Written answers

Tuesday, 8 July 2025

Department of Employment Affairs and Social Protection

Social Insurance

Photo of Michael Healy-RaeMichael Healy-Rae (Kerry, Independent)
Link to this: Individually | In context

564. To ask the Minister for Employment Affairs and Social Protection if the case of a person (details supplied) will be expedited; and if he will make a statement on the matter. [37300/25]

Photo of Dara CallearyDara Calleary (Mayo, Fianna Fail)
Link to this: Individually | In context

Where an individual is employed in an employment to which the modified rate applies (PRSI Class B/C/D), then any additional self-employment is categorised as “Excepted Self-Employment”. The relevant legislation governing this is paragraph 5 of Part 3 of Schedule 1 of the Social Welfare Consolidated Act 2005.

From 01 January 2013 to date, PRSI Class ‘K9’ applies (by virtue of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013).

I trust this clarifies matters for the Deputy.

Comments

No comments

Log in or join to post a public comment.