Eric J. Byrne
Ceist:131. Deputy Eric Byrne asked the Tánaiste and Minister for Social Protection her views on correspondence (details supplied) regarding jobseeker's allowance. [39875/14]
Amharc ar fhreagraTuesday, 21 October 2014
Ceisteanna (131)
Freagraí scríofa
Self-employed persons are liable for PRSI at the Class S rate of 4% which entitles them to access Maternity Benefit, Adoptive Benefit, Guardian’s Payment and long-term benefits such as State pension (contributory) and widow's, widower's or surviving civil partner's pension (contributory). Ordinary employees who have access to the full range of social insurance benefits pay Class A PRSI at the rate of 4%. In addition, their employers make a PRSI contribution of 10.75% in respect of their employees, resulting in the payment of a combined 14.75% rate per employee under full-rate PRSI Class A. (For employees earning less than €356 per week, the rate of employer’s PRSI is 8.5%.)
The most recent Actuarial Review of the Social Insurance Fund (published in 2012) indicated that the self-employed achieve better value for money compared to the employed when the comparison includes both employer and employee contributions in respect of the employed person.
Self-employed persons, including former self–employed, may be eligible for a jobseeker’s allowance payment. Jobseeker’s allowance is a means tested social assistance scheme. For means test purposes, account is taken of the income and assets of the claimant and their spouse or partner. No account is taken of outgoings such as rent or other financial commitments in calculating means for social assistance schemes generally, including jobseeker’s allowance.
A rent supplement payment can be paid to jobseekers who are in receipt of a jobseeker’s allowance or benefit payment. This supplement is in addition to their jobseeker’s payment and entitlement to jobseeker’s allowance or benefit (and the associated weekly rates of payment) does not have regard to whether a person qualifies for the supplement or not or whether the person was renting before becoming unemployed.
If the individual in question considers that they may now have an entitlement to jobseeker’s allowance as their income has declined (and they satisfy all of the other statutory conditions), he should reapply for that payment. In this regard, it should be noted that the assessment of income from self-employment is based on gross income less expenses necessarily incurred in carrying out that self-employment.