Budget 2021 introduced an earnings threshold of €480 per month for self-employed people who are in receipt of the Pandemic Unemployment Payment. The threshold limit is based on gross income minus trading expenses and before tax and PRSI are deducted. The measure will allow a self-employed individual to take up occasional work opportunities and still retain their full Pandemic Unemployment Payment.
Where a person exceeds this threshold and is engaging in regular limited self-employment, access to the Part-Time Job Incentive has been extended to those who transition from the Pandemic Unemployment Payment. Under this scheme, a self-employed recipient of the Pandemic Unemployment, for at least 16 weeks, can engage in self-employment for up to 24 hours per week and retain a personal weekly rate of payment of €128.60. A self-employed jobseeker with a qualified adult can be paid €209.70 per week.
A self-employed person may also be eligible for support under the COVID-19 Enterprise Support Grant which provides support of up to €1,000 with business re-start costs where a person transitions from the Pandemic Unemployment Payment back into employment. Budget 2021 has provided that this support will be extended until 2021.
These measures apply to all eligible self-employed recipients including those operating as taxi drivers. I trust that this clarifies the matter for the Deputy.