Peadar Tóibín (Meath West, Aontú)
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535. To ask the Minister for Employment Affairs and Social Protection the steps he is taking to highlight the need for self-employed persons to pay their own PRSI (details supplied). [57345/25]

Dara Calleary (Mayo, Fianna Fail)
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I understand that the Deputy has clarified that his question relates to instances of people who were self-employed during their working lives but did not qualify for the state pension (contributory) due to insufficient social insurance contributions.

In 1988, self-employed workers were brought into compulsory social insurance cover and, therefore, became liable to the applicable PRSI rate or minimum payment once over a certain annual income threshold. Currently, self-employed workers whose income is €5,000 or more in a contribution year, are liable to pay social insurance contributions at the class S PRSI rate of 4.2%, subject to a minimum annual payment of €650.

Once over the low annual income threshold of €5,000 and the PRSI liability has been paid, self-employed workers are attributed the annual maximum number of 52 class S contributions to their social insurance record. Such class S contributions entitle self-employed workers to over 90% of the value of all social insurance benefits available to employed contributors, including the state pension (contributory).

Registration as a self-employed person is a matter for the Revenue Commissioners. Details of to how to register as self-employed can be found on Revenue’s website, revenue.ie, which also includes information relating to the PRSI liabilities of self-employed persons. Further information in relation to class S PRSI or PRSI in general can be found on gov.ie.

I trust the above clarifies the matter for the Deputy.