Tax Information Note:: Universal Social Charge

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Tax Information Note:

Universal Social Charge




Pay Related Social Insurance (PRSI)

PRSI of 4% now applies to both both workers and the self-employed, with no ceiling. All
workers are exempt from Social Insurance if they earn less than 352 per week. The
minimum contribution by a self-employed person is 500 per year. From 2014 PRSI will
also apply to unearned income

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