Oireachtas Joint and Select Committees
Thursday, 29 November 2018
Public Accounts Committee
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 37 - Social Protection
Chapter 11 - Regularity of Social Welfare Payments
Chapter 12 - JobPath Employment Activation Service
Chapter 13 - Actuarial Review of Social Insurance Fund
Chapter 14 - Overpayments of Age-Related Jobseeker's Allowance
Chapter 20 - PRSI Contributions by the Self-Employed
2017 Social Insurance Fund
9:00 am
Seán Fleming (Laois, Fianna Fail) | Oireachtas source
From reading the chapter, I did not understand why it happened so I just wanted to ask about it.
On chapter 20, concerning PRSI, I have asked the question I wish to ask here before. Generally one stops paying PRSI on one's 66th birthday. What is the position on self-employed people in this regard? The chapter is about them. If the self-employed make an annual return on income for the calendar year in which they turn 66, their income covers the full year and their payment to the tax office is for the full 52 weeks. I understand there is a mechanism whereby one can add the number of days up to one's 66th birthday to increase one's number of contributions but this is not taken into account in working out one's annual average. I believed the legislation stated that if one is self-employed, there is zero or 52 weeks' PRSI. Do the delegates understand the question I am asking? They must know the question.
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