Speaker: Brendan Casey, PRSI Consultant

Brendan Casey is a retired senior civil servant from the Department of Social Protection where he had responsibility over all aspects of “PRSI Class” determination. He has lectured extensively on the topic of PRSI in Ireland.

Topic Outline

• Criteria and legislation used by Welfare to determine a 'Contract of Service' (employment) or Contract for Service (self-employment) within a family run trade or company

• Welfare Legislation on employment within the family

              Family employees liable to "Class A" PRSI
              Categories deemed "not Insurable"
              Pre 2011 Insurable for the Health Levy only

• Welfare Legislation on Self Employment within the family

              Categories liable to "Class S" PRSI
              Not Insurable
              Pre 2011 Insurable for the Health Levy only

• Partnerships - PRSI applicable to Partnerships between Spouses - Criteria used to recognise the existence of a Partnership, Procedures necessary to have the Department of Social Protection recognise the existence of a Partnership retrospectively and the consequent liability to pay PRSI arrears.