Dáil Éireann Debate, Tuesday - 20 October 2020
380. Deputy Colm Burke asked the Minister for Social Protection if the J9 PRSI classification in the context of the temporary wage subsidy scheme assumes full-time employment of seven days per week; and if she will make a statement on the matter. [31025/20]
View answerThe temporary wage subsidy scheme was introduced by the Emergency Measures in the Public Interest (Covid-19) Act 2020. The scheme provided the payment of support to employers in respect of eligible employees where the employer’s business had experienced significant disruption due to the Covid-19 pandemic. Eligible employees included those on full-time, part-time, temporary and short-time work arrangements. The scheme was in place from 26 March 2020 to 31 August 2020.
The subsidy amount was not subject to any employee or employer PRSI charge except where employers paid a ‘top-up’ payment in addition to the wage subsidy and paid PRSI at the rate of 0.5% on this 'top-up payment.
The J9 classification was returned by employers for the purposes of their temporary wage subsidy scheme reporting obligations under the PAYE system and to assist in subsidy payment reconciliation.
The use of the J9 classification in the context of the temporary wage subsidy scheme was not an indicator of the working pattern of the employee.
I trust this clarifies the matter for the Deputy.
