Employment arrangement | Social welfare cover as a result of the arrangement | |
Your spouse or civil partner is a sole trader and employs you | None | |
You assist your self-employed spouse or civil partner but you are not a partner in the business | You will be covered under Class S PRSI | |
You work as an employee for a partnership in which your spouse or civil partner is a partner | You will be covered under Class A PRSI. This is because your employment relationship is with the partnership as a business, not with your spouse or civil partner. | |
You provide a service as a self-employed person to a partnership in which your spouse or civil partner is a partner | You will be covered under Class S PRSI. This is because your relationship is with the partnership as a business, not with your spouse or civil partner. | |
You work as an employee for a limited company in which your spouse or civil partner is a shareholder | You will be covered under Class A PRSI. This is because your employment relationship is with the limited company, not with your spouse or civil partner. | |
You provide a service as a self-employed person to a limited company in which your spouse or civil partner is a shareholder | You will be covered under Class S PRSI. This is because your relationship is with the limited company as a business, not with your spouse or civil partner. |