Fergus O'Dowd (Louth, Fine Gael)
Link to this: Individually | In context | Oireachtas source

914. To ask the Minister for Employment Affairs and Social Protection if a person receiving a State pension (contributory) over 66 years of age while still working in a full-time position and paying normal rates of PRSI, tax and so on can benefit from paying a reduced PRSI and-or tax contribution; and if she will make a statement on the matter. [23878/19]

Regina Doherty (Meath East, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Employees who are over the State pension age, currently 66, are insurable at Class J. This provides cover for occupational injuries benefit only.

Under Class J employees pay no PRSI contribution at all while their employer pays an employer rate of just 0.5%, compared to the Class A contribution rates of 4% for employees and 10.95% for employers.

Taxation policy is a matter for my colleague, the Minister for Finance.

I hope this clarifies the matter for the Deputy.