PRSI on reckonable earnings and emoluments is collected within the PAYE system and remitted (along with the tax/USC) to Revenue.
Until 31 December 2018, this information was submitted to Revenue on a monthly basis under the P30/annual P35 system of returns. The contribution records were then transmitted to the Department of Employment Affairs and Social Protection at the end of each year.
From 1 January 2019, Revenue introduced a PAYE Modernisation system, which provides an up-to-date, ‘real time' record of each individual’s employment history.
As each PAYE return is made to Revenue, the full PRSI liability is discharged and details of the contributions are recorded for transmission to the Department of Employment Affairs and Social Protection.
Generally, PRSI liability has to be fully discharged before contributions are entered on a person's record. However, if a PRSI contributor is in compliance with discharging an agreed debt schedule with Revenue, my Department will consider any contributions that may be part of that debt schedule as paid.
I hope this clarifies the matter for the Deputy.