asked the Minister for Social Welfare the administrative arrangements proposed for the assessment and collection of RSI from the self-employed and farmers; and whether these will include a pay as you earn option.
Written Answers. - Assessment and Collection of RSI.
22.
The arrangements for collecting pay-related social insurance contributions from the self-employed, including farmers, will, in the main, be integrated into their existing tax arrangements.
The majority of the self-employed are in the Schedule D tax system. These will receive a combined assessment from the Inspector of Taxes which will include their liability for social insurance contributions as well as for income tax, the health contribution and the employment and training levy. The social insurance contributions will then be payable to the Collector-General together with the other amounts.
Self-employed contributors who come under Schedule E and already pay income tax through the PAYE system, for example proprietary directors, will now also have their social insurance contributions included in the PAYE collection.
Separate arrangements are being made for the collection by my Department of contributions from self-employed people who are not required by the Revenue Commissioners to submit a return of income, but whose income is £2,500 or more per annum. These people will pay a flat contribution of £104 per annum, in quarterly instalments of £26. Books of receivable orders enabling them to lodge the contributions at any Post Office will be issued to these contributors. I will make an announcement about this when the details are finalised.