Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 166: To ask the Minister for Social Protection if she will provide a breakdown of the number of employees with respect to whom employers are paying PRSI at the rate of 10.75% and the total this raised in 2009, 2010, 2011 and in March 2012 respectively. [35652/12]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 167: To ask the Minister for Social Protection if she will provide a breakdown of the number of employees with respect to whom employers are paying PRSI at the rate of 4.25% and the total this raised in 2009, 2010, 2011 and in March 2012 respectively. [35653/12]

Joan Burton (Dublin West, Labour)
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I propose to take Questions Nos. 166 and 167 together.

The pay of individual employees can vary from week to week, with the result that over the course of a year employers' PRSI in respect of any individual employee may be paid at the higher rate in some weeks and at the lower rate in other weeks. In any given week, employers' PRSI is paid at the lower rate in respect of approximately one third of employees and at the higher rate in respect of two thirds of employees.

The total yield from each of these categories is not separately identified by the Revenue Commissioners, who collect the great bulk of PRSI on behalf of the Department. However, it is estimated that at present 96% of the total employers' PRSI yield is derived from employments in respect of which the higher rate is payable, with the remaining 4% being derived from employments in respect of which the lower rate is payable. As the lower rate of employers' PRSI was halved with effect from 1st July 2011, the proportion derived from employments in respect of which the lower rate was payable was somewhat higher in 2009, 2010 and to a lesser extent in 2011.

For completeness, the number of persons in Social Insurance Class A in 2009 and 2010 is tabulated below, broken down by gender. The total income of the Social Insurance Fund was €7,298 m. in 2009, €6,710m. in 2010 and €7,543m. in 2011.