Kevin Humphreys (Dublin South East, Labour)
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303. To ask the Minister for Social Protection the yield from a 1% and 2% increase respectively in the employer's PRSI rate that applies to employee salaries over €65,000 and €100,000 respectively; and if she will make a statement on the matter. [36278/13]

Patrick Nulty (Dublin West, Independent)
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304. To ask the Minister for Social Protection the amount of money that would be raised in a full year by introducing a third band of employer’s PRSI that would be charged on the portion of salaries above €100,000 at 13%; the amount that would be raised at 15%; the amount that would be raised at 18%; and if she will make a statement on the matter. [36748/13]

Patrick Nulty (Dublin West, Independent)
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305. To ask the Minister for Social Protection the amount of money that would be raised in a full year by introducing a third band of employer’s PRSI that would be charged on the portion of salaries above €80,000 at 13%; the amount that would be raised at 15%; the amount that would be raised at 18%; and if she will make a statement on the matter. [36749/13]

Patrick Nulty (Dublin West, Independent)
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306. To ask the Minister for Social Protection the amount of money that would be raised in a full year by introducing a third band of employer’s PRSI that would be charged on the portion of salaries above €65,000 at 13%; the amount that would be raised at 15%; the amount that would be raised at 18%; and if she will make a statement on the matter. [36750/13]

Joan Burton (Dublin West, Labour)
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I propose to take Questions Nos. 303 to 306, inclusive, together.

The following estimates are based on the latest data available to the Department. Full year costs/yields are shown. First year costs/yields are a function of the chosen implementation date of PRSI changes in 2014. The costings below are based on Class A Employer rates of the indicated rates and do not include the amount raised for the National Training Fund Levy, which is 0.7% on the Employer's PRSI higher rate and 0.35% on the Employer's PRSI lower rate.

The following table refers to the question from Deputy Humphreys:

The following table refers to the questions from Deputy Nulty:

The yield in the reply to Deputy Humphreys' question is higher than that in the replies to Deputy Nulty's questions. This is because Deputy Nulty requested the yield from the possible introduction of a third band of PRSI which would apply to the portion of income over the various levels of income while Deputy Humphreys requested the yield from the possible introduction of a higher rate of PRSI on all liable income.

Patrick Nulty (Dublin West, Independent)
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307. To ask the Minister for Social Protection the amount of money that would be raised in a full year by applying PRSI to rental income; and if she will make a statement on the matter. [36751/13]

Joanna Tuffy (Dublin Mid West, Labour)
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361. To ask the Minister for Social Protection if she will provide an update on PRSI chargeable on rent; and if she will make a statement on the matter. [36756/13]

Joan Burton (Dublin West, Labour)
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I propose to take Questions Nos. 307 and 361 together.

All workers pay PRSI on their earnings from employment. If an employee has earned income from self-employment, PRSI as a self-employed contributor is also payable on the profits from that self-employed activity as well as from any other unearned income the individual may have. Similarly a self-employed contributor (who is not an employee) pays PRSI on both earned and unearned income. However if an employee has unearned income only, there is no PRSI charge on the unearned income. Unearned income includes rental and investment income as well as income from dividends, deposits and savings and from overseas investments.

In Budget 2013 the Minister for Finance indicated that the income base on which PRSI is charged will be broadened, consequently I introduced the following measures:

- With effect from 1 January 2013 modified rate contributors with additional earned self-employed income (from a profession or trade) and any other unearned income (such as rental income) became liable to PRSI at the rate of 4% on all such income:

- In 2014, the exemption from PRSI applying to all employees who have no additional self-employed earned income but who do have unearned income only (such as rental income), will be abolished, such income will become liable to PRSI at the rate of 4%.

Social Insurance applies to persons over the age of 16 years and under pensionable age, which is currently age 66 years. Those aged 66 years and over are not liable to pay PRSI on any of their income including their unearned income. Accordingly those over 66 years will not be impacted by this change.

In general the rules which apply to income for taxation purposes also apply to income for the purposes of charging PRSI.

It is not possible to identify the amount of income raised by the application of PRSI to rental income in any year.