Operational Guidelines: Jobseeker's Benefit for the Self-Employed

BREXIT impacts

Ireland / United Kingdom Social Security arrangements from 1 January 2021

The European Union and the United Kingdom agreed a Trade & Cooperation Agreement which contains a Protocol on Social Security to take effect from 1 January 2021. The Protocol provides for a wide range of social security issues into the future. On the 31 December 2020, the Convention on Social Security agreed between Ireland and the United Kingdom was commenced. Together these Agreements ensure, that all existing social security arrangements for Irish & UK citizens are maintained into the future. Ireland as an EU Member State, will extend on a unilateral basis the advantages of the Convention to Union citizens, as required.

For Brexit-related information see:

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For information on social welfare entitlements see:

• Brexit Information
• FAQs on DFA about Brexit

a) Description of Scheme

Jobseeker’s Benefit (Self-Employed) (JBSE) is an insurance contribution-based income support scheme, for self-employed persons who are no longer engaged in self-employment. This scheme offers income support to those who were formerly self-employed and paid a Class S PRSI self-employment contribution.

This guideline sets out the conditions a person must meet in order to qualify for JBSE along with the scheme operational and administrative procedures.

Self-employed persons who do not have enough contributions will continue to be able to apply for Jobseeker’s Allowance.

General Information on Class S Self-Employment Contributions:

PRSI is collected from self-employed individuals on this department’s behalf by the Revenue Commissioners and its origin comes from two distinct channels; from the self-assessment system (mainly Sole Traders) and from the PAYE system (mainly Company Directors).

In the simplest scenario, self-employed individuals become compulsorily liable to Class S PRSI if they declare reckonable income or reckonable emoluments that equal or exceed a prescribed annual liability threshold, which currently stands at € 5,000.

Reckonable income is effectively the net profit declared by self-assessed individuals, as distinct from reckonable emoluments, which represent the salary that a Company Director might take from their company.

Individuals can be both Company Directors and Sole Traders at the same time, arising from the pursuit of different self-employed interests, and in a similar manner as a regular Employee might also pursue concurrent self-employment. With that in mind, it is not unusual to see Class S recorded from more than one source, nor is it unusual to see an Employee pay Class S in addition to their Class A contributions.

For example, the application of PRSI towards self-employment differs markedly from the traditional employment, insofar as the nature of self-employed activity might not provide a steady income stream like a normal employment would, yet the self-employed individual might be working throughout the year. So, in recognition of that difference, if a self-employed individual is liable to a compulsory PRSI payment, they are awarded the full annual complement of 52 Class S contributions. But in circumstances where they are not liable to Class S for example, if they declare annual self-employed incomes of less than the € 5,000 threshold figure they simply don’t pay PRSI and no Class S contribution is recorded.

Sole Traders

Sole traders make annual returns of income to Revenue under self-assessment and their PRSI contributions are recorded under either Classes S8 or S9.

It should be noted that while the operation of a Trade / Profession is most strongly associated with Class S PRSI, individuals can also become liable to Class S if they hold incomes from rents, investments, shares and deposit interests.

As already referred to, a compulsory Class S liability will only arise under self-assessment if the annual reckonable income exceeds the prescribed annual threshold of € 5,000. However, in circumstances where self-assessed individuals make significant business investments for example, buildings, machines, and so on, they may be permitted to avail of specific Income Tax and PRSI relief under capital allowance provisions.

In such cases and after the application of capital allowances, the reckonable income associated with a PRSI charge might be recorded as less than € 5,000, or perhaps even as NIL income. However, it is important to note that the minimum annual Class S charge remains due.

The department’s recording systems take account of the above factors and where Classes S8 and S9 are seen, they will always be displayed with the full annual complement of 52 contributions, and they do not require any verification.

Company Directors

Company Directors use the PAYE system to submit PRSI under Classes S0 and S1, S2 and S3. These contribution types can also apply to other much smaller groups of self-employed individuals that are dealt with under PAYE, and to holders of Approved Retirement Fund investment incomes.

Unlike the annual return used by sole traders, Company Directors submit their Class S PRSI payments on a weekly basis, similar to how they might return their employee’s contributions. A director’s reckonable emoluments can vary from week to week, while in some cases a director may not draw an income from their company for a period of time.

Given that there can be such variability around PRSI remitted during the contribution year, the PRSI payments submitted by Company Directors require verification, as do all other Class S categories dealt with under PAYE.

b) Legislation

The main provisions relating to Jobseeker's Benefit (Self-Employed) and Jobseeker’s Benefit, respectively, are contained in Chapter 12A and Chapter 12 of Part II of the Social Welfare (Consolidation) Act, 2005, as amended, and Chapter 5 of Part 2 of the Social Welfare (Consolidated Claims, Payments and Control) Regulations, 2007, S.I. No. 142/2007, as amended.

c) Administration

Jobseeker’s Benefit (Self-Employed) is administered through the department's network of Intreo Centres and Social Welfare Branch Offices throughout the country. Applications may be made in person or by post to the nearest Intreo Centre or Social Welfare Branch Office

All guidelines for staff on the operation of Jobseeker’s Benefit (Self-Employed) are issued by the National Processing Team Schemes Policy, Gandon House, Amiens Street, Dublin 1.

a) Claims

A person makes a claim for Jobseeker’s Benefit (Self-Employed) by completing the UP1 JBSE Application Form. Applications can be made at or posted to the relevant local Intreo Centre or Social Welfare Branch Offices. The form must be signed by the person in verification of the contents or, if unable to sign, their mark must be made and witnessed.

A person must provide the following information when completing the UP1 JBSE Application Form:

• their own personal details and those in respect of their spouse/civil partner/cohabitant, if applicable
• declaration of ceased self-employment activity
• details of availability/work efforts
• child dependent details, if applicable

b) Repeat Claims

A person who is self-employed and becomes unemployed may make a repeat claim for JBSE when that self-employment ends. Where a person reapplies for JBSE within 26 weeks of the previous JBSE claim, they will be entitled to receive the same rate of JBSE previously in payment, subject to satisfying the conditions for receipt of the payment and subject to any change in their circumstances and any budgetary changes.

c) Late Claims

A claim may be back-dated for a maximum of 6 months where the person can prove to the satisfaction of the Deciding Officer or Appeals Officer that the qualifying conditions were satisfied throughout the period and that there was good cause for delay in making the claim.

Circumstances which may constitute 'good cause' for a delay in making a claim are not defined in legislation and Deciding Officers must decide each individual case on its own merits, taking into account all the facts presented.

In all cases, without exception, the maximum period that a claim may be backdated is 6 months

See also separate guidelines Claims and Late Claims.

d) Documentation required when making a claim

i) Public Services Card (PSC) Legislative Requirements for identity authentication

A person who fails or refuses to engage with the authentication of their identity for example, attend appointments, supply the relevant documents and so on, may be disqualified from receipt of payment, Section 241 (1) for new and repeat claims and Section 247C(2) for existing claims of the Social Welfare Consolidation Act 2005, as amended.

ii) Proof of address

Where a person makes a claim, the address given by the customer is checked with that held on the department's Central Records system. If the address supplied by the claimant is the same as the address already recorded on the Department's Central Records system, then the address may be accepted without further verification.

It is necessary to seek verification of a customer’s address in the following circumstances:

• if the address provided by the claimant differs from the address recorded on the Department's Central Records system
• if the claimant advises us of a change of address
• if there are grounds for believing that a claimant is no longer living at the stated address
• if a claimant has used a bogus address in the past

Change of address

When a person notifies the Intreo Centre or Social Welfare Branch Office of a change of address, they must provide proof of the new address.

The onus is on the customer to prove entitlement to Jobseeker’s Benefit (Self-Employed) and to produce any evidence reasonably required. Where JBSE is already in payment, the person is obliged to produce any supplementary information required, for example, to prove continuing entitlement, and to notify any change of circumstances for example, spouse/civil partner/cohabitant becoming employed.

Where there is doubt about the customer’s address, the claim is not awarded for payment until the address is verified.

e) Investigation of Claims

Investigations may be carried out on JBSE claims as part of the normal control and review process.

f) Rates structure

Under 65 Years of Age and between 66 and 70 years of age

The below also applies to those between 66 and 70 years of age.

Jobseeker’s Benefit (Self-Employed) rates of payment are made up of a personal rate and increases for a Qualified Adult and Child Support Payment for all qualified children.

