Dáil Éireann Debate, Tuesday - 28 July 2020
626. Deputy Aodhán Ó Ríordáin asked the Minister for Employment Affairs and Social Protection the reason a person (details supplied) is on the lower rate of pandemic unemployment payment in view of the fact that their income exceeds the €200 threshold; her views on the policy issues raised by the circumstances of the case; and if she will make a statement on the matter. [18932/20]
Amharc ar fhreagraFrom 29th June the rate of the Pandemic Unemployment Payment (PUP) which a person will receive will depend on their gross weekly employment earnings as follows;
- For those whose prior gross earnings were €200 per week or higher (about 75% of recipients), the PUP payment rate will remain at €350 per week;
- For those whose prior gross earnings were up to €199.99 per week (about 25% of recipients), the PUP payment rate will be €203 per week.
- A person who was in receipt of Jobseeker’s Allowance or Jobseeker’s Benefit as a part-time or casual worker immediately prior to receipt of the PUP will remain on the rate of €350 irrespective of their previous earnings.
The rate of the PUP is based on prior earnings notified to Revenue. It is important to note that my Department will only accept earnings which have been notified to Revenue and subject to PRSI.
For employees – the reference periods are 2019 (full year) and 2020 (January/February).
Where an employee record was found in 2019 or 2020, assessment was based on the information available. A person received the benefit of which ever rate was the more favourable.
Where no employee record was available, my Department looked at the person’s 2018 PRSI record for self-employment PRSI contributions. The assessment of average weekly earnings is based on the Class S PRSI record only.
For the self-employed, the last year for which complete data is available is 2018. This is the year which was used. While there are a limited number of Class S PRSI returns on record for 2019, these relate to returns under the PAYE system; in a significant number of cases, these returns require further examination, or the data could distort the examination of individual employee returns for that year.
Where no earnings data was available, either as an employee or a self-employed person, the rate of the PUP was reduced to €203 per week.
Under PUP rerating rules, employee records are checked for 2019 first, and then the first nine weeks of 2020, and the more favourable average weekly outcome is given. 2018 is only reviewed for self-employed records if no details are found in both 2019 and 2020.
In the case of the person concerned the Revenue Commissioners has advised that there were no earnings registered in 2019 or 2020. While he has employee earnings in 2018, under the PUP rerating rules, these are not considered for assessment. Therefore, the person concerned has been correctly rated to €203 per week.
I trust this clarifies the matter.
