I propose to take Questions Nos. 71 and 114 together.
The Temporary Wage Subsidy Scheme (TWSS) is operational from 26 March 2020 for payrolls submitted to Revenue with a pay date on or after that date. For operational reasons, in order to claim the wage subsidy, employers must classify qualifying employees as PRSI Class J9 for the purposes of their payroll reporting obligations. Employer’s PRSI is reduced from 11.05% to 0.5% and no employee PRSI applies in the case of the employees in question.
I have already indicated in the House, in response to a question from Deputy Nash, that it is the intention of the Government to ensure that employees who are participating in the TWSS do not have their social insurance contributions adversely affected as a result of the use of the PRSI Class J9 arrangement. I understand that the Minister for Employment Affairs and Social Protection is looking at legislative proposals to address this issue.