Part-time work and social insurance (PRSI)
- Introduction
- How many PRSI contributions do part-time workers pay?
- How much PRSI do part-time workers pay?
Introduction
Part-time workers over 16 years of age and earning over €38 in each PRSI contribution week are liable to pay social insurance. It is called Pay Related Social Insurance (PRSI) because the amount of social insurance you pay depends on your earnings and the type of work you do.
If you are a part-time worker you may not be making the maximum amount of PRSI contributions each year. The tax year and the PRSI contribution week start 1 January every year. As a result, the PRSI contribution week can differ from the working week. If you are in part-time work you need to be fully aware of the possible effect this can have on your social insurance entitlements.
How many PRSI contributions do part-time workers pay?
You pay a PRSI contribution for each PRSI contribution week you work. You must be working on at least 1 day in each PRSI contribution week to pay a contribution.
If you have a week-on, week-off work pattern, you may not pay a contribution in the week you are off if it coincides with the PRSI contribution week. This can happen whether you work a full 5 days every second week (such as Monday to Friday) or if you work a split week, such as Wednesday to Friday one week, followed by Monday and Tuesday the next. It all depends on the starting day of the PRSI contribution week, which is determined by where 1 January falls each year.
Example: PRSI contribution week runs from Monday
In a year when 1 January falls on a Monday, then each PRSI contribution week in that year runs from Monday to the following Sunday. If your work pattern is week-on, week-off, Monday to Friday, you miss paying PRSI in every second PRSI contribution week, as you are not working at all during each of those weeks. In this situation, you would pay only 26 contributions in the year.
Similarly, if your pattern is Monday to Friday for 3 weeks, with 1 week off, you would pay 39 contributions in the year.
However, if you work Wednesday to Friday in one week, followed by Monday and Tuesday the next, you will pay the full 52 contributions in the year, as you will have worked during each Monday-Sunday PRSI contribution week.
PRSI contribution week in 2025
In 2025, 1 January is Wednesday which means that each PRSI contribution week runs from Wednesday to Tuesday. If your part-time work arrangement requires that you work at least one day every week between the days Wednesday to Tuesday, you will get your full 52 PRSI contributions for 2025.
2025: PRSI contribution week runs from Wednesday to Tuesday.
| Work pattern | Maximum total PRSI contributions for 2025 |
| Full time | 52 |
| 4 days every week | 52 |
| 3 weeks on/1 week off (Monday -Friday) | 52 |
| Working day 9am - 3pm (Monday-Friday) | 52 |
| 3 days (same days each week) | 52 |
| 2 days (same days each week) | 52 |
| 1 days (same days each week) | 52 |
| Mornings only | 52 |
| Afternoons only | 52 |
| Working week on/off (Monday-Friday) | 52 |
PRSI contribution week in 2024
In 2024, 1 January fell on a Monday which means that each PRSI contribution week runs from Monday to Sunday. For example, if your part-time work arrangement requires that you work part of every week between the days Monday to Friday, you will get your full 52 PRSI contributions for 2024.
2024: PRSI contribution week runs from Monday to Sunday.
| Work pattern |
Maximum total PRSI contributions for 2024 |
| Full time | 52 |
| 4 days every week | 52 |
| 3 weeks on/1 week off (Mon-Fri) | 39 |
| Working day 9am - 3pm (Monday-Friday) | 52 |
| 3 days (same days each week) | 52 |
| 2 days (same days each week) | 52 |
| 1 day (same day each week) | 52 |
| Mornings only | 52 |
| Afternoons only | 52 |
| Working week on/off (Monday-Friday) | 26 |
Previous years when 1 January fell on different days
In 2023, 1 January fell on a Sunday which meant that each PRSI contribution week ran from Sunday to Saturday. For example, if your part-time work arrangement required that you work at least one day every week between the days Monday to Friday, you will have received your full 52 PRSI contributions for 2023. For more examples see table below.
In 2022, 1 January fell on a Saturday which meant that each PRSI contribution week ran from Saturday to Friday. For example, if your part-time work arrangement required that you work at least one day every week between the days Monday to Friday, you will have received your full 52 PRSI contributions for 2022. For more examples see table below.
2023
| Work pattern |
Maximum total PRSI contributions for 2023 |
| Full time | 52 |
| 4 days every week | 52 |
| 3 weeks on/1 week off (Mon-Fri) | 39 |
| Working day 9am - 3pm (Monday-Friday) | 52 |
| 3 days (same days each week) | 52 |
| 2 days (same days each week) | 52 |
| 1 day (same day each week) | 52 |
| Mornings only | 52 |
| Afternoons only | 52 |
| Working week on/off (Monday-Friday) | 26 |
2022
| Work pattern |
Maximum total PRSI contributions for 2022 |
| Full time | 52 |
| 4 days every week | 52 |
| 3 weeks on/1 week off (Mon-Fri) | 39 |
| Working day 9am - 3pm (Monday-Friday) | 52 |
| 3 days (same days each week) | 52 |
| 2 days (same days each week) | 52 |
| 1 day (same day each week) | 52 |
| Mornings only | 52 |
| Afternoons only | 52 |
| Working week on/off (Monday-Friday) | 52 |
| Working week on/off (starting any day except Saturday) | 26 |
How much PRSI do part-time workers pay?
To determine the rate of PRSI you and your employer pay, your gross pay is divided by the number of contribution weeks that is covered by your pattern of work. More information can be found in our page about your liability to pay PRSI.
If you earn between €38 and €352 you do not have to pay PRSI. However, your employer pays PRSI. More information can be found in our page about your employer's duty to pay social insurance.