Personal Rate: The rate payable depends on the person's average income in the Governing Contribution Year (GCY). Where the average weekly income in that year is €300.00 per week or more the full personal rate of Jobseeker’s Benefit (Self-Employed) is payable. Where the average weekly income is less than €300.00, the rate of JBSE payable is determined by reference to the appropriate income band.

Between 65 and 66 years of age

The maximum rate of payment of JBSE is payable to all customers aged between 65 and 66 years. Graduated rates do not apply. Similarly, if they are entitled to an increase for a qualified adult, the maximum Increase for a Qualified Adult applies. Tapered IQA rates continue to apply where the qualified adult has income from employment, self-employment, capital, investments, and so on.

However, if a person does take up some employment between 65 and 66 years of age, they are paid for the days of unemployment using the maximum rate of Jobseeker’s Benefit (Self-Employed).

Rates of payment are set out in the information booklet SW19.

g) Cumulative Total & Duration of Payment

Cumulative Total (CT)

The record of the number of days used in a Jobseeker’s Benefit (Self-Employed) claim is called the cumulative total (CT).

Any week where the person is entitled to payment of JBSE, that week shall be treated as a week of unemployment. A day of self-employed activity in any week means the person shall have no entitlement to a JBSE payment for that week and no payment issues for that week.

For fully unemployed people the cumulative total of days increases by 6 in respect of each week of unemployment. For people working in part-time or casual employment, the CT increases by the number of effective days of unemployment in each week. The CT will continue until the 234 days, 9 months, or 156 days, 6 months is reached, provided all scheme conditions remain satisfied.

Duration

Jobseeker’s Benefit (Self-Employed) may last for up to 234 days, 9 months or 156 days, 6 months, of unemployment, depending on the total number of self-employment contributions paid since the person first commenced self-employment.

If a person has 260 PRSI self-employment contributions paid at Class S, the claim lasts for a total of 234 days of unemployment.

If a person has less than 260 PRSI self-employment contributions paid at Class S the claim lasts for a total of 156 days of unemployment.

Self-employment contributions and insurable employment contributions cannot be combined to increase the Total Contribution Paid (TCP), to establish a longer duration of entitlement to Jobseeker’s Benefit (Self-Employed).

When the maximum number of entitlement days are reached, commonly called ‘Benefit Exhausted/Ben-Ex’, the person must re-qualify before JBSE can be paid again.

Over 18 and under 65 and between 66 and 70 years of age

Persons aged between 18 and 65 years, or between 66 and 70 years, qualify for a maximum of 234 days where 260 PRSI self –employment contributions at Class S are paid, or 156 days where less than 260 PRSI self-employment contributions at Class S are paid since entry into insurance after which the person's entitlement expires.

Between 65 and 66 Years of Age

If a person is aged between 65 and 66 years of age and their entitlement to benefit has exhausted, they may receive a JBSE payment beyond 234 days, 9 months, or 156 days, 6 months, whichever is applicable up to the date on which they reach pensionable age, currently 66 years, provided they have not less than 156 PRSI self-employment or PRSI employment contributions since entering employment and they satisfy the second contribution condition.

Where the period of unemployment is continuous and is within 2 years of the previous JBSE claim, Section 68H (6) of the Social Welfare Consolidation Act 2005, as amended, the same GCY applies, Section 68H (6). If the period of unemployment is broken, then a new GCY applies.

Where a person is entitled to claim Jobseeker’s Benefit (Self-Employed) but decides not to take up the scheme in order to avoid the "Ben-Ex" rules, that person may be treated for CT purposes as if they had been paid.

The onus is on the person in such a situation to show that the failure to claim was for reasons other than to avoid the requalifying condition for JBSE.

h) Requalification for Jobseekers Benefit (Self-Employed)

A person may requalify for JBSE if:

Their full JBSE entitlement has expired

AND

They have 52 PRSI self-employment contributions paid at Class S since the last week for which their entitlement to JBSE finished

AND

They satisfy the second contribution condition; 52 Class S paid in the GCY on the date of a new JBSE claim and they satisfy all other statutory scheme conditions

AND

At least 12 months has elapsed since they last claimed JBSE

i) Increase for a Qualified Adult (IQA)

Definition of Spouse/Civil Partner/Cohabitant

i) Married couples – the term ‘spouse’ refers to each person of a married couple

ii) Civil partners - A ‘civil partner’ is defined as “each person of a couple who are civil partners within the meaning of section 3 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010”. The term ‘civil partner’ only applies to a person who has registered their civil partnership.

iii) ‘Cohabitants’ refers to couples who are living together (both the same or opposite sex). The term ‘cohabitant’ is defined in the Social Welfare code in accordance with Section 172 (1) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010, which states that “... a cohabitant is one of two adults (whether of the same or the opposite sex) who live together as a couple in an intimate and committed relationship and who are not related to each other within the prohibited degrees of relationship or married to each other or civil partners of each other”.

Payment of IQA in respect of spouse/civil partner/cohabitant resident in another EU State

People in receipt of JBSE may qualify for an increase for a Qualified Adult where the qualified adult is resident in another EU member State. The IQA is determined in the same way as if resident in this State. EU form U005 should issue to the relevant State to request information in respect of the spouse/civil partner/cohabitant.

Payment of IQA in respect of a spouse/civil partner who is a Non-EEA National

Entitlement to payment of an increase for a qualified adult (IQA) in respect of a Non-EEA spouse/civil partner of an Irish or other EEA National should be determined in the same way as if the spouse/civil partner was an EEA national.

Rental Disregard for IQAs

A statutory rental disregard of up to €269.23 per week (€14,000 per year) applies where an increase for a qualified adult is paid, in respect of rental income from renting out a room(s) in your home to someone who is not an employee or an immediate family member. See Increase for a Qualified Adult Guidelines for more details.

j) Child Support Payment

Those in receipt of JBSE may qualify for an increase for each qualified child under 18 years who normally resides with them or in respect of each qualified child aged between 18 and 22 years old in full-time education.

Half rate payment of Child Support Payment (previously known as Increase for a Qualified Child) shall be payable where the spouse, civil partner or cohabitant is not a qualified adult on the claim.

k) Payment of SWA pending determination of entitlement

A person whose means are insufficient to meet their needs, or the needs of dependants, may apply for payment under the Supplementary Welfare Allowance (SWA) scheme. Substitute or interim payments are not paid automatically. Such payments are only awarded where a person has no means to meet their immediate needs, pending payment from another source, for example, where they are awaiting a decision on an application for a JBSE payment. Any interim payment, which is awarded pending a decision on an application for JBSE is fully recoverable from the arrears of JBSE where the JBSE is awarded.

Qualifying conditions in summary

The qualifying conditions for Jobseeker’s Benefit (Self-Employed) apply to those between 66 and 70 years of age where they have not drawn down their State Pension (Contributory)to remain in employment.

To qualify for Jobseeker’s Benefit (Self-Employed) a person must:

• no longer be engaged in self-employment, that is, have completely ceased trading as a self-employed person. A self-employed person who is between work contracts is still considered to be engaged in self-employment.
• prove unemployment in the prescribed manner
• satisfy the contribution conditions
• be capable of work
• be genuinely seeking work
• be available for full-time work
• be under pension age

Qualifying conditions in detail

a) Unemployed

Jobseeker’s Benefit (Self-Employed) may be paid in respect of any week of unemployment which forms part of a period of interruption of employment (PIE) if all conditions are satisfied. This means that a person must be fully unemployed as a self-employed person.

Unearned Income from Rental Income, Investment and so on, is considered to be insurable self-employment. A person in receipt of Unearned Income will not be entitled to JBSE unless it can be considered subsidiary employment, see point below.

b) Week of Unemployment

A week is not treated as a week of unemployment unless in that week a person is capable of work, available for full-time work and genuinely seeking work.

A person is not regarded as unemployed for any week in which they are engaged in self-employment, are working under a contract of employment, written or otherwise, or are in receipt of wages.

For example, a person cannot remain in self-employment and qualify for the scheme. Their self-employment activity must have completely ceased, e.g. no part-time self-employment. If a person works in any week in a self-employed capacity, they are not entitled to payment for that week. If they are already in payment, they must sign off for any weeks worked in self-employment.

A person can qualify for payment where their self-employment activity completely ceases, and they work in insurable employment for a maximum of 3 days in any week, 4 in 7 rule applies, that is, they must be unemployed for 4 days in any consecutive period of 7 days. There will be a 20% or 1/5th reduction in payment for each day worked. The CT will continue to run until the JBSE claim entitlement exhausts.

