ie-prsi-cross-border

Irish PRSI for workers who cross borders, and PRSI Class K on unearned income, for tax year 2026. Covers which country's social insurance applies under EU Regulation 883/2004 (Article 11 work-country rule, Article 12 postings of up to 24 months, Article 13 work in two or more states), the A1 portable document, Ireland's bilateral social security agreements and their posting periods, retention on Irish PRSI for postings elsewhere (52 weeks), inbound workers with an A1 or certificate of coverage, Class K for employees and occupational pensioners under 66 with rent, dividends or interest, and the 2026 PRSI rates by class after the 1 October 2026 increase. Trigger on: A1 certificate Ireland, posted worker PRSI, certificate of coverage, PRSI working abroad, Class K PRSI, PRSI on rental income employee. Out of scope: ie-prsi-class-s (self-employed), ie-payroll (PAYE and Class A detail), ie-cross-border (tax residence).

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)