Vol. 401 No. 1
26 Mr. Rabbitte asked the Minister for Social Welfare the number of persons who have qualified under the Social Welfare Act, 1990, for exemption from employees' PRSI contributions at the latest date for which figures are available; if he will give the number of such persons who pay (1) category A contributions and (2) category J contributions; and if he will make a statement on the matter.
The PRSI exemption for low paid workers only applies to persons whose employment is insurable at the standard Class A rate of contribution. From 6 April 1990 employees covered under Class A, who earn a gross weekly wage of £60 or less in any week, are exempt from social insurance deductions for that week.
Employers are not required to furnish details of employees who are eligible for this exemption until the normal end of year returns are submitted at the end of the current tax year. Accordingly, it is not possible to provide detailed statistics at this time, but it is estimated that as many as 50,000 persons may benefit from the exemption this year.