Approved Retirement Funds

Self-employed contributors who have lost their usual self-employed occupation and who are in receipt of an Approved Retirement Fund (ARF), as defined by section 784A of the Taxes Consolidation Act 1997, may be eligible for JBSE in certain circumstances.

SI 540 of 2022, provides that any week where a self-employed contributor is in receipt of income solely from an ARF it is considered a week of unemployment and the person may be considered eligible for JBSE where:

• the person has sustained the loss of self-employment in their usual occupation. A person’s usual occupation is one where the type of work a person ordinarily performs for most of the time is by virtue of experience and/or training and is within a particular field of work.
• and the loss of the usual self-employment occurred since the beginning of the second last complete calendar year before the year in which the application is made. For example, in order to qualify for a claim made in 2025 the applicant’s usual self-employed business must have closed on or after 01 January 2023. If the usual business closed before this date, JBSE is not payable.

The effect of this provision is to provide that if in any week a person has income solely from an ARF, and paying S cons, it will be treated as a week of unemployment and so they won’t be considered to be engaged in self-employment for the purpose of the JBSE conditions as long as they were also in a self-employed occupation and lost that employment no earlier than the beginning of the second last complete calendar year before the year in which the application is made.

This applies only to persons who are self-employed contributors solely in respect of an ARF. Self-employed contributors in receipt of unearned income from other sources, such as rental income, are ineligible for JBSE if they are liable for a self-employment contribution – other than in the case where subsidiary employment may be determined.

c) Weeks not to be treated as weeks of unemployment

A week shall not be treated as a week of unemployment if it is a week in which a person fails to prove that they are not engaged in self-employment unless such an occupation is considered to be subsidiary employment or employment as a retained firefighter. Employment as a retained firefighter is always subsidiary employment in accordance with legislation Article 44(1) of SI 142 of 2007 as amended.

Days not to be treated as days of unemployment

A day is not normally treated as a day of unemployment if the person is engaged in any occupation from which they derive any remuneration or profit, unless the employment:

• could ordinarily have been followed by them in addition to their usual employment and outside the ordinary working hours of that employment, and
• both employments were carried out concurrently for a period of approximately 6 months immediately prior to the date of claim, and
• not less than 117 employment contributions paid at Class A and H in respect of the person in the 3 years immediately preceding the date of claim or in the last 3 complete contribution years immediately preceding the date of claim. Class S self-employment contributions are not considered for the subsidiary contribution test

or

• the total remuneration or profit from any week of such occupation does not exceed €144, or where the remuneration or profit is in respect of a period longer than a week, such remuneration or profit does not on the weekly average, exceed that amount.

It is possible for a person to be engaged in subsidiary employment, insurable employment or self-employment, and still satisfy the ‘day of unemployment’ condition. A self-employed person whose self-employment has finished may have their insurable employment treated as subsidiary, using either the contribution or earnings tests, and provided that the insurable employment was genuinely subsidiary.

Where a person has multiple self-employments, one of which has ended, and they only have Class S contributions in the last 3 complete contribution years, they may rely on the subsidiary condition using the earnings test only where it was a genuine case of subsidiary employment.

In general, it would be deemed appropriate to consider an occupation/employment as subsidiary where the above conditions are satisfied and where both employments were carried out concurrently for a period of approximately 6 months immediately prior to the date of claim.

Person has 117 Contributions paid from employment

Where an employment is deemed to be subsidiary and the person has more than 117 contributions paid from employment in the 3 years immediately preceding the date of their claim, or in the last 3 complete contribution years immediately preceding the date of claim, there is no earnings limit applicable to the income earned from their subsidiary employment. These earnings will not affect their Jobseeker’s Benefit (Self-Employed) payment. This means that they will receive their full Jobseeker’s Benefit (Self-Employed) payment in addition to their earnings from subsidiary employment.

Note: The 117 contributions on the subsidiary employment test must be employment contributions paid at Class A or H. Self-employment contributions are not reckonable and should not be considered under the 117 contribution rule. If a person qualifies on the contribution condition, the income limit of €144 per week does not apply.

Person does not have 117 Contributions paid

Person does not have 117 Contributions paid in the 3 years immediately preceding the date of claim, or in the last 3 complete Contribution years immediately preceding the date of claim.

For JBSE customers that do not have the 117 contributions paid from insurable employment only in the preceding 3 years or in the last 3 complete contribution years immediately preceding the date of claim, the weekly limit of €144 applies. Where the remuneration or profit is in respect of a period longer than a week, such remuneration or profit should not exceed the weekly average of €144. Where a person has multiple self-employments, one of which has ended, and they only have Class S contributions in the last 3 complete contribution years, they may rely on the subsidiary condition using the earnings test only where it was a genuine case of subsidiary employment.

Note: Gross earnings apply to insurable employment as an employee.

Gross income less expenses apply to self-employed persons.

Where a person exceeds the weekly average of €144, they may be entitled to continue to receive Jobseeker’s Benefit (Self-Employed) if they are engaged in insurable employment for the days of unemployment but should be transferred to the Part-Time Jobseeker’s Section.

Only insurable employment with another employer is considered as part-time work for JBSE claims. Part-time self-employment cannot be considered for this as a person is required to have fully ceased self-employment in order to qualify for JBSE.

Reviews on subsidiary self-employed claims may be carried out on a weekly basis or a representative period considered to be appropriate by the Deciding Officer, to establish the weekly average remuneration or profit, for example over the 52 weeks preceding the claim.

e) Nightshift Work and days of unemployment

Where a person is employed to work continuously from a time on any day until a time on the next following day, a person will be regarded as being employed for the purposes of JBSE:

• Where the first day of insurable employment is longer than the second day, in that case, the first day shall not be treated as a day of unemployment and
• Only on the second day in any other circumstances and in that case that second day shall not be treated as a day of unemployment.

Under 66 Years of Age

A person may receive JBSE up to the day before their 66th birthday, current pension age. Persons approaching pension age should be advised to apply for State Pension (Contributory/Non-Contributory), 3 months in advance of the relevant age limit.

A person between 66 and 70 years of age may be entitled to receive Jobseeker’s Benefit (Self-Employed) where they have not drawn down their State Pension (Contributory).

Capable of Work

For a week to be regarded as a week of unemployment, the person claiming JBSE must be capable of work on each day of that week. A person is considered to be capable of work if there is no evidence to the contrary, for example, unless they state otherwise.

Pregnancy is not an illness and in the absence of any complications of pregnancy or other illness, a pregnant woman, who may not be entitled to Maternity Benefit, satisfies the condition of being capable of work for the purposes of Jobseeker's Benefit (Self-Employed) throughout her pregnancy and in the period following the birth. She will also satisfy the availability condition unless there are other factors which could call her general availability for work into question. She must, however, continue to look for work throughout her pregnancy and in the period after the birth of her child in order to satisfy the condition of genuinely seeking work. On an administrative basis a woman will not normally be requested to prove that she is genuinely seeking work in the 4 weeks immediately before the expected date of birth of her child or in the 8 week period following the birth. She will not be required to attend at the Intreo Centre or Social Welfare Branch Office for signing purposes during this period, provided she informs the office of her pregnancy.

Available for Full-Time Work

A person must be available for work in order to qualify for and continue to receive Jobseeker's Benefit (Self-Employed), that is, be available for work in respect of each day during the week for which a person declares that they are unemployed. There must be no legal restriction on the person taking up employment (for example, visa restrictions on taking up employment in the case of non-EU/EEA nationals). The onus is on the person to show that this condition is satisfied on an on-going basis.

A person is regarded as being available for employment if they are prepared to accept at once any offers of suitable full-time employment. While a person should be free to take up employment at once, they may, in some circumstances, require a day or two to make any necessary domestic arrangements.

It should generally be accepted that a person is available for employment, if

• they state that they are available for work,
• they do all that is asked to show compliance with the availability condition,
• there is no evidence to suggest the contrary

a) Suitable Full-time Employment

The person must be available for suitable full-time employment. In determining what constitutes "full-time" employment regard should be had to the normal working week, or normal working pattern, in the employment for which the person is holding themselves available. In deciding whether the person is available for suitable full -time employment, the Deciding Officer should consider:

• the person's skills, qualifications and experience,
• the length of time that the person has been unemployed; and
• the availability of job vacancies in the locality.

