Dáil Éireann Debate, Thursday - 1 July 2021
286. Deputy Michael Healy-Rae asked the Minister for Social Protection if she will address a matter (details supplied) regarding the pandemic unemployment payment; and if she will make a statement on the matter. [35500/21]
Amharc ar fhreagraThe Social Welfare (Covid-19) (Amendment) Act 2020 provides for the attribution of social insurance contributions to insured persons who were beneficiaries of certain Covid-19 income support payments including the pandemic unemployment payment.
This provision ensures that employees entitled to and in receipt of the pandemic unemployment payment will have social insurance contributions attributed to them at the same value as they were paying while employed immediately before going on to the payment. The measure means that people who lost their jobs arising from the Covid-19 pandemic will not be disadvantaged in accessing social insurance benefits in the future. Following receipt of the necessary employment data from Revenue earlier this year, the Department has attributed social insurance contributions to the social insurance records of former employed contributors who were entitled to and in receipt of the pandemic unemployment payment in 2020. Attributing contributions in respect of 2021 will be considered when the relevant employment data relating to that year is available from Revenue in early 2022.
A self-employed worker whose income is €5,000 or more in a contribution year, is liable to pay a social insurance contribution at the class S rate of 4% on such income, subject to a minimum annual payment of €500. Where the social insurance liability is paid in full in respect of a contribution year, a full annual complement of 52 contributions is awarded.
The above mentioned Act also makes provision for the Minister for Social Protection, with the consent of the Minister for Public Expenditure and Reform, to make regulations, having considered certain matters set out in the Act including the potential impact of Covid-19 on the entitlements of employed and self-employed contributors and the manner in which social insurance contributions are paid by employed and self-employed contributors, to apply the attribution of contributions measure to persons specified in those regulations.
Once data on the social insurance returns made by self-employed workers in respect of 2020 are available later this year or early in 2022, I and my colleague, the Minister for Public Expenditure and Reform, will be in a position to consider the factors set out in the Act and decide if regulations are necessary to protect the social insurance entitlements of certain self-employed workers who were in receipt of the pandemic unemployment payment and who were not in a position to discharge their social insurance liability for 2020.
I trust that this clarifies the position for the Deputy at this time.
