2 different prsi classes

Purple Mountain

If a person has 2 different prsi classes in a week, which one does revenue count?
I assume 52 contributions is the maximum in the year so a decision must be made by revenue on what to award.

Calahonda52

PRSI is a SW issue and not a revenue issue

Purple Mountain

Calahonda52 wrote: »

PRSI is a SW issue and not a revenue issue

OK thanks.
But it's collected through revenue returns.
Anyhow, my question still stands please.

Rulmeq

Purple Mountain wrote: »

OK thanks.
But it's collected through revenue returns.
Anyhow, my question still stands please.

You can't be on 2 different classes per week, the minimum calculation period is a week (not daily). So the figure you were paid for the entire week is what counts (e.g if you got €20 for your work on a Monday, and €500 for your work on a Thursday, your earnings for that week are €520, so base your figures on that). To be honest though, all of this should be handled by your employer for you.

Purple Mountain

OK but what about someone on an s class and an a class at work?
Which one is recorded by revenue/SW?

y0ssar1an22

Purple Mountain wrote: »

OK but what about someone on an s class and an a class at work?
Which one is recorded by revenue/SW?

both are declared to revenue if drawing a salary from 2 different entities. s class is for directors with no employer prsi.

a is for employees with er prsi.

the prsi class shouldn't really change within an employment (exceptions to that).

Synode

Purple Mountain wrote: »

OK but what about someone on an s class and an a class at work?
Which one is recorded by revenue/SW?

You can't be on 2 different classes at the same time in the same job

Purple Mountain

I have a background in payroll in a previous job but I never came across this before so I wasn't sure. It was just someone asking my opinion.

So the S class (or J or whatever) from outside employment and A class in their regular job for the same person:
The revenue/SW won't take one as dominant over the other?
So that if they had 52 stamps at both, would they get full SW/pension etc. entitlements under both stamps?

Stratvs

AFAIK while you can have more than 52 paid or credited PRSI contributions in a year you cannot have more than 52 reckonable PRSI contributions.
So the person with a full-time PAYE employment paying Class A PRSI gets 52 x A for each year.
If they also have a sole trader type self-employment then they'll get 52 x S for each year.
If they have a proprietory directorship they'll get the relevant number of Class S contributions for each period of payment week/month.
They will have paid 4% on income from each.
However I believe they will only ultimately get one state pension or survivor pension.
They would under the A rate contributions get some short term benefits not available to the S rate only contributor. e.g. Illness Benefit.

Purple Mountain

Stratvs wrote: »

AFAIK while you can have more than 52 paid or credited PRSI contributions in a year you cannot have more than 52 reckonable PRSI contributions.
So the person with a full-time PAYE employment paying Class A PRSI gets 52 x A for each year.
If they also have a sole trader type self-employment then they'll get 52 x S for each year.
If they have a proprietory directorship they'll get the relevant number of Class S contributions for each period of payment week/month.
They will have paid 4% on income from each.
However I believe they will only ultimately get one state pension or survivor pension.
They would under the A rate contributions get some short term benefits not available to the S rate only contributor. e.g. Illness Benefit.

Thanks, that answers my question.

Mrs OBumble

Purple Mountain wrote: »

OK but what about someone on an s class and an a class at work?
Which one is recorded by revenue/SW?

Both are recorded.