The Department of Social Protection is responsible for social security in Ireland. Workers pay a deduction called Pay Related Social Insurance (PRSI); this is deducted by the employer and forwarded to the Department. The amount of PRSI you pay will depend on your earnings and the class you are insured under. There are 11 different Social Insurance Classes in Ireland. E.g. for employees insured under Class A, the amount you pay is as follows:

• If you earn less than €352 gross per week, you will not pay any social insurance. ^*1
• If you earn between €352 and €500 per week, the first €127 of your earnings will be ignored and you will pay 4% on anything over that amount up to €500. ^*1
• If you earn more than €500 per week and pay a Class A2 contribution (this applies to medical card holders and people getting certain social welfare payments), the first €127 of your earnings will be ignored and you will pay 4% on anything over that amount  ^*1
• If you earn more than €500 per week and pay a Class A1 contribution, you will pay 4% on the first €127 of your weekly earnings, 8% on anything over that amount up €1443 and 9% on the balance. ^*1

All individuals are liable to pay the Universal Social Charge (2, 4 or 7%) if their gross income exceeds the threshold of €4,004 p.a. (€77 per week)

Please note:
Figures provided above were correct at time of publication. However, these are subject to change. You can contact Welfare on 01 704 3000 or 1890 66 22 44 (LoCall, from Republic of Ireland only) or log onto http://www.welfare.ie/

Social Welfare

All applicants for Social Welfare Assistance (means-tested payments) from the Irish Government must satisfy a Habitual Residence Condition in addition to other qualifying conditions. Generally an applicant who has been present in Ireland for 2 years or more, works here and has a settled intention to remain in Ireland and make it his / her permanent home will also satisfy the Habitual Residency Condition. For full information access http://www.welfare.ie/

Transferring of Unemployment Benefit

Persons who have been in receipt of Unemployment Benefit in their own country (EU/EEA member state or Switzerland) are entitled to transfer that Unemployment Benefit (if eligible) from that country to Ireland for a three month period. The transfer is organised by the Social Security office in the EU/EEA country of origin and the Irish Department of Social Protection.

^*1 Figures as at 1st January 2011