Dáil Éireann Debate, Tuesday - 28 January 2014
385. Deputy Patrick O'Donovan asked the Minister for Social Protection further to Parliamentary Question No. 126 of 15 January 2014 her views on a family (details supplied) in County Wexford whose only income for a community employment scheme is now falling into tax liability; and if she will make a statement on the matter. [3852/14]
View answerEmployment under the Community Employment (CE) programme is subject to PRSI, which provides the employee with access to a wide range of long and short term social insurance benefits. CE participants are insured at Class A8/A9 PRSI, which gives them a paid contribution for each week, as with other Class A workers. Where the employee's weekly earnings exceed €352 per week, employee PRSI at 4% is payable on all income.
The person concerned is currently employed on a CE scheme and has weekly earnings of €422.20. Accordingly, employee PRSI is payable at a rate of 4% in line with all other Class A employees.
The charging of income tax is a matter for the Minister for Finance.
