AITI Chartered Tax Adviser

How is PRSI and universal social charge treated for separated couples?

A recipient of legally enforceable maintenance payments subject to self-employed PRSI at 4% on such income. If the recipient already pays PRSI as an employee, she can apply for a refund by recalculating the PRSI based on reckonable earnings reduced by the amount of maintenance.
Maintenance is also subject to USC.