The Employer Job (PRSI) incentive scheme has not been renewed. The scheme provided an 18 month exemption from Employer PRSI and expired 31st December 2014. There is a new scheme in place – PRSI Incentive Scheme. Eligible employees paid PRSI under subclasses A4, A6. A7 up to 31st December 2014, these employees will be now be subject to A1 PRSI class and pay Employee PRSI @ 4%.
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