If there is any doubt about the person's availability, the Deciding Officer should seek further information from the person such as:

• the type of work which they are seeking and the reason(s) for any restrictions placed on the type of work they are prepared to do or able to accept,
• whether there are domestic or other commitments which limit their ability to accept a suitable job offer.

b) Unreasonable Restrictions

A person may be regarded as not being available for work if they impose unreasonable restrictions on:

• the nature of the employment,
• the hours of work,
• the rate of pay,
• the duration of the employment,
• the location of the employment,
• any other conditions of employment which they are prepared to accept.

In any case where a Deciding Officer is of the opinion that the person has placed unreasonable restrictions on any of the above, they should be interviewed and given the opportunity to respond. In some cases, a person may demonstrate that the restrictions are not unreasonable and that they have a reasonable prospect of getting full-time employment despite such restrictions.

As a person must be available to accept offers of employment, a refusal of an offer of suitable employment, training or placement may indicate that they are not satisfying this condition. The reasons for such refusal should be investigated.

• Retained fire fighters

Retained fire fighters are required, under contract of employment, to reside within 1.5 miles of the fire station and to commit to turning out to the fire station within 5 minutes. Such employment should not, in itself, be regarded as representing an unreasonable restriction on availability. However, retained fire fighters must be available for additional part-time employment within the 1.5 mile area AND/OR for suitable alternative full-time employment beyond it.

In summary, while employment as a retained fire fighter is not sufficient grounds for a disallowance on availability, this does not mean that persons so employed are exempt from availability criteria.

In terms of genuinely seeking work, the retained fire fighter should similarly be seeking employment additional to their employment as a retained fire fighter within the 1.5 mile area AND/OR should be seeking alternative full-time employment both within and beyond this area. In particular, a retained fire fighter should be required to provide substantial evidence that they are applying for and genuinely prepared to accept full-time employment that would preclude employment as a retained fire fighter.

c) Special Provisions Regarding Availability

There are legislative provisions specifying the circumstances in which a person may be deemed to be, or is exempt from the requirement to be, available for work.

d) Courses of education, training or development

A person shall be deemed to be available for work while participating in a course of education, training or development approved by the Minister provided that

• they are at least 21 years of age
• they have been in receipt of JBSE for at least 6 months (156 days)
• they have given prior notice of their intention to participate in the course.

The course chosen must enhance the person's employment prospects. Courses must be approved by the department's Case Officers.

Once a person has been accepted on a course, they must notify the department by completing the application form (BTEA 1), which is available from local Intreo Centres or Social Welfare Branch Offices and the department's website. The completed form should be returned to the relevant Intreo Centre or Social Welfare Branch Office for verification of the conditions regarding age and duration on the Live Register. The form should then be forwarded by the Intreo Centre or Branch Office to a Case Officer for approval of the course. In determining whether participation in a course is likely to enhance the person's employment prospects, the Case Officer should have regard to the individual circumstances of the person concerned.

A broad range of courses may be approved - from personal development or basic education through to general training or the acquisition of specific job skills.

Full-time day third level courses of education, which are not:

• approved by the Department of Education and Skills for Higher education purposes, nor
• approved for European Structural Fund purposes, nor
• recognised by the National Council for Educational Awards

may not be approved for the purposes of this provision.

e) Part-Time Education Option

Persons who wish to pursue part-time courses must demonstrate that their participation does not restrict reasonable availability for work.

Where a JBSE recipient is attending a part-time course under the Back to Education - Part-Time Option on the understanding that the course will help to enhance their employment prospects, they should be encouraged to complete this course. It should be noted, however, that attendance on a part-time course under the Back to Education - Part-Time Option is allowed on the clear understanding that availability for/genuinely seeking work opportunities must take precedence over course attendance, should a conflict arise.

f) People on course of education/training, part-time or full-time

JBSE is not payable where a person is in receipt of an allowance in respect of a course of education, training or development (including a course run by SOLAS/Education & Training Boards). They do not continue to satisfy the conditions for receipt of a Jobseeker’s payment on the grounds that they are not considered to be available for full-time work.

Where the person is not in receipt of an allowance, the claim should be examined to determine if they qualify for continued payment of JBSE under the Educational, Training & Development (E, T&D) option or the Part-Time Education Option (PTEO).

g) Spouse/Civil Partner/Cohabitant on SOLAS/Education and Training Boards Course

Where the spouse/civil partner/cohabitant of a JBSE customer is in receipt of an allowance in respect of a full-time SOLAS/Education & Training Boards course, they are not considered to be a qualified adult dependant. SOLAS/Education & Training Boards are responsible for paying the spouse/civil partner/cohabitant and Child Support Payment for qualified children if applicable.

h) Spouse/Civil Partner/Cohabitant on other Training/Educational Courses

Where a spouse/civil partner/cohabitant is participating in a full-time or part-time course which is not administered by SOLAS/Education & Training Boards, the full increase for a qualified adult (IQA) is payable where the spouse/civil partner/cohabitant's total gross weekly income does not exceed €100.00 per week. A tapered rate is payable where the weekly earnings are between €100.00 and €310.00, no qualified adult allowance is payable if the earnings exceed €310.00 per week.

i) Voluntary Work Option

A jobseeker who engages in voluntary work within the State may continue to be entitled to a Jobseeker’s payment provided that, in engaging in voluntary work, they continue to satisfy the statutory conditions of being available for and genuinely seeking work.

Examples of volunteering roles in which jobseekers may engage include:

• helping the sick, elderly or persons with a disability
• assisting youth clubs, church groups, sports groups, cultural organisations, local resident associations

The groups involved may be nationally organised groups or local voluntary or community groups.

Aims of the Voluntary Work Option

The aim of the Voluntary Work Option is twofold, namely – to encourage voluntary organisations to involve jobseekers to the greatest extent possible in their existing activities by creating new opportunities for voluntary work and to inform jobseekers of their freedom to involve themselves in voluntary work and to encourage them to do so.

Applying for the Voluntary Work Option

The jobseeker or the voluntary organisation/group involved should request an application form, VW 1 from the local Intreo Centre or Social Welfare Branch Office. The completed application form should be sent to the local Intreo Centre or Social Welfare Branch Office and a Deciding Officer will determine whether the customer may take up the work in question without affecting entitlement to a Jobseeker’s payment.

Decisions in relation to Voluntary Work

In considering an application, the Deciding Officer will determine whether the work concerned is voluntary within the meaning of the scheme and whether the jobseeker would continue to satisfy the statutory conditions for receiving a Jobseeker’s payment. The Deciding Officer will need to be satisfied that the jobseeker is available to take up employment, if offered it, and that they are making genuine efforts to find work. This applies whether the volunteering role is full-time or part-time.

While it is not possible to lay down hard and fast rules as to what constitutes voluntary work the position should be clear in most cases. Factors to be considered will include:

• the type of work involved
• the aims and standing of the organization sponsoring the volunteering role
• amount of any payment received by way of out-of-pocket expenses
• whether the volunteer was engaging in the volunteering role prior to unemployment

The voluntary work may normally involve only a few hours a day or a few days a week but full-time involvement in voluntary activities would not necessarily be ruled out. However, there should be no implication of Job Replacement or Cheap Labour. Any payment for the voluntary work should generally be limited to out-of-pocket expenses such as travelling expenses or meal allowances.

Genuinely Seeking Work

A week is not treated as a week of unemployment unless on that week the person is genuinely seeking work which is suitable for them, having regard to their age, education, physique, location and family circumstances.

To satisfy this condition, it is necessary for the person to demonstrate that they have taken some positive action and that they are making genuine efforts to secure employment. The person must show that they have taken reasonable steps to secure employment during the relevant period and provide examples of such steps. The relevant period is the period in respect of which the person concerned has made a declaration that they have been continuously unemployed since the date of their application for Jobseeker’s Benefit (Self-Employed).

a) Steps required to prove genuinely seeking employment

The steps which a person is required to take should:

• be reasonable in their case

and

• offer them the best prospects of securing employment.

Steps which would indicate that a person is genuinely seeking work may include:

• making oral or written applications for work to employers or persons who have advertised job offers on behalf of an employer;
• looking for information on the availability of employment from employers, advertisements, employment agencies and people who have placed advertisements indicating that employment is available;
• availing of reasonable training opportunities suitable in their case;
• acting on the advice given by a Case Officer, the Local Employment Service (LES) or the Contractor. A Deciding Officer should question a person on whether they have acted on the basis of that advice;
• taking positive, well-advised steps towards establishing themselves in self-employment which would take the form of;
• researching possible areas of self-employment;
• preparing business plans for a self-employment project;
• attending relevant "start your own business" courses;
• seeking information, advice or guidance in relation to any of these steps.

