Social Welfare Code.

Dáil Éireann Debate, Wednesday - 27 April 2005

Wednesday, 27 April 2005

Ceisteanna (176)

Joan Burton

Ceist:

206 Ms Burton asked the Minister for Social and Family Affairs the examination verification process which was used in approving 1,416 exemptions from PRSI for employees of a company (details supplied); the regulatory or legal basis of the exemptions granted; the person who signed off the exemptions; if they were subject to review; the examination and verification which was carried out of social welfare payments in the employees’ home country; the employers’ contributions which were made in the employees’ home country; and if he will make a statement on the matter. [13613/05]

Freagraí scríofa

Minister for Social and Family Affairs (Mr. Brennan)

The regulatory basis for granting PRSI exemptions is contained in Article 97 of SI 312/1996. Similar provisions apply in respect of posted workers under EU Regulation 1408/71 and various bilateral agreements. These exemptions are granted for a period not exceeding 52 weeks and are subject, inter alia, to the employees having valid work permits.

All applications for exemption certificates made by this company were examined to ensure the various qualifying conditions were met. The exemption certificates were processed by a number of officials in my Department and the certificates were not subject to review.

Before exemption certificates were issued a declaration was obtained from the company in question that the employees continued to be subject to social insurance in their home country. Confirmation that these payments were being made has been requested from the relevant social insurance authority. The rate of social insurance payable by an employer in that country is 14%.