It is proposed to take Questions Nos. 143 and 145 together. PRSI contributions in respect of self-employed people are payable on income (subject to certain exceptions and deductions) from all sources as estimated in accordance with the provisions of the Income Tax Acts, provided the total income is in excess of £2,500 a year. PRSI contributions establish a personal entitlement to contributory old age pension and to contributory Survivor's and orphan's pension.
The maintenance payments which the person concerned receives from her husband are, therefore, reckonable for PRSI contributions. To exempt such payments from liability for contributions could involve excluding many persons in this situation from social insurance cover and possible entitlement to social insurance pensions. I am considering whether any changes are warranted in the present arrangements taking account of the need for adequate social insurance cover and for equity as between different family units.