Technological developments allow my Department to access recent earnings and social insurance records for individuals through the PAYE Modernisation system and this allows for the development of a more responsive income support using real-time information.
Entitlement to the recently introduced Jobseeker’s Pay-Related Benefit, available for employees who become fully unemployed, is based on recent PRSI contributions and earnings within the previous 12 month period. The Department uses real-time information from Revenue on a person’s previous earnings to calculate payment rates.
The Department does not have access to real-time information on self-employed incomes as self-employed people have until November of the following year to file income returns for any given year. Entitlement to Jobseeker's Benefit (Self-Employed) is based on PRSI contributions and earnings in the Governing Contribution Year. The Governing Contribution Year is the second-last complete tax year before the year in which a claim is made. This method is used to determine eligibility for a range of social insurance benefits.
I recently introduced a legislative provision to cover circumstances where a person a person sets up a business and it closes within two years. Even though the person may not have any self-employment contribution conditions in the Governing Contribution Year, they may qualify for Jobseeker’s Benefit (Self-Employed) if they have employment contributions paid at Class A or H in the relevant Governing Contribution Year.
An unemployed person who does not meet the contribution requirements for a benefit scheme may be eligible for the means-tested Jobseeker's Allowance scheme. Jobseeker’s Allowance is also available where a self-employed person is operating their business at reduced levels such that their income has declined.
