I propose to take Questions Nos. 3 and 4 together.
My Department have not carried out research or analysis into the overall impact on employees' net disposable income of the various taxes, PRSI contributions, expenses and deductions from pay referred to in the question because it raises issues outside my area of responsibility. Research and analysis by my Department have been limited to the relationship between social welfare allowances, in money and kind, and allowances on training and unemployment schemes.
Statutory deductions mentioned in the question dealing with PAYE and PRSI are the responsibility of the Ministers for Finance and Social Welfare. The major additional cost to an employer who was paying an employee the average manufacturing industrial wage of £201.88 at June 1988, was the employer's PRSI contribution of £25.03 (or 12.4 per cent of the employee's gross earnings).
In so far as trade union subscriptions are concerned, the rates vary between employments and trade unions. Generally, the amounts involved are small and, in general, are graded according to the level of income. Other deductions mentioned in the question such as VHI contributions and transport costs to work, would be matters for negotiation between the employer and his employees and are not regulated by legislation.