Regulations to provide for the continuation and extension to the Employer Job (PRSI) Exemption Scheme during 2012 were published last month.

Under the scheme, private sector employers who take on additional employees during 2012 are exempted from having to pay the employer's portion of the PRSI contribution in respect of the earnings paid to those additional employees. Under the regulations just published the period of exemption is being increased from 12 to 18 months. Existing conditions, for example that the job must be new and additional, are retained. Some of the employee eligibility criteria have also been modified.

The regulations are available at http://www.welfare.ie/EN/Policy/Legislation/Statutory%20Instruments/Pages/si333_12.aspx