Dáil Éireann Debate, Wednesday - 25 February 2026
174. Deputy Ken O'Flynn asked the Minister for Social Protection the legal classification of payments made to athletes under the international carding scheme administered by Sport Ireland; whether such payments are treated as employment income, self-employment income, or non-insurable grants for the purposes of PRSI and social insurance legislation; and if he will make a statement on the matter. [15635/26]
Amharc ar fhreagra175. Deputy Ken O'Flynn asked the Minister for Social Protection whether athletes in receipt of the international carding scheme funding are regarded as employees of Sport Ireland or of the State for any statutory purpose; whether any employer PRSI contributions are paid in respect of such athletes; the PRSI class, if any, applied to those in receipt of funding; and if he will make a statement on the matter. [15636/26]
Amharc ar fhreagra176. Deputy Ken O'Flynn asked the Minister for Social Protection whether athletes entering the international carding scheme are formally advised that participation does not give rise to insurable employment contributions for the purposes of jobseeker’s benefit, illness benefit or the State contributory pension; whether written guidance is provided on the long-term social insurance implications of participation; and if he will furnish a copy of such guidance.; and if he will make a statement on the matter. [15637/26]
Amharc ar fhreagra177. Deputy Ken O'Flynn asked the Minister for Social Protection whether his Department has undertaken any review, legal opinion, actuarial assessment or policy analysis since 2015 regarding the social insurance status of athletes supported under the international carding scheme; the dates of any such reviews; and whether he intends to initiate a review of social protection coverage for elite athletes representing the State. [15638/26]
Amharc ar fhreagra178. Deputy Ken O'Flynn asked the Minister for Social Protection whether payments made to athletes under Sport Ireland’s international carding scheme constitute insurable employment under the Social Welfare Consolidation Act 2005; and if she will clarify the PRSI status of such payments. [15640/26]
Amharc ar fhreagra179. Deputy Ken O'Flynn asked the Minister for Social Protection whether participation in the international carding scheme gives rise to credited contributions for the purposes of jobseeker’s benefit, illness benefit or the State contributory pension; and if she has assessed the long-term pension impact on athletes whose primary income during their competitive careers derives from such funding. [15641/26]
Amharc ar fhreagra181. Deputy Ken O'Flynn asked the Minister for Social Protection whether consideration has been given to providing credited PRSI contributions, a special insurance class, or an alternative statutory mechanism to ensure social protection coverage for athletes representing the State at elite level; and whether any interdepartmental discussions have taken place in this regard. [15643/26]
Amharc ar fhreagraSport Ireland, which is funded by the Department of Culture, Communications and Sport, is the statutory body with responsibility for the development of sport, increasing participation at all levels and raising standards. Sport Ireland has responsibility for High Performance and the administration of the International Carding Scheme. The scheme provides financial supports to elite sportspeople for training and competition purposes.
I propose to take Questions Nos. 174, 175, 176, 177, 178, 179 and 181 together.
With limited exceptions, social welfare legislation provides that employed or self-employed persons over the age of 16 and under the age of 66, and those born after 1 January 1958 and aged between 66 and 70 and not in receipt of the State Pension (Contributory), are liable to pay PRSI on their income.
Sport Ireland deems that elite athletes receiving payments under the International Carding Scheme are not employees and, accordingly, they are not subject to income tax and PRSI returns under the Revenue PAYE system. Generally, these payments would be deemed to be self-employed income and along with any other income the athlete receives, would need to be self-declared for the purposes of charging income tax and PRSI under Revenue’s self-assessed system. The applicable PRSI class for such self-assessed income would be class S. The rate applicable to this class is 4.2% or a minimum payment of €650 subject to meeting an annual income threshold of €5,000.
Contributions made under PRSI class S entitle a person to most of the benefits available under the Social Insurance Fund. Such benefits include Jobseeker’s Benefit (Self-Employed), Parent’s Benefit, Carer’s Benefit and the State Pension (Contributory). In recent years there has been a significant expansion of benefits to class S contributors without any increase in their PRSI rate. Furthermore, the Programme for Government includes an action to explore the option of giving self-employed workers access to Illness Benefit by means of making a higher PRSI contribution. My Department has commenced work in this regard and this proposal will be progressed over the lifetime of the Government.
Class S contributors are not entitled to credited contributions; as such, contributors pay a single annual PRSI contribution which entitles them to the full 52 contributions for a year, regardless of when and how long they worked in that year to generate their income.
There has been no review, analysis or interdepartmental discussion of the social protection position of elite athletes involving my Department in the period cited by the Deputy (2015-date) and there are no current plans to do so.
Any queries relating to the policy and administration aspects of the International Carding Scheme should be addressed to the Minister for Culture, Communications and Sport. If there is a particular case of concern regarding PRSI status, it should be brought to my department's attention.
I trust this clarifies the matters for the Deputy.
