Conor McGuinness (Waterford, Sinn Fein)
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876. To ask the Minister for Employment Affairs and Social Protection his plans to the introduce an employer PRSI rebate for small firms or any other plans that might support small and micro-enterprises in rural counties such as Waterford. [28983/25]

Conor McGuinness (Waterford, Sinn Fein)
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877. To ask the Minister for Employment Affairs and Social Protection if any upcoming supports, such as a PRSI rebate, may include businesses that are not paying commercial rates, such as businesses that are renting their workspaces as opposed to those that own their premises. [28984/25]

Dara Calleary (Mayo, Fianna Fail)
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I propose to take Questions Nos. 876 and 877 together.

In general, the issue of targeted supports for businesses is a matter for the Minister for Enterprise, Tourism and Employment.

There are no proposals to introduce an employer PRSI rebate for SMEs. Any changes to the PRSI employer rates or threshold would have to be considered in a budgetary context, taking account of the economic circumstances and with a view to the sustainability of the Social Insurance Fund.

The employer PRSI threshold, at which the higher rate of employer PRSI becomes payable, was increased from €441 to €496 per week with effect from 1 October 2024. The threshold was further increased to €527 per week from 1 January 2025. The effect of these threshold increases is that employers with employees earning the weekly equivalent of the national minimum wage pay the lower rate of employer PRSI rate (8.9%), rather than the higher rate (11.15%).

I trust this clarifies the matter.