99. Deputy William Aird asked the Minister for Social Protection whether he will consider introducing a reduced employer PRSI rate of 8% on the first €36,000 of earnings per employee, with a pathway to a 5% rate by 2029, to offset rising employment costs and support job retention and growth in regional Ireland. [68149/26]

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 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 consideration been given to reduce the employer PRSI rate on the first €36,000 of employee earnings. 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.

I trust this clarifies the matter.