Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

-----as a comparison. Unemployed people do not pay tax. They do not pay USC. I do not understand the point the Deputy is making.

A single individual employed on the standard minimum wage of €17,542 per annum pays income tax of €4.01 and USC of €10.51 per week. Furthermore, someone on the standard minimum wage is also exempt from paying pay related social insurance, PRSI. As a result of the changes introduced in budget 2015 the weekly USC charge of €10.51 per week will fall to €7.19 per week. This means the individual's tax bill will be reduced by just over 20%.

In contrast a single individual earning €70,000 per annum currently pays €25,531 per annum or €490.98 per week and that individual's advantage is 3% whereas the advantage to the lower paid is 20%.

See this speech in context