Employment under the Community Employment Scheme is insurable under the Social Welfare Acts for all social welfare benefits and pensions. Participants joining Community Employment are insured at special Class A8/A9 PRSI, which gives them a paid contribution for each week, as with other Class A workers. Participants pay the normal employee contribution if liable.
In 2013, the following PRSI rates apply to CE Participants only:
Subclass A8
Weekly pay Band
|
How much of Weekly Pay
|
All Income Employee
|
Up to €352 inclusive
|
All
|
Nil
|
Subclass A9
Weekly pay Band
|
How much of Weekly Pay
|
All Income Employee
|
More than €352
|
All
|
4.00%
|
In 2013, the Employee’s PRSI-Free Allowance of €127 per week has been abolished. This change only affects those employed on CE under Class A9, i.e. receiving in excess of €352 per week in CE allowances . Those employed under Class A8 (i.e. receiving up to €352 per week) are unaffected by the Budget change.