Written answers
Tuesday, 25 November 2008
Department of Finance
Tax Yield
10:00 pm
Leo Varadkar (Dublin West, Fine Gael)
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Question 178: To ask the Minister for Finance the number of public servants earning amounts (details supplied); if he will provide an estimate of the average PAYE and PRSI take for each band; and if he will make a statement on the matter. [42344/08]
Leo Varadkar (Dublin West, Fine Gael)
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Question 179: To ask the Minister for Finance the number of individuals earning amounts (details supplied); if he will provide the average PAYE and PRSI take for each income band; and if he will make a statement on the matter. [42345/08]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 178 and 179 together.
I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system is derived from income tax returns filed for the income tax year 2005 and representing about 96 per cent of all returns expected at the time the data were compiled for analytical purposes. On this basis the information requested by the Deputy is set out as follows.
| Income Tax Year 2005 | ||||
| Public Sector Employees | All Employees | |||
| Range of Gross income | Total Number | Average Liability | Total Number | Average Liability |
| € | € | € | ||
| €0 – €10,000 | 52,466 | 3 | 414,814 | 2 |
| €10,001 – €20,000 | 60,709 | 168 | 375,237 | 227 |
| €20,001 – €30,000 | 66,801 | 1,442 | 333,581 | 1,534 |
| €30,001 – €40,000 | 66,967 | 4,050 | 223,035 | 3,870 |
| €40,001 – €50,000 | 43,671 | 7,386 | 133,755 | 6,882 |
| €50,001 – €75,000 | 51,747 | 11,797 | 154,087 | 11,278 |
| €75,001 – €100,000 | 17,226 | 19,103 | 49,335 | 19,576 |
| €100,001 – €150,000 | 8,732 | 30,639 | 24,416 | 31,938 |
| €150,001 – €300,000 | 855 | 56,062 | 4,961 | 60,297 |
| Over €300,000 | 14 | 159,465 | 332 | 204,264 |
| Totals | 369,188 | 5,302 | 1,713,553 | 3,637 |
Notes:
The figures for average tax liability were obtained by dividing the total tax liability for each income range by the corresponding total numbers in each range.
The sector identifier used on the tax records is based on the 4 digit NACE code (Rev. 1) which is an internationally recognised economic activity code system.
The information provided in relation to public sector employees is based on activities which are classified in the NACE code system as Public administration and defence; compulsory social security, Education and Health and Social work but excluding the categories of Driving School Activities, Dental Practice Activities and Veterinary Activities as being more appropriate to the private sector.
A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
The source of the information provided in relation to numbers and tax is the P35 end year returns filed by employers in respect of their employees but does not include the corresponding figures relating to PAYE taxpayers who are required to return an income tax return form 11 where non-PAYE income is greater than €3,174.
The Revenue Commissioners do not have any information on the income distribution of PRSI liability which is a matter for the Minister for Social and Family Affairs.
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