PRSA's PRSI & USC

iamconfused

I've just spent the afternoon trying to figure out whether employee PRSA contribution payments are subject to the USC and PRSI. I'm finding conflicting information and would appreciate if someone could clarify.
Thanks

Revenue leaflet IT14A -
Contributions paid into a PRSA benefit from tax relief at an individual’s marginal income tax rate. There is also relief from PRSI and the health levy for employees. Where PRSA contributions are deducted by an employer, the "net pay arrangement" will apply.

Net pay arrangement
The "net pay arrangement" operates such that the employer deducts the PRSA contribution before calculating PAYE, PRSI and Health Contribution due on the employee’s emoluments for the relevant pay period. Before operating the "net pay arrangement", the employer will have to satisfy himself/herself that the PRSA is approved by the Revenue Commissioners. In this regard, the employer must obtain a PRSA (Net Pay) Certificate from the employee and retain that certificate. The employee will obtain the certificate from his/her PRSA provider.

Citizens information website -
If you pay a contribution into a PRSA, you will benefit from tax relief at your marginal income tax rate. Since 1 January 2011 you have to pay social insurance (PRSI) contributions and the Universal Social Charge on your PRSA contribution. Where your contribution to your PRSA is deducted from your salary by your employer, net pay arrangements will apply, that is, your tax relief is given at the time you pay the contribution.

Summary of budget measures 2011 -

PENSIONS

Employee PRSI on pension contributions
[FONT=Times New Roman,Times New Roman][FONT=Times New Roman,Times New Roman]From 1 January 2011, employee contributions to occupational pension schemes and other pension arrangements will be subject to employee PRSI and the Universal Social Charge. The PRSI change will be legislated for in the Social Welfare Bill.
[/FONT][/FONT]Employer PRSI on pension contributions
[FONT=Times New Roman,Times New Roman][FONT=Times New Roman,Times New Roman]The current employer PRSI exemption for employee contributions to occupational pension schemes and other pension arrangements will be reduced by 50% from 1 January 2011. The change will be legislated for in the Social Welfare Bill. [/FONT][/FONT]

Does this include PRSA contributions?

Mr. Incognito

You used to get a deduction for payments to pensions

you could pay into a pension tax free and income tax and PRSI were charged on the amount after these contributions.

Now the gross amount is taxed.

Welcome to the recession