asked the Minister for Social Welfare if he will give details of the equivalent PRSI rates for both employers and employees in each of the member states of the EC compared with the rates applied in Ireland in 1985.
Written Answers. - PRSI Rates.
318.
Because of the way social security is organised and financed throughout the EC the comparison of the contribution rates requested in the Deputy's question would not be possible. In some countries varying contribution rates and income ceilings are applied even within the same scheme, in other cases flat rate contributions may be levied in addition to percentage contributions and in the case of some occupational injuries schemes the contribution rates can be related to the degree of risk in specific occupations.
Information on the rates of social security contributions payable in EC member states is contained in the publication "Comparative Tables of the Social Security Schemes in the Member States of the European Communities, Thirteenth Edition" which is published by the Commission of the European Communities. This relates to the situation at 1 July 1984, the most recent date for which the information is available. Table II in the publication which deals with financing gives a breakdown of the contributions payable by employers and employees in respect of the various branches of social security in all the member states, including Ireland. A copy of the publication is available in the Oireachtas Library.