The weekly PRSI allowance is abolished with effect from 1 January 2013. [In 2012, the first €127 in the case of full rate contributors and €26 in the case of modified rate contributors, is disregarded in computing the employee contribution.]
In the case of self-employed contributors, the minimum contribution is increased to €500 (from €253). For those who have no net liability to tax, the minimum contribution is increased to €310 (from €157).
Modified rate contributors who have income from a trade or profession are liable to pay a PRSI contribution on all income.
Further information can be found on www.welfare.ie