Budgets over the last ten years, including the one just announced, have used the PRSI system to adjust rates, allowances and exemptions to favour PAYE workers. This approach has increasingly marginalised the self-employed.
The self-employed are risk-takers, often on low income and subject to the market environment.
They have no rights under employment legislation, are not allowed most of the benefits enjoyed by PAYE workers and have to provide for their own “defined contribution'‘ pensions...
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