asked the Minister for Social Welfare the arrangements that have been made to ensure that back money due to employees before 6 April 1982 and not paid to them until after that date is not liable to the new rates of PRSI; the instructions that have been issued to employers in relation to such arrangements; and if the Eastern Health Board has been given the same instructions as other employers.
Written Answers. - Payment of Back Money.
751.
The PRSI rate to be levied on back pay, arising from lump sum wage settlements, which relates to a period before 6 April 1982 and where payment of the back money is not made until after that date is the rate and the earnings limit applicable at the time covered by the payment.
As I indicated in reply to a similar question on 27 May last, details of the arrangement were published in an advertisement which appeared in the national newspapers. In addition all registered employers, including the Eastern Health Board, have been notified individually of the arrangements.