yes you pay emplyees prsi on dividends at 5%.....as you are a controlling director and are class S for prsi purposes......there is no income limit so the 5% rate will apply on all income
also why are you planning a dividend? its more tax efficient to take a salary the net result in your hands i.e. tax at 47% is the same in dividend v salary.......however the company will receive a tax deduction at 12.5% for your gross salary and the company pays the paye/prsi you therefore have no further liabilities and saved the company tax of the salary at 12.5%
secondly if you have accumulated losses i.e negative balance sheet reserves you can not legally pay a dividend however you can pay a salary of as much as you want assuming cash available
paying a salary from a close company is the best way to extract cash legally and tax efficiently...there is a clatter of anti avoidance legislation in the taxes act to counteract most schemes such as a liquidation and a transfer of business to a new co.