IMPACT has written to all branches about an issue of concern to work sharers, and other staff on part time hours, about their social insurance contributions (PRSI).

The rules governing PRSI contributions require a person, for whom a contribution is made, to work for at least one day in a PRSI contribution week.

If a person does not work at least one day within a contribution week, it is not possible for a PRSI contribution to be made in respect of that week. As an individual’s work attendance pattern may affect a person’s social welfare contribution record (i.e. not all attendance patterns may reckon as 52 contributions in any or every year), it is important that members are aware that their attendance pattern may affect their social welfare entitlements.

Under existing legislation, a contribution week for PRSI purposes commences at the start of the tax year on whatever day the 1st January falls. In 2015 this will start on Thursday 1st January.

As a consequence, each PRSI contribution week will run from Thursday to Wednesday for 2015. To qualify for a PRSI contribution a person must work at least one day in a PRSI contribution week. This means that any person in a work sharing arrangement  who works week on/week off -  on the basis of a Thursday to Wednesday work pattern  - will only be awarded 26 contributions for 2015 (instead of a possible 52).

If members are working this or any other similar attendance pattern, they would put at risk their social welfare entitlements in 2015, unless they change to a pattern which would qualify for 52 contributions.