PRSI when non-resident - exempt? Different class?

[T_Virus]

I've been non-resident in Ireland since 2017 when I moved to the UK. In 2018 I exercised and sold share options that I received while working in Ireland, netting me a modest amount of income.

Under the DTA between the two countries because the shares were earned in Ireland the income does not need to be declared in the UK (verified with a professional) but does need to be declared in Ireland. This is more tax advantageous for me because the amount we're talking about is well under the standard rate cutoff. However, I am unclear as to whether I need to pay PRSI on this. When I completed the RTSO I paid PRSI Class S, but it's my understanding that I might be exempt as a non-resident?

 

[murphaph1]

Non residents are exempt from PRSI though may pay it voluntarily if not in an EU socially insured employment. In fact if you are employed and paying NI in the UK you are forbidden from paying PRSI in Ireland at the same time. I live in Germany and have Irish rental income. I do not pay PRSI. There's a checkbox in ROS you tick and you just enter "non resident" in the reason box.