Colm Brophy (Dublin South West, Fine Gael)
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105. To ask the Minister for Employment Affairs and Social Protection the number of employers paying employer PRSI with fewer than 50 employees; the total number of employees employed by those employers who earn €592 or less per week; and if she will make a statement on the matter. [45423/24]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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According to 2023 PRSI Class A data, there were some 145,000 employers paying employer PRSI with fewer than 50 employees. The total number of employees employed by those employers who earn €592 or less per week is some 475,000.

The current lower employer PRSI rate of 8.9% is applicable to those employers with employees earning €496 per week or below. This threshold will change from 1 January 2025 to €527. This ensures that employers with full time employees on the national minimum wage pay the lower rate of employer PRSI.

I trust this clarifies the matter for the Deputy.