asked the Minister for Labour the reason the 1 per cent Youth Employment Levy is deducted at source and from the staff of a person (details supplied) in County Galway; and the action he will take in this matter.

: Under the Youth Employment Levy Regulations, 1982 (S.I.No. 84 of 1982), the 1 per cent youth employment levy is payable by an individual coming within the PAYE/PRSI system on his gross income as reduced by his superannuation payments.

The Deputy's question relates to the position of a branch manager of an employment office. I understand the Revenue Commissioners have ruled that branch managers are employees of the Department of Social Welfare, and they have been fully insurable under the social welfare code since 1968. They have come within the PAYE scheme since 1976 when the scope of the scheme was extended to the public service under the Finance Act of that year. The youth employment levy, therefore, is payable on the income of a branch manager on the same basis as that of any other employee coming within the PAYE/PRSI system. That position would obtain also as regards persons whom a branch manager might decide to employ.