82 Deputy Stephen S. Donnelly asked the Minister for Finance if, with regard to the operation of the universal social charge, the surcharge of 3% on persons who have income from self-employment that exceeds €100,000 in a year applies equally to directors of limited companies whose income exceeds €100,000 in a year and who pay Class S PRSI; and if it does not, the reason this is so. [41151/11]

Summary

82 Deputy Stephen S. Donnelly asked the Minister for Finance if, with regard to the operation of the universal social charge, the surcharge of 3% on persons who have income from self-employment that exceeds €100,000 in a year applies equally to directors of limited companies whose income exceeds €100,000 in a year and who pay Class S PRSI; and if it does not, the reason this is so. [41151/11]

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• Tax Code

  xml · EN · 11 January 2012

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