什么是 National Insurance / PRSI？ | HR 术语表 | BambooHR
Mandatory social insurance contributions funding state benefits and pensions.
Social insurance contributions fund state benefits including pensions, illness and jobseeker supports. In Ireland the system is Pay Related Social Insurance (PRSI), paid by both employees and employers and administered through the payroll process to Revenue.
In the UK the equivalent is National Insurance, deducted from earnings alongside income tax through PAYE. Both systems assign class or category codes that determine the rate applied, and entitlement to certain benefits depends on a person's contribution record.
For employers, the key obligations are correct classification, accurate calculation, timely remittance and proper reporting. Because rates, thresholds and categories change with each budget cycle, payroll configuration must be reviewed regularly to remain compliant.
