Richard Bruton (Dublin North Central, Fine Gael) | Oireachtas source

I thank the Deputies. Let me work backwards. I read out the note, which basically states PRSI will not apply in respect of PAYE and where one's PAYE-related income is insignificant in amount. The measure will apply only where a self-employed person is making a return in respect of which he is obliged to include all his income, which would include interest. He would then be required by the Revenue Commissioners to make return as a chargeable person subject to self-assessment. However, PAYE workers would not normally have a PRSI liability.

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