Written answers

Tuesday, 11 October 2005

Department of Social and Family Affairs

Tax Code

9:00 pm

Photo of Phil HoganPhil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 266: To ask the Minister for Social and Family Affairs the number of exemptions from PRSI issued in respect of 2005 to date; the companies and the number of exemptions in respect of each company; and if he will make a statement on the matter. [27375/05]

Photo of Séamus BrennanSéamus Brennan (Dublin South, Fianna Fail)
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The regulatory basis for the PRSI exemption scheme is contained in Article 97 of SI 312 of 1996. The legislation provides for an exemption from PRSI contributions for up to 52 weeks to be granted to foreign-based employers on behalf of employees not ordinarily resident in the State but who are temporarily employed here. The purpose of the legislation is to avoid a situation whereby workers who are sent by their employer to work here temporarily would be subject to social insurance in two countries at the same time. Similar arrangements apply under EU legislation to workers moving with the EU-EEA and to workers covered by bilateral social security agreements. From 1 January 2005 to 30 September 2005, PRSI exemptions were issued to 351 workers in respect of 24 companies under the scheme. The detailed information requested by the Deputy is being compiled and will be forwarded to him as soon as possible.

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