Pearse Doherty
Ceist:244. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by restricting the employer PRSI exemption for share-based remuneration to SMEs. [47038/26]
Amharc ar fhreagraTuesday, 23 June 2026
Ceisteanna (244)
Freagraí scríofa
I am advised by Revenue that the savings associated with the removal of the existing employer’s PRSI exemption, that may apply to share-based remuneration operated by employers, is estimated to be in the region of €369 million for all employers. This latest estimate is based on 2024 data, being the most recent year in respect of which Revenue has full data.
Whilst a complete breakdown of this €369 million figure by employer size is not available, a breakdown by employer size for share-based remuneration that has been reported through payroll is available. Share based renumeration is reported through payroll when tax becomes due. The total PRSI exemption in respect of the amount reported through payroll is estimated to be €332 million, of which approximately €273 million relates to large enterprises and €60 million relates to micro, small and medium enterprises.
Finally, whilst policy relating to the taxation of share based remuneration falls under the remit of the Minister for Finance, the administration of the Social Insurance Fund is the responsibility of the Minister for Social Protection.