Case Studies » Social Insurance

Question at issue: Appropriate rate of PRSI payable

Question at issue: Appropriate rate of PRSI payable

Question at issue: Social insurance status: employee or self-employed

Question at issue: Treating contributions as having been paid

Question At Issue:

Insurability for Pay-Related Social Insurance (PRSI).

Question At Issue:

Whether the appellant’s spouse was employed under a contract of service, i.e. as an employee, in his business (a limited company).

Question At Issue:

Whether the appellants are engaged under a contract of service as employees, insurable at the Class A rate of social insurance, or a contract for service as self-employed persons, insurable at the Class S rate.

Question At Issue:

Whether the appellant’s employment during a career break was insurable for all benefits (PRSI Class A) under the Social Welfare Acts.

Question At Issue:

The appropriate rate of Pay-Related Social Insurance (PRSI) contribution due in respect of the employment of a person in the appellant�s medical practice in the period September 2007 to November 2008.