Any person employed as a home help by a health board is subject to the normal PRSI rules and are insured at the class A rate of contribution in respect of any week in which earnings exceed the £30 threshold. PRSI at the class A rate gives cover for the full range of contributory benefits and pensions available under the social welfare system, subject to the usual statutory conditions. Persons whose earnings fall below £30 per week are insured at a reduced rate which covers occupational injuries benefits only.
Home helps working part-time and earning below £60 per week are exempt from the employee's share of PRSI while those earning in excess of that amount benefit from the £50 PRSI allowance introduced by this Government in the last budget.
Home helps are eligible to apply for unemployment benefit or unemployment assistance, as appropriate, for any days or weeks during which they are not engaged in home help duties but are otherwise available for work. The social welfare legislation already provides that, in the case of unemployment assistance and other means-tested payments, earnings from home help duties will not be taken into account for means-test purposes.