Pearse Doherty (Donegal, Sinn Fein)
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620. To ask the Minister for Employment Affairs and Social Protection the estimated full-year revenue in 2021 that would be raised by introducing a new employers’ rate of PRSI of 12.75%, 13.75%, 14.75% and 15.75%, respectively, on the portion of salary paid in excess of €100,000 per annum. [18776/20]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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The following table provides the estimated full year revenue in 2021 arising from the introduction of each of the employers' rates of PRSI listed on the portion of salaries over €100,000.

These estimates do not take into account any possible changes in employer or employee behaviour arising from changing the rate of employer PRSI contribution.  Nor does it take into consideration any of the impacts arising from the measures being taken to deal with the COVID-19 pandemic.

I trust this clarifies the matter for the Deputy.