A friend has just started a full time job about a month ago and as they have only just turned 18 last week should PRSI/PAYE have been taken from their first months salery. Someone has mentioned to me that as they were under 18 they should not have been taxed.

Any advice would be much appriciated
 
Never heard of that! I remember paying tax when I was working at 16 years ago and I'm not aware of any rules in the meantime that would make under 18s exempt from tax and PRSI.
 
PRSI is payable from age 16 to 66. Of course depending on earnings level, there may or may not be an employee deduction. http://www.welfare.ie/publications/sw14.html

While there is no rule that allows an under 18 not to pay tax, in reality, many employed at that age will have sufficient tax credits to cover any pay that is at or close to minimum wage resulting in no or little PAYE deduction.
 
... many employed at that age will have sufficient tax credits to cover any pay that is at or close to minimum wage resulting in no or little PAYE deduction.

...and/or entitlement to receive refunds of most or all of PAYE that does happen to be deducted at source.
 
...and/or entitlement to receive refunds of most or all of PAYE that does happen to be deducted at source.
Yeah - that was my situation from 16 onwards for a few years when I had part time or short term jobs where tax deducted at source but annual income was under the exemption threshold so I got the tax refunded (not sure about PRSI though ... ).
 
Thanks for all your help,
I think the issue is the treshold as the salary seems to be below the 352 limit.