SI. No. 671 of 2016

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Social Welfare (Consolidated contributions and Insurability) (amendment) (no. 2) (excepted Emoluments) regulations 2016 ) (S.I. No. 671 of 2016)

(This note is not part of the Instrument and does not purport to be a legal interpretation.)


Article 50A(f) of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 provides that emoluments within the meaning of the Taxes Consolidation Act 1997 received by a range of public office holders are not “reckonable emoluments” and therefore not subject to PRSI at the class S rate or the modified PRSI classes B, C or D.

These public office holders include the President, members of the Oireachtas, the judiciary, the Attorney General, the Comptroller and Auditor General, members of a local authority and certain members of the European Parliament.

These Regulations amend article 50A(f)(iv) by excluding members of a local authority from its provisions. This means that, with the exceptions of persons aged over 66 years and modified rate contributors (pre-1995 civil/public servants), PRSI at class S rate will be payable on a person’s income as a councillor.


Last modified:11/01/2017