Fine Gael has announced plans for a new levy on incomes over €100,000 - to balance out the effects of scrapping USC.
The party has said it will phase in the new levy over five years, while USC is scrapped over the same period.
It is also confirmed it will raise PRSI contributions for lower-paid workers - in exchange for increased social benefits.
Leo Varadkar has said the Dole will be increased for the first three months, while dental benefits will be returned: “The other way of making work pay is to extend PRSI benefits, to those on low pay, and also to improve PRSI benefits people already get.
“So that is why we are proposing for everyone who pays PRSI to restore all those dental benefits that were taken away by the last Government.”