The Social Welfare (Covid-19) (Amendment) Act 2020, provides, amongst other provisions, for the attribution of social insurance contributions to insured persons who were beneficiaries of certain Covid-19 income support payments. These payments include the pandemic unemployment payment and the temporary wage subsidy scheme.
The attribution of contributions measure will ensure that the social insurance records of the employees or former employees involved will have, for the period they were beneficiaries of these payments, social insurance contributions attributed to them at the same value as they were paying while employed immediately before going on the payments concerned.
The measure means that people who lost their jobs or were supported to remain in employment arising from the Covid-19 pandemic will not be disadvantaged in accessing social insurance benefits in the future including the State Pension (Contributory).
I trust that this clarifies the matter for the Deputy.