Dáil Éireann Debate, Thursday - 7 May 2015
35. Deputy Terence Flanagan asked the Tánaiste and Minister for Social Protection the position regarding pay-related social insurance (details supplied); and if she will make a statement on the matter. [17940/15]
Amharc ar fhreagraPay Related Social Insurance (PRSI) is paid by employees, their employers and the self-employed for the sole purpose of funding social insurance benefits to provide pensions and other working age benefits to those who have established an entitlement.
Prior to 2011 the health contribution paid by employees was collected along with PRSI. PRSI was separate to the health contribution and was charged at a rate appropriate depending on the category of employment. (For example, private sector employees pay PRSI at 4%, while their employer pays 10.75% or 8.5% depending on the level of earnings.)
The health contribution was an additional charge payable by employees with weekly income in excess of €500, at the rate of 4% on income up to €75,036 and 5% on weekly earnings above €75,036. The health contribution was remitted to the Department of Health. In January 2011 the health contribution was abolished and along with the income levy was replaced into the universal social charge.
The health contribution was separate to and bore no relationship to PRSI other than a shared collection mechanism.
The table sets out the benefits accruing to the various categories of persons paying PRSI according to the class of PRSI contribution paid:
|
Benefit |
Class A |
Class J |
Class S |
Class B |
Class C |
Class D |
Class E |
Class H |
Class P |
|
Adoptive Benefit |
|||||||||
|
Carer's Benefit |
** |
||||||||
|
Illness Benefit |
* |
||||||||
|
Health and Safety Benefit |
|||||||||
|
Invalidity Pension |
|||||||||
|
Maternity Benefit |
|||||||||
|
Occupational Injuries Benefit |
|||||||||
|
State Pension (Contributory) |
|||||||||
|
Guardian's Payment |
|||||||||
|
Treatment Benefit |
** |
||||||||
|
Jobseeker's Benefit |
|
* |
|||||||
|
Widow's, Widower's or Surviving Civil Partner's Pension (Contributory) |
** |
* Class P - Limited Benefits.
** Class H - only these benefits are paid during service.
Optical, dental and audiological benefits are available under the Department’s treatment benefit scheme. Optical and dental benefits currently offer free examinations, while audiological benefit pays part of the cost of the purchase of hearing aids.
