Vol. 514 No. 1
194 Mr. Kenny asked the Minister for Social, Community and Family Affairs if widowers, who are retired psychiatric nurses or former county council employees, are liable for PRSI payments on pensions; the number of these persons who are still paying PRSI rates; if persons concerned will be notified of their entitlement to non-payment; and if he will make a statement on the matter. [3660/00]
Persons in receipt of occupational pensions are liable for the class K1 PRSI contribution which consists of a 2% health contribution and which is payable in any week in which reckonable income exceeds £217. Where the occupational pension is £217 per week or less, there is no contribution payable. The class K1 contribution does not contain any social insurance element.
However, where the occupational pensioner holds a medical card or a social welfare widow's or widower's pension, he or she is exempt from paying the class K1 contribution. At the stage when the widow's or widower's pension is awarded by my Department, the pensioner is advised of their exemption from class K1 PRSI, irrespective of their earnings, for as long as they continue to receive the pension.
It is not possible to identify the number of widows or widowers who are retired psychiatric nurses or former county council employees paying class K1 as this PRSI class covers a range of other groups in addition to occupational pensioners.
