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Covid-19 Pandemic Unemployment Payment

Dáil Éireann Debate, Wednesday - 6 April 2022

Wednesday, 6 April 2022

Questions (143)

Richard Boyd Barrett

Question:

143. Deputy Richard Boyd Barrett asked the Minister for Social Protection further to Parliamentary Question No. 141 of 23 February 2022, if a guarantee will be given that no applicant will be adversely affected by the fact that the PRSI contributions for those in receipt of the pandemic unemployment payment in 2021 will not be regularised until the end of 2022; and if she will make a statement on the matter. [18855/22]

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Written answers

I understand that the Deputy is referring to self-employed contributors who remit their self-employment contributions based on their annual income returns filed with Revenue under self-assessment.

As outlined in my response to the Deputy on 23 March 2022, self-employed contributors have until the end of October 2022 to file their self-assessment returns for 2021. Therefore, the matter of the attribution of contributions in respect of self-employed contributors for the 2021 contribution year will be considered, taking account of the matters set out in the underpinning legislation, towards the end of this year.

This timeframe is appropriate as self-employment contribution data relating to the 2021 contribution year in respect of all self-employed contributors, whether they were entitled to and in receipt of the pandemic unemployment payment or not, will only be available after the October 2022 deadline for making self-assessment returns to Revenue.

The Deputy may be aware that the governing contribution year for access to social insurance benefits in 2022, is 2020. Accordingly, benefit applications received during 2022 will reference contributions paid or attributed in respect of 2020.

As I advised the Deputy in my response of 23 March, contributions in respect of the 2020 contribution year have already been attributed to both employed and self-employed contributors. Therefore, self-employed contributors who have until October 2022 to file their self-assessment returns in respect of the 2021 contribution year will not be adversely affected.

I trust that this clarifies the matter for the Deputy.

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