Catherine Murphy (Kildare North, Social Democrats)
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266. To ask the Minister for Employment Affairs and Social Protection the way in which an employer's pay related social insurance contribution is calculated in the context of when a paid internship employee is engaged; and if she will make a statement on the matter. [45191/17]

Regina Doherty (Meath East, Fine Gael)
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In general employees engaged in insurable employment under a contract of service are regarded as class A employees for PRSI purposes, provided their weekly earnings exceed €38. Class A employees pay PRSI at 4% where their weekly earnings exceed €352. Their employers are liable to employer PRSI at the rate of 8.5% for earnings up to and including €376. For earnings in excess of €376, the class A rate of employer PRSI is 10.75%. Class A employees have access to the full range of short term and long term social insurance benefits.

Class A PRSI may apply to individuals who have a paid internship and who are in insurable employment, in the same manner as it applies to other class A workers. This includes the manner in which employer PRSI charges are calculated.

If there is a particular individual to whom the Deputy is referring, they may wish to contact the department’s scope section for a determination on the nature of the paid internship.