Dáil Éireann Debate, Wednesday - 29 July 2020
223. Deputy Jennifer Whitmore asked the Minister for Employment Affairs and Social Protection if she will address the issue of a cut to the pandemic unemployment payment for a self-employed person (details supplied) who was of the view that the 2018 returns would result in a full payment; and if she will make a statement on the matter. [19455/20]
Amharc ar fhreagraFrom the 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 self-employed people – the last year for which complete data is available is 2018 and 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 there were no earnings recorded for him in 2019 or 2020. The Revenue Commissioners has confirmed that the income of the person concerned in 2018 was €9,499 over 52 weeks. This gives him a weekly average of €182.67. The PUP rate was therefore rerated to €203 per week based on the information available for 2018.
Should the person concerned wish to request a review of his earnings, he can email PUPRerate@welfare.ie and he should attach all supporting documentation to this email.
Alternatively, he can write to PUP Rerate Requests, DEASP, Intreo Centre, Cork Road, Waterford, again making sure to include all supporting documentation.
