Vol. 525 No. 4
38 Mr. Penrose asked the Minister for Social, Community and Family Affairs the plans that are under way at his Department to give recognition to farm women in the tax and social welfare codes; and if he will make a statement on the matter. [23402/00]
The Deputy is specifically referring to the social insurance position of farm spouses, particularly in relation to entitlement to contributory old age pensions.
There are no special provisions under the PRSI system in relation to women engaged in agriculture or women generally.
In addition, the existing provisions apply equally to all other categories of self employed traders whose spouses work or assist in the family business.
The social insurance status of spouses engaged in a family business, including farms, varies with the circumstances of the case. Spouses who are engaged in a business partnership are treated as individual self employed contributors.
Both make social insurance contributions and will be eligible, in due course, to qualify individually and in their own right for social insurance pensions.
The legislation also provides that a person who is employed directly by his or her spouse is not covered by social insurance.
Social insurance contributions are not due and the employed spouse is not covered for social insurance pensions. Likewise if a spouse participates in the business of a self-employed contributor, but is not a partner in the business, social insurance contributions are also not due and the participating or assisting spouse is not covered for social insurance pensions or benefits.
