AITI Chartered Tax Adviser

What is insurable employment?

If you are an employee (an employed contributor), PRSI applies, at the appropriate rate, to reckonable earnings you obtain from an insurable employment, i.e., earnings of persons aged between the ages of 16 and 66 from employment:

(a) in the Republic of Ireland under a contract of service or apprenticeship,
(b) under a contract of service as captain or crew member of a ship or aircraft which is registered in the Republic of Ireland (ROI) or owned by a person resident in, or having their principal place of business in the ROI,

(c) in the civil service,
(d) as a member of the defence forces,
(e) under a local or public authority,
(f) as a court messenger,
(g) as a trainee or probationary midwife or nurse,
(h) by the Minister for Social, Community and Family Affairs, as a manager of an employment office,
(i) as a member of the Garda Siochana,
(j) in Holy Orders or as a minister of religion or person living in a religious community,
(k) by An Post as a sub-postmaster,
(l) under a F¡S Community Employment Scheme, or the Part Time Job Opportunities Programme (of the Conference of Religious in Ireland) begun on or after 6 April 1996.

Insurable employment does not include employment:

(a) in the service of your spouse,
(b) of a casual nature for purposes other than your employer’s trade or business, and in the case of employees paid through a club, other than for purposes of any game or recreation,
(c) by a prescribed relative (husband, wife, mother, father, grandmother, grandfather, stepmother, stepfather, son, daughter, grandson/granddaughter, stepson, stepdaughter, brother, sister, half-brother, half-sister) in the common home of your employer and you,
(d) in subsidiary employment (for example, additional employments of full-time public servants, attendants at Department of Education examinations, election returning officers),
(e) of inconsiderable extent (i.e., gross reckonable earnings of less than €38 per week),
(f) under a FAS Community Employment Scheme begun before 6 April 1996.