Patrick O'Donovan (Limerick, Fine Gael)
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385. To ask the Minister for Social Protection further to Parliamentary Question No. 126 of 15 January 2014 her views on a family (details supplied) in County Wexford whose only income for a community employment scheme is now falling into tax liability; and if she will make a statement on the matter. [3852/14]

Joan Burton (Dublin West, Labour)
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Employment under the Community Employment (CE) programme is subject to PRSI, which provides the employee with access to a wide range of long and short term social insurance benefits. CE participants are insured at Class A8/A9 PRSI, which gives them a paid contribution for each week, as with other Class A workers. Where the employee's weekly earnings exceed €352 per week, employee PRSI at 4% is payable on all income.

The person concerned is currently employed on a CE scheme and has weekly earnings of €422.20. Accordingly, employee PRSI is payable at a rate of 4% in line with all other Class A employees.

The charging of income tax is a matter for the Minister for Finance.