The Social Welfare and Pensions Act 2014 provides that PRSI class S now includes the spouse or civil partner of a self-employed person where he/she participates in the business, performing the same or ancillary tasks, but not as a partner or an employee.
This is subject to the annual income threshold of €5,000 that currently applies to self-employed contributors under PRSI Class S.
Previously a spouse or a civil partner of a self-employed person did not make any PRSI contributions and were not insured for any benefits.
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