2076. Deputy Emer Currie asked the Minister for Social Protection the estimated cost of introducing zero employer PRSI for workers under 25; and if he will make a statement on the matter. [62893/26]

2121. Deputy Ken O'Flynn asked the Minister for Social Protection the estimated first-year and full-year cost to the Exchequer of applying a zero rate of employer PRSI in respect of employees under 25 years-of-age; and if he will make a statement on the matter. [63734/26]

I propose to take Questions Nos. 2076 and 2121 together.

The estimated annual cost of replacing the current lower and higher employer PRSI rates for under-25s with a 0% rate would be €752 million.

This estimate does not take into account any possible changes in employer behaviour arising from changing the rate of employer PRSI for this group.

I trust this clarifies the matter for the Deputy.