No - it's Class S PRSI, payable by her.
"A person who is directly employed by their spouse is not considered to be in insurable employment so no Employers PRSI payments are due, therefore, they will be liable to Class S PRSI."
Family Employments that Are Not Covered for Social Insurance (PRSI)
The following categories of 'Family Employment' are the exceptions that are not covered by the Social Insurance system:
- If you are employed as an employee by your spouse.