Minister for Social Protection Joan Burton has confirmed that proposals are being considered for next month's Budget to make profits from dividends and rental income liable for PRSI.
She said between €60m and €80m could be raised from this and from other income not already subject to PRSI.
Ms Burton said she needed to address a €1.9bn deficit in the Social Insurance Fund, out of which benefits are paid to people who have made PRSI contributions. She said she was reluctant to increase PRSI rates and would prefer to reform the system to broaden the collection base.
Addressing members of the Cork Society of Chartered Accountants Ireland, Ms Burton also said she did not see why profitable companies who make workers redundant in this country and transfer their jobs abroad should qualify for a 60% redundancy rebate from the Social Insurance Fund.
She cited the redundancies at Talk Talk in Waterford and at SR Technics in Dublin as examples. Ms Burton said the Department of Social Protection's share of proposed savings in the Budget would be around €700m.