Advice on PRSI Contributions and Work Sharing 22.12.14
The rules governing PRSI contributions require a person for whom a contribution is made to work for at least one day in a PRSI contribution week. If a person does not work in a contribution week, then no PRSI contribution may be made in respect of that week. As an individual’s attendance pattern may affect a person’s social welfare contribution record (i.e. not all attendance patterns may reckon as 52 contributions in any or every year), it is important that members are aware that their attendance pattern may affect their social welfare entitlements.
Under existing legislation a contribution week for PRSI purposes commences at the start of the tax year on whatever day the 1st January falls. In 2015 this will start on Thursday 1st January.
As a consequence each PRSI contribution week will run from Thursday to Wednesday for 2015. To qualify for a PRSI contribution a person must work at least one day in a PRSI contribution week. This means that any work sharers who work week on/week off on the basis of a Thursday to Wednesday work pattern will only be awarded 26 contributions for 2015 (instead of a possible 52).
The INMO, on behalf of the Staff Panel of unions, raised this issue of concern with the HSE. The HSE’s response dated 22nd December 2014 advised that the rules surrounding PRSI contributions are applied by the Department of Social Protection nationally and would not be changed.
If members are working this or any other similar attendance pattern, they would put at risk their Social Welfare entitlements in 2015 unless they change to a pattern which would qualify for 52 contributions.
For further information places contact your Industrial Relation Officer at 01 664 0600.