Dáil Éireann Debate, Tuesday - 21 February 2023
488. Deputy Michael Creed asked the Minister for Social Protection further to Parliamentary Question No. 385 of 14 February 2023, if she will calculate the rate of payment due to a person (details supplied) should the calculation be on the basis of contributions from 1989 rather than the basis of the year they commenced making contributions as an employee; and if she will make a statement on the matter. [8821/23]
Amharc ar fhreagraUnder social welfare legislation, the date of entry into insurance is the date a person becomes an insured person and enters employment for which a social insurance contribution is payable, once they are 16 years of age. This contribution can be paid at the full, modified or self-employed social insurance rate.
PRSI for self-employed was introduced from 6 April 1988. Under social welfare legislation, if an applicant became a self-employed contributor on 6 April 1988, and at any time prior to that date was an employed contributor, the date on which the applicant first entered insurance or the 6 April 1988, whichever is the more favourable to them, shall be regarded as the date of entry into insurance.
Where a self employed contributor did not become a self-employed contributor on 6 April 1988, their date of entry into insurance is the date on which they first paid any social insurance. The person concerned became a self-employed contributor in 1989, therefore the date of entry is taken as the first date they entered insurable employment which in this case is 1980.
I hope this clarifies the position for the Deputy.
