Jennifer Murnane O'Connor (Carlow-Kilkenny, Fianna Fail)
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1138. To ask the Minister for Employment Affairs and Social Protection the position of PRSI liability for persons that are legally separated and in receipt of maintenance payments (details supplied); her plans to investigate the current system further to ensure that persons in such a position are not overly financially disaffected; and if she will make a statement on the matter. [19098/21]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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I understand that the question relates to an individual social insurance contributor and that there are no payments in respect of children included in the maintenance received.

The effect of separation on each spouse's statutory liability depends mainly on whether there are any maintenance payments involved and, if so, whether these payments are made under a legally enforceable arrangement or not. It is understood that the person concerned is in receipt of legally enforceable maintenance and the response is based on that understanding.

Legally enforceable maintenance payments are payments received from a former partner under either a court order, a deed of separation or any other legal commitment such as a covenant, and are paid periodically. The recipient pays any statutory liabilities on such income including social insurance contributions on each payment received for his or her own benefit.

As the person concerned is in receipt of maintenance in excess of the social insurance class S liability threshold of €5,000 per annum, she is liable to make such a contribution at the rate of 4% of the reckonable income returned under the self-assessment system subject to a minimum annual charge of €500.

Any proposal to amend the application of a social insurance charge to maintenance payments would have to be considered in a budgetary context, taking account of the current economic circumstances and with a view to the sustainability of the Social Insurance Fund.

I trust this clarifies the matter for the Deputy.