Charlie McConalogue
Ceist:1597. Deputy Charlie McConalogue asked the Minister for Social Protection the estimated cost to the Exchequer of a proposal by an organisation (details supplied). [36703/17]
Amharc ar fhreagraWednesday, 26 July 2017
Ceisteanna (1597)
Freagraí scríofa
The farm assist scheme was introduced in 1999 to provide income support for low income farmers. It replaced the former smallholders’ unemployment assistance payment. In line with the then existing arrangements for unemployment assistance (including smallholders) and pre-retirement allowance, the income of farm assist recipients was exempt from class S PRSI for self-employed workers. Prior to 2007 recipients of farm assist, who had previously paid Class S social insurance, had the option of paying voluntary contributions to maintain their social insurance record, provided they satisfied the qualifying conditions.
Since 1 January 2007, the exemption from class S PRSI has been removed and those receiving jobseeker’s allowance and farm assist are subject to Class S PRSI as self-employed contributors on their self-employed income, provided their annual income is €5,000 or more.
It is not possible to estimate the cost to the Social Insurance Fund of disregarding periods of time when calculating pension entitlement as the impact of such a disregard is dependent on a number of factors including the age of the individual, the length of the disregard and other social insurance contributions paid by that individual.
Any proposal to introduce a disregard in the calculation entitlement to pension for farm assist recipients would have to be considered in the context of access to such disregards for all other categories of the self-employed and in the wider Budgetary context.