Pearse Doherty (Donegal, Sinn Fein)
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396. To ask the Minister for Employment Affairs and Social Protection the estimated saving from restricting the employer PRSI exemption for share buy-back to SMEs; and if he will make a statement on the matter. [31765/25]

Dara Calleary (Mayo, Fianna Fail)
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It is assumed that the Deputy's query in relation to “share buy back “ refers to share-based remuneration for employees. There is no employer PRSI liability on such remuneration, only employee PRSI liability.

In 2024, the Department of Finance commissioned an independent review, carried out by Indecon Economic Consultants, of the taxation framework for share-based remuneration in Ireland. As part of the review, the consultants considered the employer PRSI foregone, by firm size. The review estimated that, in respect of 2023, €39 million of employer PRSI was foregone from SMEs as a result of the exemption on employer PRSI on share-based remuneration.

Any changes to the employer PRSI exemption on share-based remuneration would have to be considered in a budgetary context, taking account of the current economic circumstances and any potential impact on employment levels and the cost of doing business.

I trust this clarifies the matter for the Deputy.