Dáil Éireann díospóireacht -
Tuesday, 12 Mar 1991

Vol. 406 No. 3

Written Answers. - PRSI Contributions.

Ruairí Quinn

Ceist:

129 Mr. Quinn asked the Minister for Finance the way in which an employer or employee can ascertain that their PRSI contributions have been paid up to date so as to ensure that potential claimants are in credit; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

I am advised by the Revenue Commissioners that an employer will be provided with a statement of his/her current PRSI affairs on request.

In regard to employees my reply of 5 March sets out the position. Employers are entitled to confidentiality in relation to their taxation affairs so, for example, if an employee seeks information on payments of PRSI made by their employer to Revenue, the commissioners are precluded from disclosing it. However, every employee is entitled by law to be given a Form P.60 by his/her employer on 6 April for the tax year just ended, which sets out his/her gross pay, PAYE and PRSI deductions, the number of weeks worked and the PRSI deduction class.

Employers are required to transmit this information in respect of each of their employees to the Revenue Commissioners on Form P.35 by 30 April for the tax year ending on 5 April. Relevant information from this document is then transmitted to the Department of Social Welfare by the commissioners. The commissioners are not supplied with individual employee details by an employer during the course of the current tax year.

Questions relating to potential claimants' entitlements are more appropriate to my colleague the Minister for Social Welfare.