Michael Moynihan (Cork North West, Fianna Fail)
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To ask the Minister for Social Protection if PRSI was paid out of the early retirement farm scheme, does this contribute to a social welfare entitlement. [55952/12]

Joan Burton (Dublin West, Labour)
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Under social welfare legislation, certain payments received by way of pension are excluded from income on which PRSI is charged. As payments received under the Early Retirement Scheme are regarded as payments received by way of pension, they are not subject to PRSI and therefore do not contribute to a social welfare entitlement.