Patrick O'Donovan (Limerick, Fine Gael)
Link to this: Individually | In context | Oireachtas source

126. To ask the Minister for Finance the reason a person (details supplied) in County Wexford is liable for PAYE and PRSI on their income from a community employment scheme; and if he will make a statement on the matter. [1134/14]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners that the person concerned is liable for PAYE tax on any income over €317 per week. There is no additional tax credit due to the individual concerned in respect of dependant children. PRSI is chargeable where the individual's weekly income exceeds €352. Any further queries regarding this aspect of the enquiry should be directed to Department of Social Protection. Employees of community employment schemes are not liable to pay the Universal Social Charge.