Peter Burke (Longford-Westmeath, Fine Gael)
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214. To ask the Minister for Social Protection if a widow in receipt of a widow's pension and rental income is exempt from paying PRSI. [38711/16]

Leo Varadkar (Dublin West, Fine Gael)
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Widows or widowers aged under 66 who are in employment generally pay PRSI contributions at Class A in line with other employees. Where such employees have rental income, they also pay PRSI at Class K (4%).

Widows or widowers aged under 66 who are self-employed pay PRSI contributions at Class S (4%) in line with other self-employed. Class S also applies to any rental income the self-employed may have.

Widows or widowers aged under 66 who are not in employment or self-employment but who have rental income pay PRSI contributions at Class S or Class K on that income. Class K applies where the widow or widower is in receipt of an occupational pension or survivors occupational pension.

PRSI is not payable at any rate on occupational pensions or survivors occupational pensions. Widows or widowers aged 66 and over do not pay PRSI on any income including rental income.

A range of social welfare entitlements are available for widows - none of which are subject to PRSI. Widows or widowers may qualify for widow’s, widower’s or surviving partner’s contributory pension, provided they satisfy the required qualifying conditions including meeting the condition relating to the number of paid PRSI contributions. In cases where they have insufficient paid PRSI contribution and have no children, they may qualify for the means tested widow’s, widower’s or surviving partner’s non-contributory pension. Increases may be payable for dependent children, where aged over 66 and over 80, as well as living alone allowance. The fuel allowance and the household benefits package may also be available. Widows, widowers or surviving civil partners with one or more dependent children living with them, may also qualify for a once-off widowed or surviving civil partner grant of €6,000.