Dáil Éireann Debate, Tuesday - 19 October 2021
618. Deputy Michael Healy-Rae asked the Minister for Social Protection if she will review the record of a person (details supplied) in order for their contributions to corrected; and if she will make a statement on the matter. [50697/21]
Amharc ar fhreagraTo begin with, PRSI class K can be paid by individuals other than public representatives.
In this case the PRSI class K currently on record is the class of PRSI that was returned by the individual’s employer or their representatives.
Where an individual is in fact an employee of their spouse, then that employment is excepted employment under the provisions of paragraph 1 of Part 2 of Schedule 1 of the Social Welfare Consolidation Act 2005 (as amended) and is not insurable. The correct class of contribution in such a case was PRSI class K or M up to 31 December 2010 and class M thereafter.
Therefore, if the individual referred to by the Deputy is in fact an employee of their spouse, the person should contact Scope Section in my Department to further look into the matter and issue an insurability decision. If the person has been incorrectly classified then their contribution record will be corrected and they may be entitled to a PRSI Refund. However, it should be noted that such refunds are subject to a four-year time limit.
Scope Section can be contacted directly by email at scope@welfare.ie or at the following address -
Scope
Floor 5
Áras Mhic Dhiarmada
Store Street
Dublin 1
D01 WY03
I trust this clarifies the matter for the Deputy.
