Employees whose income does not exceed €38 per week are not liable to pay Pay Related Social Insurance (PRSI). It is estimated that for 2014 the number of income earners with income below this threshold will be 8,610.
Where an employee’s weekly earnings exceed €38 but do not exceed €352 per week, he or she has no liability to PRSI but the employer is liable to pay 8.5%. Where an employee’s weekly earnings exceed €352 per week, he or she is liable to pay PRSI at 4%. It is estimated that for 2014 the number of income earners with income greater than €38 per week but below €352 per week will be 585,430.
Information for self-employed persons whose income is below the annual insurability threshold of €5,000 is not available in my department.