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Given a partial action of an inverse semigroup on a ring one may construct its associated skew inverse semigroup ring . Our main result asserts that, when is commutative, the ring is simple if, and only if, is a maximal commutative subring of and is -simple. We apply this result in the context of topological inverse semigroup actions to connect simplicity of the associated skew inverse semigroup ring with topological properties of the action. Furthermore, we use our result to present a new proof of the simplicity criterion for a Steinberg algebra associated with a Hausdorff and ample groupoid .

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