Revenue eBrief No. 160/23
11 July 2023
Universal Social Charge
Tax and Duty Manual Part 18D-00-01 - Universal Social Charge -has been updated as follows:
Paragraph 11.2 - Personal Retirement Savings Account – to clarify that employer PRSA contributions are not subject to PAYE and are, therefore, not chargeable to PRSI under the PAYE system (both employer's share of PRSI and employee's share of PRSI).
Paragraph 11.3 – Pan – European Personal Pension Product – to clarify that employer PEPP contributions are not subject to PAYE and are, therefore, not chargeable to PRSI under the PAYE system (both employer's share of PRSI and employee's share of PRSI).