Dáil Éireann Debate, Thursday - 18 June 2026
61. Deputy Michael Murphy asked the Minister for Social Protection whether he is considering advocating, as part of the pre-budget process, for targeted employer PRSI relief measures for SMEs, particularly in respect of lower-paid workers, in order to help locally owned businesses maintain employment and remain competitive in the face of rising business costs; and if he will make a statement on the matter. [41556/26]
View answerIn 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 targeted employer PRSI relief measures for SMEs. However, in recognition of the pressures faced by businesses, the Government agreed, in Budget 2026, to increase the employer PRSI threshold from €527 to €552 per week, effective from 1 January 2026. This will ensure that employers with full time employees on the national minimum wage or employees with earnings under €552 per week will attract the lower employer PRSI rate of 9%.
Any further 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.
I trust this clarifies the matter.
