Arthur Morgan (Louth, Sinn Fein)
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Question 1036: To ask the Minister for Social and Family Affairs the amount of revenue which would be raised on an annual basis if the two per cent health contribution within PRSI was raised to five per cent. [29851/06]

Séamus Brennan (Dublin South, Fianna Fail)
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The Pay Related Social Insurance (PRSI) contribution is made up of a number of different components including:

social insurance at the appropriate percentage rate for employees and employers, which varies according to the pay of the employee and the benefits for which he or she is insured;

the 2% health contribution, and

the 0.70% national training fund levy which is included in the employer's PRSI contribution at Classes A and H.

It is estimated that an increase in the health contribution from 2% to 5% would yield some €968 million in additional revenue in a full year. Changes to the health contribution are considered annually in a budgetary context in terms of a general review of PRSI contributionrates.

Arthur Morgan (Louth, Sinn Fein)
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Question 1037: To ask the Minister for Social and Family Affairs the amount of additional revenue which would be raised on an annual basis if employers PRSI was returned to its pre-budget 2002 rate of 12 per cent. [29853/06]

Séamus Brennan (Dublin South, Fianna Fail)
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The higher PRSI rate for employers currently stands at 10.05 per cent. An increase in the employer's share of the PRSI contribution to the pre-Budget 2002 rate of 12 per cent would yield an estimated €817.8 million in additional income to the social insurance fund in a full year. This estimate does not take into account the national training fund levy of 0.7% which is collected as part of the employer's PRSI contribution.

This estimate is based on data put together from a sample of employers' returns for 2003 that has been uprated to take account of changes in earnings and the labour force up to 2006.

Changes to PRSI exemptions, thresholds and the ceiling are considered in a budgetary context, which are reviewed annually. Any revisions are made in accordance with the legislative stipulations of the Social Welfare (Consolidation) Act, 2005.

Arthur Morgan (Louth, Sinn Fein)
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Question 1038: To ask the Minister for Social and Family Affairs the amount of additional revenue which would be raised on annual basis if the employee PRSI cut-off ceiling was removed. [29854/06]

Séamus Brennan (Dublin South, Fianna Fail)
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The employee PRSI ceiling is reviewed annually in accordance with the legislative stipulations of the Social Welfare (Consolidation) Act, 2005. The legislation requires the Minister to take into account any changes in the average earnings of workers in the transportable good industries as recorded by the Central Statistics Office since the ceiling was previously reviewed.

The current employee PRSI ceiling stands at €46,600 per annum. It is estimated that the abolition of this ceiling would yield some €238.2 million in additional revenue to the social insurance fund in a full year.

This estimate is based on the most recent available data — a sample of cases of employee records from 2003 that has been updated to take into account changes in earnings and in the number of contributors since.

Revisions to PRSI exemptions, thresholds and the ceiling are considered annually in a budgetary context.