The rate of the Pandemic Unemployment Payment for a self-employed person is calculated by reference to their reckonable income in either 2018 or 2019, whichever is the greater. Detail of reckonable income is provided to the Department by the Revenue Commissioners.
The Department uses 2019 and 2020 (to end September) earnings data in respect of employees as this information is readily available from the Revenue Commissioners. In contrast, 2018 and 2019 are the last two years for which complete information is available in respect of the reckonable income of self-employed persons. There are no plans to change these reference periods at this time.
I hope that this clarifies the position for the Deputy at this time.