What are the reckonable earnings?
Reckonable earnings are earnings from an insurable employment. To enable PRSI contributions to be collected through the PAYE system, this definition is tightened to mean employment income (and benefit in kind) which is taxable through the PAYE system, reduced by the amount of your pension contributions. The rule which allows a married couple to be taxed as a unit with double credits for income tax purposes does not apply for PRSI purposes.