The operation of the social insurance fund is an important expression of solidarity in society. The fund represents the collective contributions of employers, employees and the self-employed to provide for pensions and short-term income support needs, when contingencies such as unemployment and illness arise. The most recent budget proposed that PRSI should be applied to benefits-in-kind granted to employees, with effect from 1 January 2004. This provision is important in enhancing overall equity, as well as improving the coherence between the PAYE and the PRSI systems. Sections 16 to 18 are designed to facilitate the assessment of such non-cash remuneration in relation to PRSI.