Regard may be had to any other steps which a person has taken - provided they offer the best chance of getting employment.

Taking one step on a single occasion in a relevant period may not be enough to satisfy this condition unless that is all that was reasonable for the person to do in that period. Each action, such as:

• reading the Situations Vacant columns in the newspaper
• reading the job advertisements in the Intreo Offices
• writing to an employer
• applying for a particular job vacancy

constitutes a single step to get employment. For example, writing to an employer and applying for a job vacancy in the same period would be taken as 2 steps to seek employment.

The steps which people are expected to take to seek work will vary from person to person and from one period to the next. In determining what are reasonable steps, the Deciding Officer should consider the nature and conditions of the employment sought and have regard to the individual circumstances of the person concerned in examining the steps taken to seek the type of employment in question.

What can be reasonably expected of a person may change during the course of a claim. For example, a person who checks the newspaper every day for 3 weeks may be unsuccessful in getting employment. They may be advised that this course of action may no longer be considered a sufficient approach to take, and that it would be reasonable to expect them to take additional steps - such as visiting employers' premises and enquiring about job vacancies.

Some people will have good chances of getting employment and will have many steps open to them in getting an offer of employment. They would not be required to take all the steps open to them, only those which are reasonable and offer them the best prospects of getting such an offer. Other people may have poor prospects of getting employment and only a few steps open to them. In this case it may be reasonable for them to take all these steps. For example, a highly skilled person seeking a highly skilled job writing to a particular employer in that field may be the best step for such a person to take rather than simply checking the Situations Vacant column in the newspapers for such a job.

When deciding whether a person has made genuine efforts, that is, taken reasonable steps, to seek employment, the Deciding Officer should consider all the circumstances of the case. Particular matters which must be taken into account are:

• the person's skills, qualifications and work experience;
• the period of unemployment;
• the efforts made in previous weeks to seek employment;
• the availability and location of job vacancies; and
• the person's family circumstances.

A person's skills, qualifications and experience may affect both the type of employment being sought and the range of steps which they may reasonably be expected to take to seek such employment. For example, if a person has literacy difficulties, they cannot reasonably be expected to write to employers or read advertisements but may take other steps such as visiting or phoning employers.

Steps taken in previous weeks may affect the current efforts which a person may be expected to make to seek work. For example, if a person has written to a number of employers and is awaiting replies, they cannot reasonably be expected to write to those employers again until a reasonable time has elapsed. However, this would not prevent a person from taking other appropriate steps to secure employment, for example, checking advertisements, or approaching other employers.

A person's family circumstances must also be taken into account. For example, such persons may need to make travelling arrangements in advance to visit prospective employers in view of their family circumstances. It may be unreasonable for a person with certain family responsibilities to seek work which involves a considerable amount of travelling time to and from work.

b) Refusal or Failure to Engage with Activation Measures – Penalty Rates Apply

Note: Activation measures are separated out into:

• refusal or failure to attend activation meetings, Section 68(I), and
• refusal or failure to participate in prescribed schemes, programmes or courses Section 68(J)

The Social Welfare Consolidation Act 2005 (as amended by the Social Welfare & Pensions (Miscellaneous Provisions) Act 2013) provides for a reduction in payment where a person, following notice given by or on behalf of the Minister:

i) refuses or fails, without good cause, to attend at a meeting arranged by or on behalf of the Minister for the purpose of providing information to that person which is intended to improve their knowledge of the employment, work experience, education, training and development opportunities available to that person, or

ii) refuses or fails, without good cause, to submit to an assessment of that person’s education, training or development needs

iii) refuses or fails, without good cause, to participate in, agree to participate in or avail themselves of an opportunity of participating in:

a) any scheme or programme of employment or work experience,

Or

b) a course of education, training or development, which is prescribed for the purposes of this section and which is considered appropriate having regard to the education, training and development needs of that person and their personal circumstances

Where a request is made by or on behalf of the Minister to that person (as a consequence of attendance for or submission to an assessment at i) or ii) above) to participate in, agree to participate in or avail themselves of an opportunity of participating in a scheme, programme or course, as the case may be, at a) or b) above.

Prescribed Employment Programmes and Schemes and Courses of Education, Training and Development

• Community Employment
• a course of training or development provided by or on behalf of SOLAS
• a course of education, training or development provided by or on behalf of an Education & Training Board (ETB), including VTOS courses
• Such other course of education, training or development as may be approved by or on behalf of the Minister from time to time

People engaging in the above activities are subject to employment supports and activation measures on the same basis as other jobseekers.

Contribution Conditions

To qualify for Jobseeker’s Benefit (Self-Employed), a person must satisfy certain contribution conditions, which are detailed below

a) First Contribution Condition

Total PRSI Self-Employment Contributions Paid at Class S of not less than 156 contribution weeks

or

Total PRSI Insurable Employment Contributions Paid at Class A or H of not less than 104 contribution weeks

AND

b) Second Contribution Condition

PRSI Self-Employment Contributions paid at Class S in respect of not less than 52 weeks in the second last complete contribution year, (Governing Contribution Year or GCY) before the beginning of the benefit year in which the claim is made.

c) Third Contribution Condition: Income

The amount of the person's average reckonable weekly income in the GCY determines the rate of benefit payable. The full rate of JBSE is paid where the income in the GCY divided by the number of qualifying contributions in that year is above the prescribed amount.

Reduced Rates of JBSE are payable where the average reckonable weekly income is less than the prescribed amount.

Reckonable weekly income for this purpose is income derived from self-employment only which was insured at PRSI Class S. The reckonable income in the GCY is increased by the pension contributions made in that year.

d) Definition of Governing Contribution Year

The Governing Contribution Year (GCY) is the last complete contribution year before the benefit year in which the claim was made. A benefit year begins on the first Monday in January in any calendar year and ends with the Sunday immediately before the first Monday in the next calendar year, for example, for claims made in 2025 the GCY is 2023.

e) Volunteer development workers: Special Provisions

Volunteer Development Workers who worked abroad for an organisation which was affiliated to the Agency for Personnel Services Overseas (APSO), do not require reckonable weekly earnings of a prescribed amount to qualify for full rate Jobseeker's Benefit (Self-Employed) claims made on their return. In effect, this means that full-rate JBSE is paid in such cases for:

• all JBSE claims made during the benefit year in which they returned to Ireland and
• all JBSE claims made in the succeeding benefit year, provided that all other qualifying conditions are satisfied.

f) Contributions paid while working in another EU/EEA State

Aggregation of Social Insurance Records

Article 6 of EU/EEA Regulation 883/2004 provides for periods of social insurance (PRSI) in one Member State to be credited to a worker's social insurance record in another Member State to facilitate qualification for JBSE.

• the person must have been covered by a period of social insurance in the other country.
• a person who has not paid into the Irish PRSI system must have paid at least 1 reckonable contribution since the date they arrived in Ireland, unless they are a cross border worker (see section on Cross Border Workers).

Social insurance credited to a person under this Article may be used to satisfy all the contribution conditions for entitlement to JBSE.

The GCY must be satisfied with the equivalent of 52 S contributions when transferring contributions to Ireland

Client Eligibility Services, Buncrana, Co Donegal is responsible for the request of all EU Records, except United Kingdom cases, which are requested directly by the relevant Intreo Centre.

Details of the person's actual earnings abroad are not sought. Instead, the person is credited with notional earnings currently €955.49, in respect of each week that they worked in other Member States. These notional earnings are added to any earnings from employment in this State in the GCY when calculating the average reckonable income. The sum of both is divided by the number of weeks worked abroad in the GCY plus the number of weeks worked in Ireland in the GCY.

Disqualifications for up to 9 weeks

A person may be disqualified from receipt of JBSE in certain circumstances. Any period during which a person is disqualified is counted as part of the continuous period of unemployment. The CT will continue to count days during the disqualification period.

A person who would otherwise be entitled to payment may be disqualified from receiving JBSE for such a period as may be determined by a Deciding Officer, up to a maximum of 9 weeks, for any of the following reasons:

a) Voluntarily selling a business or voluntarily leaving self-employment

There is a disqualification from payment in instances where a person becomes unemployed as a result of selling their business voluntarily or if they voluntarily leave their self-employment. The disqualification can be for a period of one week up to a maximum of 9 weeks depending on the circumstances. Where a person sells their business voluntarily the net cash value received by the person from the sale of the business after all expenses and debts associated with the business have been paid shall not exceed €50,000.

