Vol. 542 No. 5
263 Mr. Dukes asked the Minister for Finance if a company (details supplied) in County Kildare paid all of the insurance payments due to the Department of Social, Community and Family Affairs in respect of its employees in full up to the date of its insolvency; if not, the shortfall in moneys; and if there is a shortfall, the steps he will take to recoup the moneys.
As the Deputy will know, it is the established practice that a Minister for Finance does not answer a Parliamentary Question about the tax or PRSI affairs of an individual or a company, other than when the Deputy asking the question was acting on behalf of the company concerned. As this does not appear to be the case in the present instance I regret that I must accept the advice of the Revenue Commissioners that the information should not be divulged on grounds of confidentiality.
I have been assured by the Revenue Commissioners, however, that they take all appropriate action in individual cases to recover sums owed to the State.
While not commenting on the particular case, I can assure the Deputy that under the relevant social welfare legislation the obligation to deduct and account for PRSI contributions is that of the employer. Where evidence is available that the employer did deduct PRSI – e.g. on the employer's P35 return, or the employee's form P45 or P60 – the employee will be given credit for the contributions in determining his or her entitlement to social welfare benefits notwithstanding that the contributions are not paid over to the State in whole or in part or are paid late.
