Written answers
Thursday, 1 March 2007
Department of Finance
Tax Yield
5:00 pm
Pat Rabbitte (Dublin South West, Labour)
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Question 112: To ask the Minister for Finance the proportion of PAYE taxpayers and taxpayers other than PAYE taxpayers who are earning amounts (details supplied); and if he will make a statement on the matter. [8123/07]
Brian Cowen (Laois-Offaly, Fianna Fail)
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It is assumed that what the Deputy requires is the proportion of PAYE and self-employed income earners in the ranges of income specified as determined by reference to the income tax record. I am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax years 2006 and 2007, is as follows:
| Proportions of all PAYE and Self-Employed income earners on tax records, including tax-exempt individuals, by ranges of income | ||||
| Income Tax Year 2006 | PAYE | Self-Employed | ||
| Gross Income € | Numbers | % of all PAYE income earners | Numbers | % of all self-employed income earners |
| Not exceeding €15,568 | 568,693 | 29% | 50,359 | 23% |
| €15,569 — €15,654 | 3,165 | 0.2% | 313 | 0.2% |
| €15,655 — €21,325 | 215,521 | 11% | 22,025 | 10% |
| €21,326 — €31,360 | 358,523 | 18% | 35,400 | 16% |
| €31,361 — €60,000 | 539,020 | 28% | 56,464 | 26% |
| €60,001 — €70,000 | 81,262 | 4% | 10,045 | 5% |
| €70,001 — €80,000 | 53,248 | 3% | 7,424 | 3% |
| Income Tax Year 2007 | PAYE | Self-Employed | ||
| Gross Income € | Numbers | % of all PAYE income earners | Numbers | % of all self-employed income earners |
| Not exceeding €16,891 | 600,643 | 30% | 51,196 | 23% |
| €16,892 — €17,689 | 28,867 | 1% | 2,694 | 1% |
These numbers are provisional and are subject to revision.
A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
With reference to the national minimum wage referred to in the details supplied with the Deputy's question, the Deputy may wish to be aware that the usual approach adopted by the Government is that the statutory minimum wage, as an hourly rate of pay, is multiplied by 39 (to reflect a 39 hour week) and then by 52 to arrive at an annualised figure. The 39 hours per week is considered to be reasonably representative having regard to the variety of arrangements which exist across employments. Such an approach would give rise to annualised figures for the minimum wage of €16,832 for the rate which has applied from 1 January 2007 and €17,542 for the rate which will apply from 1 July 2007.
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