Vol. 563 No. 5
228 Mr. Penrose asked the Minister for Social and Family Affairs if a person who is a proprietary director of a company but is paid under the PAYE/PRSI system on a weekly basis as a wage earner can qualify for family income sup plement; if this person and their partner have four children, the maximum amount they can be eligible for; and if she will make a statement on the matter. [8496/03]
Family income supplement, FIS, is designed to provide cash support for employees on low earnings with families and thereby preserve the incentive to remain in employment in circumstances where the employee might only be marginally better off than if he or she were claiming other social welfare payments.
Proprietary directors employed in an executive role in a company under a contract of service and paying PRSI class A may have entitlement to FIS depending on their salary. However, directors employed in an executive role under a contract for service and paying PRSI class S are not covered for FIS as they are not regarded as employees. Directors who receive fees in respect of their office pay PRSI class S on the fees and would not have entitlement to FIS. Where clarification is required with regard to a person's employment status, this is obtained by the deciding officer prior to reaching a decision on the FIS application.
The maximum weekly amount of FIS payable to a person in low-paid employment with a dependent spouse or partner and four children is €109.
