John Deasy (Waterford, Fine Gael)
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Question 456: To ask the Minister for Social and Family Affairs the information supplied by the receiver for a company (details supplied) in County Waterford regarding the €10 million payment from a firm to the former workers which determined their eligibility for PRSI deductions; and if the money had not been classified as income would the receiver have been liable for employer's PRSI. [37277/09]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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Agents, acting on behalf of the Receiver notified the Department that a €10 million fund had been established to make certain payments to former employees. Following detailed consideration of this, and other correspondence relating to the matter, it was determined that the payments are reckonable emoluments as defined in Section 2(1) of the Social Welfare (Consolidation) Act 2005 and, as such, fall within the charge to self-employed PRSI at Class S. Employer's PRSI does not apply in such circumstances. I understand that arrangements are currently being put in place by the Receiver to issue any further payments which may arise as a result of this determination.