This eBrief confirms that the relevant Tax and Duty Manual has been updated to clarify the PRSI Class which applies to operators engaged by Farm Relief Services (FRS). Operators who provide labour only are regarded as employees and are taxable under the PAYE system. Based on a decision by the Department of Employment Affairs and Social Protection, PRSI Class S initially applies to the income of these operators. However, PRSI Class A applies where the operator continues to be engaged by FRS on the same farm for more than 12 months.