Social Enterprise Sector

Tuesday, 23 June 2026

Questions (475)

John Paul O'Shea

Question:

475. Deputy John Paul O'Shea asked the Minister for Social Protection whether consideration has been given to the introduction of a targeted PRSI rebate or reduced employer PRSI contribution for social enterprises employing lower paid workers; whether his Department has undertaken any assessment of the potential impact such a measure will have on employment retention and job creation within the social enterprise sector; and if he will make a statement on the matter. [47771/26]

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Written answers

Minister for Social Protection

In 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 an employer PRSI rebate or reduced employer PRSI contributions for employers with lower paid workers. 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.