asked the Minister for Finance if, in respect of a married worker on the average industrial wage with spouse having no independent income, he will show by way of a tabular statement the following: (1) the gross average cost to an employer, including employers' PRSI contributions, holiday pay and sick pay for each such employee including his wage; (2) the average industrial wage for the latest date for which it is available; (3) PAYE deductions weekly from such a worker without additional tax allowances; (4) PRSI weekly deductions; (5) the average weekly occupational pension contribution; (6) the average weekly transport cost to work; (7) the average weekly trade union contribution; (8) the weekly differential rent payable by such a person with: (a) no children, (b) one child, (c) two children, (d) three children and (e) four children; (9) the nett weekly disposable income after deducting (3) to (8) above; and (10) the difference between (1) and (9) above.
Written Answers. - Employment Costs.
The data requested by the Deputy are set out in the tabular statement following, in so far as deductions/ additions of general applicability are involved. As regards items (5) to (8) in the question, it should be appreciated that, for the reasons set out in the notes, no meaningful average may be provided. If the Deputy wishes to carry out computations of `net income' for sample cases, I am sure that the relevant Departments will assist him with data on these factors in specific circumstances.
|
£ per week¹ |
|
|
Gross Labour Cost |
235.28 |
|
Employer's PRSI |
25.58 |
|
Gross Pay² |
209.70 |
|
PAYE Deductions |
35.27 |
|
Employee's PRSI |
16.25 |
|
Net Weekly Disposable Income |
158.18 |
The difference between Gross Labour and Net Disposable Income amounts to £77.10.
Notes:
The position in regard to occupational pension provision and financing varies considerably; no meaningful average is available.
Transport costs vary according to the mode of conveyance used and the distance covered; no meaningful average can be provided.
Trade Union Contributions depend on whether or not an individual is a member of a trade union.
Differential Rents are calculated on the basis of householders' income after deduction of income tax and PRSI.
On the basis of the net income in the Table, they vary according to family size (for a married person) as follows:
|
No children |
One child |
Two children |
Three children |
Four children |
|
£ |
£ |
£ |
£ |
£ |
|
25.50 |
25.20 |
24.90 |
24.50 |
24.20 |
¹The calculations relate to the position in the tax-year 1989/90, and assume that the employee pays Class A PRSI.
²The gross weekly earnings of an Industrial Worker employed in Manufacturing in March 1989, as estimated by the Central Statistics Office. This is defined as the gross amount paid to employees, before deduction of income tax and employee PRSI. It includes overtime, service pay, shift and other allowances, commissions, production and regular bonuses etc. Irregular bonuses, back pay and redundancy pay are excluded.