Vol. 544 No. 3
278 Mr. R. Bruton asked the Minister for Finance if the Estimates for 2002 are based on changes in the exemption limits and thresholds for social insurance and for the health levy; and the value of the thresholds and exemptions used in respect of different categories of contributor. [29067/01]
The yield for social insurance and the health levy contained in the Estimates for Public Services (Abridged Version) and Summary Public Capital Programme for 2002 is based on the existing exemption limits and thresholds.
The health levy is currently charged at 2% and is payable on all income from the first pound earned when weekly income exceeds £280, 356. It is applicable to all classes of contributors. Individuals who are medical card holders, or in receipt of widow's/widower's pension, one parent family payments or deserted wife's benefit/allowance are exempt.
The PRSI employee exemption limit is £226, 287, per week and applies to classes A, E, B, C, D and H. The PRSI employee allowance in respect of class A – full employee PRSI rate of 4% – is £100, 127, per week on which the employees pay no PRSI contribution. This allowance also applies to classes E and H.
The PRSI employee allowance for modified contributors, namely, public servants, is £20, 25.4, per week which applies to classes B, C and D.
