PRSI & Health levy on small non-PAYE incomes

K

Karolina

Guest
Wondering if anyone can help.

Trying to find out if my wife has to pay full 7% PRSI (incl 4% health levy) on €1800 worth of rental income & €150 deposit interest she earned last year. She also paid class A employee's PRSI on her regular salary.

Are the 2 income sources (PAYE & non-PAYE) bundled together in determining thresholds for liability, or are the small "self-employed" earnings viewed seperately for PRSI purposes?