PRSI for Non Resident?

[massilia]

Hi, for the last few years I have filled out tax return online using ROS, for my sister , who actually lives in USA; to declare her rental income on a house we co-owned. Typically the calculation for her is very easy: Rental income less expenses is the total of her income, and she pays standard rate ( was 20%) on this . This year; when I tried inputing her return as usual; i see an additional line for 234 euros under PRSI charge ..... why would she have to pay PRSI is she is a non resident? is this a new way of generating revenue for the state; or have I accidentally done something wrong this time? I hesistate to ask Revenue just yet in case you tell me she should have been paying the PRSI for the last few years!

Thanks
Massilia

 

[T McGibney]

There is a box on ROS Form 11 that you need to tick in order to claim exemption from PRSI.

 

[massilia]

ok great I will have a look for that, must not have seen it this year!