Irish Revenue has issued eBrief No. 126/26 on updates to Tax and Duty Manual Part 41-00-28: A Guide to Self-Assessment in relation to the liability for Pay-Related Social Insurance (PRSI). As explained in updates to Section 6 of the guide, the following individuals are liable for Pay-Related Social Insurance (PRSI) contributions, with very few exceptions:
- Self-employed people with a minimum annual income who are aged 16 or over and under 66;
- All employees, whether full-time or part-time,…