Jackie Cahill (Tipperary, Fianna Fail)
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476. To ask the Minister for Social Protection if he will, in the case of permanently disabled persons that employ full time or part time carers, make them exempt from PRSI and employer contributions in view of the fact that in most cases they are employing these carers from an exhaustible fund; and if he will make a statement on the matter. [13396/17]

Leo Varadkar (Dublin West, Fine Gael)
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In general employees are liable to pay Class A PRSI at the rate of 4% on their weekly earnings. In addition their employer is liable to pay PRSI at the rate of 8.5% or 10.75%, depending on whether or not weekly earnings exceed €376. The payment of PRSI ensures that these employees have access to the full range of short and long term social insurance benefits, including State pension contributory.

Carers employed on a full or part time basis and receiving a salary, are subject to PRSI on their earnings, in the same manner as other employees. This ensures that carers have to access shot-term social insurance benefits, such as jobseekers or illness benefits in the event that they become unemployed or ill, as well as ensuring that they can establish entitlement to State pension contributory. Exempting PRSI on the earnings of those employed as full time or part time carers would exclude these workers from entitlement to social insurance benefits.

Financial assistance for the provision of care to those permanently disabled is already available under the existing carer’s benefit and carer’s allowance schemes. These schemes provide payments to carers looking after a person who needs support because of age, disability or illness, based on PRSI contribution and other qualifying conditions, in the case of carer’s benefit, and based on means, in the case of the carer’s allowance scheme.