Practice Support Subsidy entitlements are calculated by reference to:

• Maximum Refundable Salary Amount

• Employer PRSI

• Subsidy Ceiling

• Average Weighted Panel

• Hours worked

Maximum refundable amounts and subsidy ceiling

The table below shows the Maximum Refundable Salary Amount for each role and experience point, the associated Employer PRSI, the resulting Maximum Refund (including PRSI) and the Subsidy Ceiling (75%).

These figures represent the maximum full-time amounts, before adjustment for Average Weighted Panel and Hours worked.

How the subsidy is calculated

In calculating the claimable subsidy, the starting point is the Maximum Refundable Salary Amount for the relevant role and experience band.

The Employer PRSI (11.05%) paid by the practice is added to the Maximum Refundable Salary Amount to give the Maximum Refund (including PRSI).

The Subsidy Ceiling (75%) is then applied to the Maximum Refund (including PRSI).

The resulting amount is then adjusted by reference to:

• the Rounded Weighted Panel ÷ 1,200, and

• the Hours ÷ 35.

This calculation determines the Claimable Subsidy.

Calculation formula

The formula is as follows:

(Maximum Refundable Salary Amount) 

+ (Employers PRSI 11.05%)

= Max. Refund (including PRSI)

x (Subsidy Ceiling 75%)

x (Rounded Weighted Panel/1200)

x (Hours/35)]

= Claimable Subsidy

Example

If the GP has a weighted panel of 1,354, the claimable subsidy for a practice nurse on point 4 working 25 hours is calculated as follows:

Maximum Refundable Salary Amount

€52,500

Add Employer PRSI (11.05%)

€52,500 + €5,801

= Maximum Refund (including PRSI) €58,301

Apply Subsidy Ceiling (75%)

€58,301 × 75%

= €43,725.75

Apply Rounded Weighted Panel adjustment

€43,725.75 × (1,100 ÷ 1,200)

= €40,088.60

Apply Hours adjustment

€40,088.60 × (25 ÷ 35)

= Claimable Subsidy €28,630.08

For additional support in working through these calculations, including step-by-step examples and spreadsheets, see the Premium resources.