Michael McGrath (Cork South Central, Fianna Fail)
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Question 131: To ask the Minister for Finance the number of PAYE employees in Cork city and county earning less than €25,000 per annum; the number earning between €25,000 and €50,000 per annum; the number earning between €50,000 and €75,000 per annum; the number earning between €75,000 and €100,000 per annum and those earning more than €100,000 per annum; for each of the years 2007, 2008 and to date in 2009. [46938/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the latest relevant historical information available on the incomes of employees taxed under the PAYE system is derived from income tax returns filed for the income tax year 2007, representing about 96% of all returns expected at the time the data were compiled for analytical purposes. On this basis the numbers of PAYE employees in Cork city and county is set out as follows:

An estimated breakdown of the figures on a geographical basis is available on the basis of "bailiwick", meaning, in this case, the jurisdiction or boundaries within which Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt. It equates geographically with "county", while also providing separate breakdowns for "city" and "county" in the case of counties Dublin and Cork.

The data relating to the allocation by city or county of PAYE employees should be treated with caution. This is because it has been the practice to associate each employee with the city or county in which his or her employer is registered for PAYE purposes, regardless of the address of the actual workplace or of the individual's home address. Companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches.

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.