89. Deputy Michael Murphy asked the Minister for Social Protection whether he is considering advocating, as part of the pre-budget process, for targeted employer PRSI relief measures for SMEs, particularly in respect of lower-paid workers, in order to help locally owned businesses maintain employment and remain competitive in the face of rising business costs. [63668/26]

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.

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 similar or further employer PRSI relief measures for businesses 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.