PRSI when both self-employed and PAYE

[ABoyNamedSoup]

filling out form 11 for a relative and they have both self-employment and PAYE income, but both are quite small. They didn't pay any employee PRSI (A0) though the employer paid their contribution. On the self employed side earnings less than 5K but total income was over 5K, which as I understand it makes them liable for PRSI.

So Form 11 is telling me they owe around €250 PRSI on the self-employed income and it's describing this as a "minimum" payment.
But I thought the minimum for Class S was 4% of income or €500, whichever is greater; and I can't seem to relate the figure owed to either the self employed income figure or the total income figure. It's not 4% of either.

Where are Revenue getting this figure from - I assume it's something to do with the interaction between Class S and Class A0 but I can't find anything about how it's calculated - anyone know?

 

[Gordanus]

Have you tried phoning Revenue? I've found them to be very helpful in the last number of years. A big change since I first had dealings with them in the 90s.

 

[Ciru75]

filling out form 11 for a relative and they have both self-employment and PAYE income, but both are quite small. They didn't pay any employee PRSI (A0) though the employer paid their contribution. On the self employed side earnings less than 5K but total income was over 5K, which as I understand it makes them liable for PRSI.

So Form 11 is telling me they owe around €250 PRSI on the self-employed income and it's describing this as a "minimum" payment.
But I thought the minimum for Class S was 4% of income or €500, whichever is greater; and I can't seem to relate the figure owed to either the self employed income figure or the total income figure. It's not 4% of either.

Where are Revenue getting this figure from - I assume it's something to do with the interaction between Class S and Class A0 but I can't find anything about how it's calculated - anyone know?

Does the €250 figure match the Class S minimum of €500 minus 4% of the PAYE income?

 

[ABoyNamedSoup]

Does the €250 figure match the Class S minimum of €500 minus 4% of the PAYE income?

Yes!

Bang on - so they've credited her with a 4% contribution from the PAYE job even though she's below the threshold for actually paying it. Thanks, I couldn't find anything in the documents to explain how they worked it out.