Vol. 484 No. 3
279 Mr. Hogan asked the Minister for Social, Community and Family Affairs the proposals, if any, he has in mind for self employed persons who have been deemed ineligible for contributory old age pension in spite of the fact that the necessary contributory period of ten years has lapsed but whose PRSI was not collected due to income being less than £2,500 per annum; and if he will make a statement on the matter. [22213/97]
All self-employed persons over 16 years of age with reckonable income or reckonable emoluments of £2,500 or more per annum are insurable as self-employed contributors and are liable for payment of class S social insurance contributions.
The inspector of taxes collects any PRSI due on the basis of a person's income once it exceeds £2,500. If a person's income is below this level in a given tax year there is no PRSI liability in that year as the person is not insurable. Such a person could opt to pay voluntary contributions in that year subject to satisfying the qualifying criteria for paying such contributions.
