400. Deputy Erin McGreehan asked the Minister for Social Protection whether his Department has examined the cost and feasibility of introducing a temporary employer PRSI rebate for recognised social enterprises in respect of employees earning below €44,000 per annum; whether such a rebate could be administered through Revenue's existing payroll infrastructure; and if he will make a statement on the matter. [66776/26]

In general, the issue of targeted supports for businesses is a matter for the Minister for Enterprise, Tourism and Employment. However, the following is the position with regards to employer PRSI.

The main finding of the most latest Actuarial Review of the Social Insurance Fund was that the Fund will experience significant long term sustainability challenges. It is in this regard that the previous Government agreed to a series of annual incremental increases in all PRSI rates, including employer PRSI, up to and including 2028. A further evaluation of the position of the Fund will be held after the completion of the next Actuarial Review next year.

It is in this context that there are no proposals, nor has a feasibility assessment been initiated, to introduce an employer PRSI rebate 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.