Éamon Ó Cuív (Galway West, Fianna Fail)
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1165. To ask the Minister for Employment Affairs and Social Protection if there is self-employed PRSI due on the self-employment income in the case of a single person on a community employment scheme or rural social scheme having self-employed income of less than €5,000; if so, if it is due at 4% or a minimum of €500. [45637/17]

Regina Doherty (Meath East, Fine Gael)
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Self-employed people who earn €5,000 or more in a contribution year, are liable for PRSI at the class S rate of 4%, subject to a minimum annual payment of €500. This provides them with access to the following benefits: State pension (contributory), widow’s, widower’s or surviving civil partner’s pension (contributory), guardian’s payment (contributory), maternity benefit, adoptive benefit, paternity benefit, treatment benefit and from December 2017, invalidity pension.

For the purposes of determining whether an individual’s income exceeds the €5,000 threshold, income from all sources, including reckonable earnings from insurable employment and all self-employed income is taken into account. Reckonable earnings includes income received by participants of the community employment and the rural social schemes. Accordingly, class S PRSI at 4% may be chargeable where an individual’s income includes income from participation in the community employment and the rural social schemes and, in combination of income from other sources, exceeds €5,000 in a year.