Social Welfare Consolidation Act 2005 section 38G

Section 13: additional supplemental provisions for purposes of Chapter

Section 38G established a temporary reduced rate of employer PRSI for businesses participating in the Employment Wage Subsidy Scheme during the COVID-19 pandemic.

• Employers participating in the Employment Wage Subsidy Scheme paid a reduced employer PRSI rate of 0.5% on employees' reckonable earnings.
• The reduced rate applied on a weekly basis to payments made to or for the benefit of qualifying employees.
• This temporary measure ceased on 28 February 2022, after which normal employer PRSI rates resumed.
• From 1 March 2022, standard employer PRSI provisions (section 13(2)(d)) applied once again.