The disregard that applies to Jobseeker’s Benefit (Self-Employed) customers is as follows:

b) Refusal of offer of suitable employment

A disqualification of up to 9 weeks may be imposed if the Deciding Officer is satisfied that the person refused an offer of suitable employment. Each case is examined with regard to the particular circumstances that apply to it.

c) Refusal or Failure to Engage with Activation Measures where penalty rate applied

A 9-week Disqualification of Jobseeker’s Benefit (Self-Employed) may be imposed in circumstances where a person who has already had their rate reduced (Penalty Rate) for a period of not less than 21 calendar days (3 weeks) and continues to refuse or fail, without good cause, to engage in Group Engagement, one to one meetings, suitable education, training or development opportunities or specified employment programmes and schemes.

d) Cumulative total of days paid

In all the above circumstances, the period of disqualification is treated as if JBSE was paid throughout, that is, the cumulative total of days of JBSE paid is continued for the duration of the disqualification. This means in effect that the maximum duration of JBSE entitlement for a person who has been disqualified for a period is 234/156 days less the period of the disqualification, that is, disqualified for 3 weeks = 18 days, payment starts on day 19.

Other Disqualifications

A person who would otherwise be entitled to payment may be disqualified for the full period in the following circumstances:

a) Absence from the State

A person shall be disqualified from receiving JBSE, including increases in respect of a Qualified Adult/ Child Support Payment for a qualified child/ren, while they are absent from the State.

There are two exceptions to this disqualification:

Under 65 Years of Age and between 66 and 70 years of age

The below also applies to those between 66 and 70 years of age.

A person may receive JBSE for 2 weeks in any calendar year while absent from the state. A person is required to inform the local Intreo Centre or Social Welfare Branch Office 2 weeks in advance of their departure and to complete the UP30b Absence from the State form. All payments should be made retrospectively. It is not necessary for persons to present themselves at the Office after their return in order for normal payments to resume and arrears due to issue.

If a person is absent from the state for longer than 2 weeks, they may be paid in respect of the first two weeks but should be disqualified for any period abroad in excess of this.

Persons who have been approved for unpaid absence from the state outside of the standard periods, that is, are away for longer than 2 weeks, should be asked to attend upon their return. It should also be noted that offices retain the discretion to invite any person to return to the Office after being absent from the state where it is considered that there is a valid reason for doing so.

Between 65 and 66 Years of Age

The regulations governing Absence from the State have been amended to allow people aged between 65 and 66 years of age and in receipt of Jobseeker’s Benefit (Self-Employed) to be temporarily absent from the State for longer than 2 weeks in a calendar year.

There is no time limit prescribed for those aged between 65 and 66 years of age. However, the absence must be temporary, and a person must not engage in gainful employment or self-employment while absent from the State.

Legislation does not define the length of time a temporary absence from the State is deemed to be “temporary”. However, it is up to the Deciding Officer to decide if an absence can be considered temporary having considered the particular facts of the case, including the reason for the absence and the person’s intention to return to the State.

A person aged between 65 and 66 years of age, including their qualified adult, can be absent from the State on a temporary basis for any duration during the lifetime of their claim. A person is still required to inform the Department of their intention to leave the State and must give an approximate return date. The UP30b Absent from the State form, must be completed but payment may continue to issue to the person for the duration of their absence.

Representing Ireland at an International Sporting Event

The disqualification shall not apply in respect of any period during which a person is representing Ireland at an international sporting event in an amateur capacity. There is no limit on the amount of time that a person may spend abroad engaged in such a sporting activity, but only periods of actual competition are covered. Training abroad is not covered, except in respect of final preparation and acclimatisation immediately preceding the competition.

An international event in this context means a competition such as the Olympics, Special Olympics, Para-Olympics, World or European competitions where the participants are formally representing their countries. The mere presence of athletes from various countries does not make it an international event.

Form UP30b Absent from the State must be completed 2 weeks in advance

b) Imprisonment

A person is ineligible for Jobseeker’s Benefit (Self-Employed) while they are undergoing penal servitude, imprisonment or detention in legal custody as they do not meet the conditions of the scheme.

c) Employment on a Community Employment Scheme, Tús or Rural Social Scheme

A person employed on a Community Employment Scheme, Tús or on the Rural Social Scheme is disqualified from Jobseeker’s Benefit (Self-Employed) while on the scheme.

d) JBSE Disqualification - course of study

Legislation provides that a person shall be disqualified from receipt of Jobseeker's Benefit (Self-Employed) while attending a course of study (including school/college holiday periods. Section 68K (5) (a) of the Social Welfare Consolidation Act 2005 as amended and for the 3 month period after completing the Leaving Certificate or leaving second level education, except in such circumstances as may be prescribed.

The exceptions to this disqualification are:

i) persons aged between 18 and 20 years inclusive in receipt of JBSE for at least 6 months and are participating in approved courses of education, training or development

And

Have not been enrolled in or attending an institute of education, for the purposes of completing a course of education or a course of instruction, within the 2 years immediately preceding the commencement of the course of study.

ii) Youthreach participants who complete their Junior Certificate/ Leaving Certificate or who leave 2nd level education early.

iii) Mature students, that is, persons over 23 years of age on or before 1 January in the year in which the course of study commences are exempt from the student disqualification for the period in between academic years only. The student disqualification applies during the academic year.

Deciding Officers should note that the disqualification for attending a course of study is separate to the availability condition. As mature students are exempt from this disqualification, in between academic years only, they may be entitled to Jobseeker's Benefit (Self-employed) during the summer holiday periods if they satisfy the availability conditions in the normal way.

a) Notification of Award

Decisions regarding a person’s entitlement to Jobseeker’s Benefit (Self-Employed) are in all cases made by a Deciding Officer. Where benefit is awarded, full details of the award are notified to the person on the UP2 JBSE Award Communication.

b) Notification of Disqualification

Notification of disqualification is conveyed to the person in writing. With regard to an application for Jobseeker's Benefit (Self-Employed), the principles of Natural Justice require that a person must be informed of any statement or allegation affecting the claim of which they are not aware and upon which a suspension of payment or unfavourable decision may be based. This provides the person with an opportunity to refute or comment before the case is referred for formal decision. A person is entitled to know the source of any evidence adverse to their case. The Natural Justice provisions pertain to fresh and repeat claims as well as to claim reviews. Each decision by a Deciding Officer is made on the merits of the case, having regard to its individual circumstances. A Deciding Officer exercises discretion and applies flexibility where provided for and appropriate.

A Deciding Officer may, at any time, revise any decision of a Deciding Officer or an Appeals Officer if it appears to them that there has been any relevant change of circumstances or of new facts which has been brought to notice since the original decision was made.

c) Notification of Disallowance

Where a claim for Jobseeker's Benefit (Self-Employed) is disallowed, the person is notified of the decision in writing. It is very important that Deciding Officers give full details of the grounds (not available and so on) and the reason(s) for their decisions and that the evidence relied on is listed. Also, officers should be careful to distinguish between the grounds for the decision (not available, not Genuinely Seeking Work or both) and the reasons for the decision.

d) Natural Justice

Natural Justice requires that the customer understands the procedure that is taking place, that their entitlement is under review, the evidence on which the revised decision is based, given the opportunity to comment on any evidence not personally supplied and have their reply recorded.

e) Concurrent Working and Signing Cases (CW&S)

Reports of concurrent working and signing, whether received at the local Intreo Centre or Social Welfare Branch Office or directly by the Special Investigation Unit, (SIU), are checked to confirm that the subject of complaint is or was claiming Jobseeker’s Benefit (Self-Employed) during the relevant period of unemployment.

Following the investigation by a Social Welfare Inspector, a report detailing the investigation is returned to the local Intreo Centre, specifying the days on which the person allegedly worked and in respect of which they should be disallowed. The person has the right to appeal their case to an Appeals Officer, following receipt of notification of a disallowance on Jobseeker's Benefit (Self-Employed).

