Bernard Allen (Cork North Central, Fine Gael)
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Question 379: To ask the Minister for Social and Family Affairs the percentage of the social welfare contributions paid by both the employer and employee during the years 1954 to 1974 on an annual basis. [27317/06]

Séamus Brennan (Dublin South, Fianna Fail)
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The rates of contribution payable in respect of various insurable employments are set out in the following table. During that period, the rates of contribution or 'stamp' payable were not calculated as a percentage of earnings, but rather paid on a fixed rate. Contributions payable under the Social Welfare Acts, the Occupational Injuries Act, the Redundancy Payments Acts and the Health Contributions Act were payable by means of an adhesive stamp to be fixed to the social welfare insurance cards of employees. Different rates of contributions applied to public and civil servants, women and outworkers, amongst other. The rate of contribution shown as follows refers to a stamp which would have been payable by a man who was employed under a contract of service, or apprenticeship, and was either engaged in manual labour, or his employment was below the remuneration limit for insurability. The remuneration limit was removed with effect from 1st April 1974.

The employer was liable for the occupational injuries contribution, but social insurance and redundancy contributions due were divided between the employer and the employee. The health contribution was payable by the employee. During this period, the social insurance fund was subvented annually from the exchequer to meet the cost of benefits and pensions payable.