Ιρλανδία : Aνεισφορολόγητο για εισοδήματα κάτω των 5.000 ευρώ


ΙΡΛΑΝΔΙΑ: 4% οι ασφαλιστικές εισφορές επι του ετήσιου εισοδάμτος και εθελοντική η καταβολή όταν το εισόδημα ειναι  κάτω από τα 5.000 ευρώ.

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Class S social insurance (PRSI)

Pay Related Social Insurance (PRSI) contributions are deducted from your income and used to fund social insurance payments, for example, State pensions. There are different rates of PRSI for different categories. If you are self-employed, you pay PRSI at a lower rate called Class S. Most employees pay Class A PRSI.

People who pay Class S include farmers, professional people, certain company directors, people in business on their own or in partnerships and people with income from investments, rents or maintenance payments. Employees who are also self-employed in a trade or profession pay Class S PRSI on that income as well as their PRSI contribution as an employee.

What PRSI do self-employed people pay?

If you are aged between 16 and 66 you pay Class S PRSI of 4% on all your income for tax purposes, that is gross income less allowable expenses.

You must pay 4% of all your income or €500, whichever is greater.

If you earn less than €5,000 from self-employment in a year you are exempt from PRSI, but you may pay €500 as a voluntary contributor.

In 2013 the minimum annual PRSI contribution for people with annual self-employed income over €5,000 increased from €253 per annum to €500 and the flat-rate voluntary contribution paid by a formerly self-employed person increased from €253 to €500.

http://selfemployedsupports.ie/class_s.en.html

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