Recommendations as to whether a person should be prosecuted are made by a Social Welfare Inspector or Area Manager. Where a Deciding Officer imposes a disallowance in a fraud case which contains a recommendation for prosecution, they refer the file to the Central Prosecutions Section.

f) Right of person to a review by a Deciding Officer of an adverse Deciding Officer decision

A person has a right to a review of a Deciding Officer's decision if they supply new facts or fresh evidence. It is the policy of the department to ensure that any person who is dissatisfied with the decisions made on their social welfare entitlements is provided with the means to have such decisions reviewed. The department wish to encourage person s who are dissatisfied with a decision to try to resolve the matter, if possible, with the Deciding Officer.

Persons whose claims are disallowed or disqualified or awarded at a reduced rate are informed that if they have any new facts or evidence that has a bearing on their case, they may submit such evidence in the first instance to a Deciding Officer for reexamination and, if appropriate, for revision of the decision.

The notification of decision informs the person of their right to seek a review of the decision by a Deciding Officer. The person still has a right of appeal to the independent Social Welfare Appeals Office and may simultaneously seek a review by the Deciding Officer and lodge an appeal to the Social Welfare Appeals Office.

g) Appeals

A person who is dissatisfied with any decision made by a Deciding Officer with regard to their entitlement to Jobseeker’s Benefit (Self-Employed) may appeal the decision to an Appeals Officer.

The legislation governing the procedures to be followed in processing an appeal made to the Social Welfare Appeals Office requires a Deciding Officer or someone acting on their behalf to provide a statement to the Chief Appeals Officer showing the extent to which the facts and contentions advanced by the appellant are admitted or disputed. See Guideline on Appeal Submissions.

h) Deciding Officer reviews following an Appeals Officer’s decision

Where, following the Appeals Officer's decision, there are relevant new facts, which relate to a period other than that covered by the Appeals Officer's decision, the Deciding Officer may give a fresh decision. This decision must be substantiated by fresh evidence.

Where, following the Appeals Officer's decision, the claimant submits new facts or fresh evidence that relates to the period covered by the appeal, the case should be referred back to the Appeals Officer to consider revising the decision. If in doubt as to whether a letter from an appellant contains new facts or evidence, the file papers should be referred back to the Appeals Officer for consideration.

a) Waiting days

Waiting days are not applied to Jobseeker’s Benefit (Self-Employed) claims.

b) Linking of JBSE claims

Claims for periods treated as one period of interruption of employment, (PIE) under this rule are called linked claims.

In order for 2 JBSE claims to link, the previous claim must not have benefit exhausted and must be within 26 weeks of the current claim. Where a JBSE claim does not link to a previous claim the Cumulative Total (CT) number of days commences on the first day of the claim.

Where a claim links back to a previous JBSE claim, the Cumulative Total (CT) number of days (CT) from the previous claim is continued and the rate of JBSE is the same rate payable as on the previous claim, subject to any budgetary increase, or changes in family circumstances, for example, a new child dependant.

c) Periods disregarded for Linking Purposes

Periods on any of the following activities for up to 1 year are disregarded when determining the break between 2 JBSE claims. A person may have consecutive periods on different activities disregarded, once they do not spend more than one year on any one activity:

• SOLAS training,
• Community Employment
• European Voluntary Service Initiative

Periods of up to 2 years are disregarded when determining the break between 2 JBSE claims where the person was on VTOS.

Optional Jobseeker’s Allowance is not available to those between 66 and 70 years of age.

a) Option of claiming Jobseeker's Allowance (JA) instead of Jobseeker's Benefit (Self-Employed)

Where a person is entitled to Jobseeker's Benefit (Self-employed), they may choose to claim Jobseeker's Allowance (JA) instead provided they satisfy the Jobseeker's Allowance means test. This is referred to as 'Optional JA'.

The decision to avail of this provision should be made by the person . All relevant facts should be considered, including a possible entitlement to a higher rate of payment where the person is entitled to a Graduated Rate of JBSE and entitlement to Secondary Benefits.

There is no limit to the number of times a person may choose to opt for Optional JA during the course of a JBSE claim.

Legislation provides that any day in respect of which a person receives JA, while having an entitlement to JBSE, shall be treated as though it were a day in respect of which JBSE was paid, Section 68(H)(4)(a) of the Social Welfare (Consolidation) Act, 2005]. This means that each day on which they receive Optional JA, is counted as part of their JBSE entitlement. These persons, with the exception of those aged 65, will require 52 PRSI self-employment contributions paid since the last week for which they were entitled to claim JBSE.

Where a person opts for payment of JA in lieu of JBSE, the following procedures should be applied:

• the person should be asked to complete Part 1 of form UP23 when availing of the option and Part 2 when reverting to JBSE. - The decision to opt for JA and the date from which it is payable should be entered on the Decision History on the claim. When the Optional JA claim is decided, payment of JA may be authorised from the date of application
• in cases where JBSE has been paid pending the JA decision, payment should be adjusted to offset the amount of JBSE paid on account of Optional JA
• the JBSE claim should also be authorised. The cumulative total of days in respect of which Optional JA is paid is counted for JBSE purposes, as the JA is paid on account of JBSE
• the person may revert to JBSE at any time during the Optional period, that is, until the 234 or 156 days are exhausted. This is not a new JBSE claim - it is a continuation of the original JBSE claim
• when the person has been paid a total of 234 or 156 days of Optional JA, entitlement to JBSE expires. In this scenario the claimant must requalify for JBSE in the normal way before acquiring a new entitlement

Break in Claim

Where Optional JA is in payment, care should be taken with repeat claims to ensure that entitlement to JBSE still exists. The linking period for Optional JA is the same as for JBSE, that is, 26 weeks.

JBSE pending Optional JA

JBSE may be paid while awaiting a decision on the Optional JA entitlement, for example, awaiting a means decision. When the JA claim is decided, payment of Optional JA may be authorised from the date of application. Payment should be adjusted to offset the amount of JBSE paid on account of the Optional JA.

b) Cumulative Total of days claimed

Any day in respect of which a person receives Optional JA while entitled to JBSE shall be treated as though it were a day in respect of which JBSE was paid, Section 68(H)(4)(a) of the Social Welfare (Consolidation) Act, 2005. This means that each day in respect of which Optional JA is paid counts as a day towards a person’s entitlement to 234/156 days, of JBSE. JBSE entitlement is thus exhausted when the person has been paid Optional JA for 234/156 days. To re-qualify for JBSE a person will require 52 PRSI self-employment contributions paid since the last week in which they were entitled to claim JBSE. A minimum of 12 months must have elapsed since the last week they were paid JBSE.

c) Reverting to Jobseeker’s Benefit (Self-Employed)

The person may revert from Optional JA to JBSE at any time during the optional period, that is, until 234/156 days are exhausted. There is no limit on the number of times a person may avail of this option during the course of a JBSE claim.

A person who is claiming a Social Welfare Payment, other than Carer's Allowance or Carer's Benefitz. or being claimed for as a Qualified Adult and who is providing full-time care to another person may apply for Carer's Allowance and retain their current payment in full. If they satisfy the conditions for Carer's Allowance it will be awarded at 50% of the personal rate they would qualify for if they were not in receipt of any other payment. They will also be eligible for a Free Travel Pass and may qualify for Household Benefits.

A person may not receive Jobseeker's Benefit/Allowance, Back to Work Allowance or Family Income Supplement and half-rate Carer's Allowance but they may be a qualified adult on these payments and receive half-rate Carer's Allowance.

See Carer's Allowance guidelines for more information.

Neither personal rate JBSE nor an Increase for a Qualified Adult is payable to, or in respect of a person at the same time as most other social welfare payments.

Exceptions to the Overlapping Rules

i) Blind Pension

JBSE may be paid to a person who is also in receipt of Blind Pension.

ii) Guardian's Payment:

JBSE may be paid to, or in respect of, a person in receipt of a Guardian's Payment Contributory or Non-Contributory, including Death Benefit by way of Guardian's Payment, except where the person who is in receipt of the Guardian's Payment, that is, the guardian, is at the same time, also in receipt of either:

• Blind Pension
• Death Benefit by way of Widow’s, Widower’s or Surviving Civil Partner’s Pension
• Survivor's Pension
• Deserted Wife's Benefit
• Widow's (non-contributory) Pension
• One-Parent Family Payment.

provided that no increase in respect of child dependants is payable on the JBSE claim.

Where the other pension or allowance is payable at a reduced rate, the amount of JBSE payable is increased to make up for this reduction. The aggregate of the two payments is equal to the full amount of the pension or allowance, with no reductions, plus half the rate of the JBSE payable.

Note: The total amount payable in such cases, cannot exceed the maximum rate of JBSE, including any increase in respect of child dependants, if they are claiming JBSE alone).

