If the wife gets the OAP, does the younger husband have to pay PRSI?

J

J.P.

Registered User
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Hi,

I’m trying to help some friends with a PRSI query.

Some background info as follows : Our friends are a married couple (let’s call them Mike & Mary), who are jointly assessed for tax purposes. In April 2025 Mary reached age 66 & drew down her contributory state pension – she had no other source of income in 2025, as she has not been in employment now for a few years.

Mike (currently aged 65) is still in employment & continues to pay employee’s PRSI on his PAYE income both in 2025 & in 2026 to-date. Their query is, as Mary reached age 66 in 2025 & as they are jointly assessed for tax purposes, is Mike still liable for PRSI deductions on his income in 2025 & in 2026 ? Is he entitled to a PRSI refund ?

Thanks,

J.P.
 
J.P. said:
Mike (currently aged 65) is still in employment & continues to pay employee’s PRSI on his PAYE income both in 2025 & in 2026 to-date. Their query is, as Mary reached age 66 in 2025 & as they are jointly assessed for tax purposes, is Mike still liable for PRSI deductions on his income in 2025 & in 2026 ? Is he entitled to a PRSI refund ?
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I don't see how.

Pay Related Social Insurance (PRSI) and Universal Social Charge (USC)

This section explains Pay Related Social Insurance (PRSI) and Universal Social Charge (USC)
www.revenue.ie www.revenue.ie
From 1 January 2024, you will be able to draw down your State Pension (Contributory) between age 66 and 70. You will continue to be liable for PRSI until you:
  • are awarded the State Pension (Contributory)
  • or
  • reach age 70.
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I don't think that joint assessment alters this?
 
Thanks ClubMan for you prompt response. I was not sure if being jointly assessed (with his wife being aged 66) would mean that Mike would no longer be liable for PRSI deductions or not on his income.
 
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