asked the Minister for Finance (a) the average gross pay of non-industrial civil servants in the income tax years 1984-1985, 1985-1986 and 1986-1987; (b) the average PAYE income tax deducted in each of these years from such pay; (c) the average PRSI contribution deducted in each of these years from such pay; (d) the average number of non-industrial civil servants employed in each of these years; and (e) the number of such people paying income tax at each rate band in each of these years.
Written Answers. - Pay of non-Industrial Civil Servants.
25.
Following is the information requested by the Deputy, so far as it is available:
(a) A figure for average gross pay for the non-industrial civil service is not readily available. The best available figure is expenditure per head, calculated by dividing the total outturn of civil service pay subheads (which include pay, allowances, overtime, employers' PRSI, etc.) for the relevant calendar years by the numbers serving at the beginning of each year. The resulting figures for expenditure per head are 1984, £11,254; 1985, £12,264; 1986, £13,429.
(b) and (c) Statistics are not available which would enable the figures requested under these headings to be provided. However, on the figures given at (a) above, a single person, taxed under PAYE, would have paid £3,912, £4,397 and £4,862 in income tax in the tax years 1984-85, 1985-86 and 1986-87 respectively, while a married couple with no children, one spouse earning, taxed under PAYE, would have paid £2,269, £2,752 and £3,055 respectively in the tax years in question. These figures assume that no tax reliefs or allowances other than the personal and PAYE allowances were being claimed.
Again on the basis of the figures at (a), the total employee PRSI deduction would have been £439, £478 and £389 respectively in the tax years in question; this deduction has been calculated at the employee rate of social insurance for a modified rate contributor in Contribution Class B and also includes temporary income levy (for 1984-85 and 1985-86), youth employment levy and health contribution.
(d) The numbers serving at the beginning of each year were 1984, 31,544; 1985, 30,659; 1986, 30,532.
(e) Statistics are not available which would enable the information sought under this heading to be given.