Pay Related Social Insurance (PRSI) is payable on all reckonable earnings. It is collected by the Revenue Commissioners via the Pay As You Earn (PAYE) system. Employers have a legal obligation to pay all PRSI liabilities due to the Social Insurance Fund of this Department. It should be noted that the Department’s Inspectors have the power to inspect records and in cases of non-compliance penalties can be imposed. It is not Departmental policy to disclose liability issues in relation to an individual employer.