asked the Minister for Social Welfare the guidelines which will be operated by the Revenue Commissioners to assess PRSI contributions from farmers who have (a) public service positions and (b) ordinary PAYE employment.
Written Answers. - Social Insurance Contribution from Farmers.
71.
Farmers who are concurrently employed as public servants, insured for widow's contributory pension, deserted wife's benefit and orphan's contributory pension only, are not covered by the scheme of social insurance for the self-employed and do not therefore have to pay any PRSI contributions in respect of their activity as farmers. However, farmers with ordinary PAYE employment are covered by the scheme and are liable for PRSI contributions in respect of income arising from their farming activity. In the 1988-89 tax year the contribution rate is 3 per cent of income. Where the combined earnings from employment and self-employment exceed the ceiling of £16,200, contributions will be payable on the difference between the PAYE earnings and £16,200.