Jackie Cahill (Tipperary, Fianna Fail)
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71. To ask the Minister for Finance the reason a person (details supplied) was charged €500 for PRSI for the year ending 31 December 2017 in view of the fact they have not been charged for PRSI in previous years; and if he will make a statement on the matter. [8811/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the person in question submitted their self-employed tax return for 2017 with a reported income in excess of €5,000.

Self-employed taxpayers (aged between 16 and 66) who have an annual income greater than €5,000 are liable to pay ‘Class S’ Pay Related Social Insurance (PRSI) at a rate of 4%, subject to a minimum payment of €500. The person was not charged PRSI for the years 2014, 2015, and 2016 because their income for those years was less than €5,000.