Vol. 498 No. 4
355 Mr. Durkan asked the Minister for Social, Community and Family Affairs if contributions in respect of old age pension for the self-employed apply to both spouses in view of the fact they are self-employed jointly; and if he will make a statement on the matter. [27490/98]
Where a married couple are involved in a bona fide business partnership, a liability for PRSI exists in respect of each and each can qualify for old age contributory pensions in his or her own right provided that the statutory contribution conditions are satisfied.
While married couples can operate a business under a partnership arrangement, there are specific requirements under company law regarding partnerships generally. There are also specific requirements under the Income Tax Acts regarding the returns of income relating to persons, married or otherwise, involved in a partnership. The Revenue Commissioners act as agents for my Department in relation to the assessment and collection of PRSI. Based on the declarations of income made to them they will collect PRSI due in respect of each insured person.
The insurability position under the Social Welfare Acts of spouses who consider themselves to be self-employed on a partnership basis is examined on an individual case basis. Under the Acts the employment of a spouse is an "excepted employment" and is not insurable. Similarly, the employment of the spouse of a self-employed contributor who assists but is not a partner in the business is not insurable. Any person who requires a formal decision on their situation should contact the scope section of my Department.
