Illness benefit is a payment made to insured people who are unable to work due to illness and who satisfy certain PRSI contribution conditions.
Under the Social Protection Regulations, the rate payable on illness benefit claims depends on a person's earnings in the governing contribution year. The governing contribution year is the second last complete tax year before the year in which a claim is made. So, for claims made in 2013, the relevant tax/PRSI year is 2011. The person concerned made a claim for illness benefit on 21st October 2013. The governing contribution year in respect of their claim is thus 2011. The governing contribution year is determined by legislation therefore it is not possible to use an alternative reference year.
A person who qualifies for illness benefit at a reduced rate may claim a top-up payment of supplementary welfare allowance if their means are insufficient to meet their needs. They should contact the Department of Social Protection representative at their local health centre in order that their entitlement can be assessed.