Written answers

Tuesday, 6 October 2015

Department of Social Protection

Tax Code

Photo of Eric ByrneEric Byrne (Dublin South Central, Labour)
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182. To ask the Tánaiste and Minister for Social Protection the measures in place to deal with employers who, having deducted pay related social Insurance from an employee, do not pay this over to her Department; and if she will make a statement on the matter. [34106/15]

Photo of Joan BurtonJoan Burton (Minister, Department of Social Protection; Dublin West, Labour)
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Employers are obliged to deduct PRSI at the appropriate rate from the earnings of an employee. This PRSI must be paid by the employer to the Revenue Commissioners, normally on a monthly basis, through the Revenue On-Line Service (ROS). If PRSI is not remitted on time then penalties may be incurred. This is within the remit of the Revenue Commissioners.

It is a function of Department inspectors to ensure that employer PRSI compliance is in order. Social Welfare inspectors have statutory powers to collect arrears of PRSI due. They cannot collect PRSI which refers to employment in a current year. Technically this PRSI does not become due until after the end of the tax year within which the employment has taken place.

If an employer fails to pay the full amount of PRSI arrears due to the Revenue Commissioners this issue is remedied either by the Department billing the employer and collecting the PRSI due, or in some instances, notifying Revenue of the situation, depending on the individual circumstances of the case.

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