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Social Insurance

Dáil Éireann Debate, Tuesday - 8 July 2025

Tuesday, 8 July 2025

Questions (564)

Michael Healy-Rae

Question:

564. Deputy Michael Healy-Rae asked the Minister for 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]

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Written answers

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.

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