Seán Barrett
Ceist:223 Mr. Barrett asked the Minister for Enterprise and Employment the rate of PRSI payable to a sports club for a person employed under the social employment scheme.
Written Answers. - PRSI Payment.
Assistance is not provided under the Social Employment Scheme (SES) towards the PRSI costs involved for sponsors of projects. In the case of the Community Employment Development Programme (CEDP), which has replaced the SES in the 12 areas designated under the Programme for Economic and Social Progress strategy to combat long term unemployment, sponsors may be exempt from payment of the employers portion of PRSI in respect of those participants who normally reside in a Programme for Economic and Social Progress area. However, the J rate of employers PRSI is payable by CEDP sponsors in respect of participants from outside the Programme for Economic and Social Progress area.
The J rate of PRSI is also applicable to all SES projects and provides for total contributions of 2.75 per cent. Participants who are medical card holders are placed on the J3 (Nil) rate, leaving the sponsor liable in such cases for the full 2.75 per cent contribution. Participants who are not medical card holders pay the J1 rate of 2.25 per cent with the balance (0.5 per cent) paid by the sponsor.