PRSI Class when employing your wife / husband / spouse

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.