Vol. 417 No. 1
339 Mr. R. Bruton asked the Minister for Social Welfare if he will outline the provisions which are currently being made to provide pension cover for a person who is working in his or her spouse's business; and if he will change the current provisions to allow such people fairer access to pension opportunities.
Employment in the service of one's spouse is exempted under Part II of the First Schedule to the Social Welfare (Consolidation) Act, 1981 and is not insurable.
The Social Welfare Act, 1988, provided for the introduction of social insurance coverage for the self-employed with effect from 6 April 1988. PRSI contributions payable by self-employed people (class S) give cover for old age (contributory) pension, widow's (contributory) pension and orphans contributory allowance. However, prescribed relatives of self-employed contributors, including spouses, who assist in the running of the business but who are not partners are not insurable. Where both spouses jointly own and operate the business, they are both covered and each spouse builds up independent rights to pension.
The question of pension cover for a person who is working in their spouse's business is one of the issues being addressed by the National Pensions Board in its final report on a new national pensions system. I expect to receive this report shortly and the matter will be considered further in this context.
