John Brady (Wicklow, Sinn Fein)
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688. To ask the Minister for Employment Affairs and Social Protection if persons in receipt of farm assist payments are eligible to pay PRSI; and if she will make a statement on the matter. [53511/17]

Regina Doherty (Meath East, Fine Gael)
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In general PRSI is payable on income which is subject to income tax. One of the exceptions to this is that PRSI is not chargeable on any social welfare payment. Farm assist is a means tested social assistance payment available to farmers on low income. Accordingly it is not subject to PRSI.

Farmers on low income may be required to pay PRSI on their self-employed income from farming. Self-employed farmers in receipt of farm assist are liable to pay PRSI at the class S rate of 4% on their self-employed income from farming, provided that income exceeds €5,000 in a contribution year.

Self-employed Class S contributors have 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 benefits and, from December 2017, invalidity pension.

If income from self-employment, including income from farming, falls below €5,000 in a contribution year, he or she may opt to pay voluntary contributions. To become a voluntary contributor a person must:

- have paid at least 520 weeks PRSI in either employment or self-employment;

- apply within 60 months (5 years) after the end of the contribution year during which they last paid compulsory insurance or during which they were last awarded a credited contribution. In very exceptional circumstances this period may be extended at the discretion of the Minister.

The annual voluntary contribution charge for the self-employed is a special flat rate payment of €500. The payment of voluntary contributions allows the self-employed to maintain their PRSI record for the purposes of State pension (contributory), widow’s, widower’s or surviving civil partner’s contributory pension and guardian’s payment (contributory).