Michael McGrath (Cork South Central, Fianna Fail)
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To ask the Minister for Social Protection if she will provide details of the health levy element of the PRSI paid by employees in respect of 2009 and 2010 and, if she will explain, in view of the fact that the health levy was replaced in 2011 with the universal social charge, the element of an employee's PRSI and universal social charge in 2011 and 2012 that relates to health; and if she will make a statement on the matter. [51526/12]

Joan Burton (Dublin West, Labour)
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Prior to 2011 the health contribution paid by employees was collected along with PRSI. While the PRSI contributions were and continue to be paid into the Social Insurance Fund to fund social insurance benefits, the health contribution was remitted to the Department of Health.

In 2009 and 2010 people earning in excess of €500 a week were liable to pay the health contribution. On 1 January 2009 the health contribution was charged at the rate of 2 per cent on all weekly income up to €1,925 and at 2.5 per cent on the balance of weekly income over €1,925. From 1 May 2009 the health contribution was increased to 4 per cent on all weekly income up to €1,443 and at 5 per cent on the balance of weekly income over €1,443.

In 2009 and 2010 the health contribution collected amounted to €1,634 million and €1,829 million respectively.

In January 2011 the health contribution was abolished upon the introduction of the Universal Social Charge (USC). The USC is collected through the PAYE system by the Office of the Revenue Commissioners. Accordingly my Department is not in a position to provide details of the proportion of USC which relates to health.