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

My understanding is that what has been introduced is PRSI on unearned income but PAYE workers who have money coming from a non-PAYE source that is of an insignificant amount do not pay PRSI on that money. That is the arrangement with the Revenue Commissioners. If a person has unearned income which is a significant source of income and makes a return, then in the normal course, as a chargeable person, he or she would be subject to PRSI on that income. However, as I said in the original reply, the Minister for Social Protection will be bringing forward measures in the legislation dealing with this element. It has been flagged that changes are forthcoming in 2014.

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