Self-employed workers who earn €5,000 or more in a contribution year, are liable to pay PRSI at the Class S rate of 4%, subject to a minimum annual payment of €500. For the purposes of determining whether an individual’s income exceeds the €5,000 annual threshold, income from all sources, including reckonable earnings from insurable employment and all self-employed income, is taken into account. Income received by participants of the rural social schemes is regarded as reckonable earnings for PRSI purposes. In the case of an individual with income from a rural social scheme and self-employed income from, for example, farming, their income from all sources will be aggregated to determine if it exceeds €5,000. Where the income exceeds the threshold, Class S PRSI at 4% may be chargeable on the individual’s self-employed income. PRSI on the rural social scheme income is deducted at source by the employer alongside, where appropriate, income tax and USC payable. PRSI chargeable on the self-employed income is paid directly to the Revenue Commissioners. These provisions have been in place for a number of years including the 2016 contribution year.