Provision of partial Jobseeker’s Benefit (Self-Employed) in some cases

Where a person is in receipt of a reduced rate Widow/er’s Pension, Surviving Civil Partner’s Pension or One-Parent Family Payment, for example, due to means or reduced contributions, Jobseeker’s Benefit (Self-Employed) may be payable. The JBSE payment, combined with the other payment, must not exceed the maximum rate payable on JBSE for the family circumstances of the customer.

The EU Regulations apply to the following European countries:

The EU regulations that apply to the countries listed above are 883/2004 & 987/2009.

Note: The UK is no longer a member of the EU and is dealt with under the Ireland and UK Bilateral Agreement including the Isle of Man and the Channel Islands.

a) Aggregation of Social Insurance Records - Article 6 of EU Regulation 883/2004

This article allows for a period of social insurance (PRSI), in one member state to be credited to a worker in another member state to allow that worker to qualify for JB in that second country.

b) Overlapping Benefits - Article 10

This regulation deals with the possibility of a person qualifying for Benefit in more than one European country based on the same period of social insurance because of article 6.

c) Transfer of Benefit - Article 64

Under this Article a person who is fully unemployed and has been in receipt of JBSE in one of the European countries for at least 4 weeks, may transfer this benefit to one of the other European countries for 13 weeks, (78 days), provided the person is seeking employment in that country. The person registers as unemployed in the country to which they travel and the competent institution pays the benefit to the person while they are seeking employment in that country.

d) Outgoing cases from Ireland

A person in receipt of Irish JBSE may transfer their JBSE claim to one of the European countries for up to 13 weeks (78 days). The form U2 is completed in the Intreo Centre or Branch Office with details of transfer dates and so on, and given to the person transferring their benefit. The person takes this form to the social services office of the country to which they are travelling.

e) Incoming cases from another European country

Nationals of other European countries may transfer their benefit into Ireland. The rate payable to such persons is the rate that they are entitled to in their home country converted into EURO. These claimants should provide a copy of the form U2 from their home country and this form should be sent to EU Records section for conversion/translation, where necessary.

f) Special Case - JA Pending Action Under Article 6 or 64

If there is likely to be an undue delay in the processing of incoming article 6 or 64 cases, the person should be advised to claim JA in the interim.

This JA claim is subject to all the normal conditions for receipt of JA. When the person's JBSE entitlement is subsequently established, any JA paid should be treated as paid on account of JBSE.

If the person's entitlement to JBSE is lower than the JA entitlement they may continue to receive JA in lieu of JBSE. In such cases, the JA is treated as paid on account of JBSE, and that JBSE is recovered from the person's home country.

g) Transfer from another EU country

Where a person qualifies for JBSE due to an aggregation of two social insurance records and has been paid a foreign JBSE equivalent within 26 weeks of becoming entitled to Irish JBSE, the period paid on the foreign JBSE should be deducted from their 234 days or 156 days on Irish JBSE, that is, the foreign JBSE "links" to the Irish JBSE.

h) Frontier Workers - Article 65 Cases

Article 65 of the regulations refers to a separate class of workers called `frontier workers'. Article 1 (f) defines a frontier worker as any employed or self-employed person who works in the territory of a Member State and lives in the territory of another Member State to which they returns as a rule daily or at least once a week.

Article 65 provides that where such a worker becomes partially unemployed (for example, part-time workers), the state in which that person is normally employed is responsible for paying Jobseeker's Benefit (Self-Employed). However, where a frontier worker becomes fully unemployed, the state in which they are resident will be responsible for paying the benefit.

A frontier worker who resides in Ireland does not require any Irish contribution to qualify under Irish legislation if they becomes fully unemployed.

Enquiries regarding the identification and processing of claims from frontier workers should be directed to Client Eligibility Services.

i) Cross Border Workers

Under EU regulations a cross border worker is a person who works in one State but resides in another but does not return daily or at least once a week, they returns less frequently.

Cross border workers who are fully unemployed have a choice regarding the country in which they make an application for JBSE. They can claim in:

1) the State of Residence

or

2) the State of last Employment.

j) Seamen

A seaman is employed under the legislation of the country whose flag the ship is flying. An EU National working on a ship of another EU country is therefore treated as a frontier worker. An EU national, not resident in Ireland, and not working on an Irish boat, who becomes fully unemployed and decides to settle in Ireland would be treated as a migrant worker transferring to Ireland.

a) Methods of Payment for JBSE

Jobseeker’s Benefit (Self-Employed) is paid weekly in arrears by way of electronic fund transfer directly into the person’s bank/building society account. A person may opt to be paid into their local post office by post-draft.

Casual or part-time workers are paid by electronic fund transfer.

b) Maintenance

Stop dates are inserted in the computer system for appropriate dates for example, person reaches pension age, or a dependent child reaches 18 years of age.

c) Signing Arrangements

A person must be signed at least once electronically at the start of the JBSE claim. People who opt to receive payment by way of post-draft are reminded of their signing day on their post office receipt.

It is for the Intreo Centre or Branch Office to decide how often the person must sign a declaration of unemployment, where and at what times. A person may be disallowed for failure to sign on.

Where a person fails to sign on their signing day and has still failed to sign by the next payment run date, payment is suspended.

If the person contacts the Intreo Centre or Social Welfare Branch Office they are questioned as to why they didn't attend on the appointed day.

Where a Deciding Officer is satisfied that the person still meets the statutory conditions for Jobseeker's Benefit (Self-Employed), the payment suspension is removed and payment will issue. If there is any change in the payment amount, the unemployment pattern is amended before the payment issues.

Regular failure to attend on the appointed signing day may result in loss of payment.

d) Proving unemployment in the prescribed manner

It is a requirement that a person proves unemployment by attending their Intreo Centre or Social Welfare Branch Office (or other designated place) on a day and at a time that an officer of the Minister may direct for the purpose of making a written declaration that they have been continuously unemployed and not engaged in self-employment since the date of their JBSE claim since last signing-on or that they expect to be unemployed for a future period.

e) Certification

Evidence of efforts to find work must be submitted by the person to the Deciding Officer when requested on a periodic basis. Such evidence would include responses to job applications, results of interviews, and list of employers that have been contacted regarding employment.

A person who is working in insurable employment part of the week and claiming JBSE for the days that they are unemployed is required to submit weekly dockets certified by their employer stating the days that they were employed in a specified 7 day period.

f) Review

A person 's entitlement to Jobseeker’s Benefit (Self-Employed) may be reviewed to ensure that they continue to satisfy the conditions of entitlement.

A review may be carried out where doubt arises about fulfilment of any of the conditions for example, failure on the part of a person to produce sufficient evidence of genuinely seeking work, failure to prove unemployment in the prescribed manner, refusal to participate in a SOLAS training scheme or in Community Employment and so on.

g) Suspension of payment

Where it appears that a question has arisen or may arise as to whether the conditions for receipt of Jobseeker’s Benefit (Self-employed) are or were fulfilled, or whether a decision should be revised, payment of JBSE may be suspended in whole or in part until the question has been decided. This question could arise, for instance, pending investigation of a refusal by a person of an offer of suitable employment.

Credited Contributions are not available to those between 66 and 70 years of age.

A person in receipt of Jobseeker’s Benefit (Self-employed) does not have an entitlement to credited contributions. Credited contributions should not be awarded. The exception to this is if the person has an entitlement to credited contributions at the beginning of the claim.

If a self-employed person has only ever paid Class S PRSI contributions, they are not entitled to credits.

However, a self-employed person, or a person who was previously self-employed, may be entitled to an unemployment credit if they:

• have 1 paid PRSI contribution at the appropriate class
• have a paid or credited contribution in the last 2 complete contribution years. If not, a further 26 contributions are required , S.I. 312/1996).

Jobseeker’s Benefit {Self-employed} is reckonable as income for income tax purposes. The department pays Jobseeker's Benefit (Self-Employed) directly to a person without any deduction for tax. Jobseeker’s Benefit (Self-Employed) is reckonable for income tax on the same basis as for Jobseeker’s Benefit.

The treatment of social welfare short-term payments as income for income tax purposes is essentially a matter of equity. It ensures that one person does not pay less tax than another person simply because the first person's income includes a social welfare payment and the second person's income does not.

• child dependant increases portion of Jobseeker's Benefit (Self-Employed) are exempt from taxation
• the first €13.00 per week of Jobseeker's Benefit payments are disregarded for taxation purposes

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