Dáil Éireann Debate, Wednesday - 25 October 2017
266. Deputy Catherine Murphy asked the Minister for Employment Affairs and Social Protection the way in which an employer's pay related social insurance contribution is calculated in the context of when a paid internship employee is engaged; and if she will make a statement on the matter. [45191/17]
Amharc ar fhreagraIn general employees engaged in insurable employment under a contract of service are regarded as class A employees for PRSI purposes, provided their weekly earnings exceed €38. Class A employees pay PRSI at 4% where their weekly earnings exceed €352. Their employers are liable to employer PRSI at the rate of 8.5% for earnings up to and including €376. For earnings in excess of €376, the class A rate of employer PRSI is 10.75%. Class A employees have access to the full range of short term and long term social insurance benefits.
Class A PRSI may apply to individuals who have a paid internship and who are in insurable employment, in the same manner as it applies to other class A workers. This includes the manner in which employer PRSI charges are calculated.
If there is a particular individual to whom the Deputy is referring, they may wish to contact the department’s scope section for a determination on the nature of the paid internship.
