PRSI Employer Guide

Pay Related Social Insurance (PRSI) is collected alongside Income Tax and Universal Social Charge under the Pay As You Earn (PAYE) system of tax collection.

Employers are legally obliged to ensure that the correct amount of PRSI is deducted from their employees and they are required to remit it, together with the PRSI which the employer is liable to pay, to the Revenue Commissioners under the PAYE system.

PRSI advance notice of changes for computer users 2003 - 2025

PRSI Contribution Rates and User Guide (SW14)