Foilsiú
Operational Guidelines: Jobseeker's Benefit for the Self-Employed
Foilsithe
An t-eolas is déanaí
Teanga: Níl leagan Gaeilge den mhír seo ar fáil.
Foilsithe
An t-eolas is déanaí
Teanga: Níl leagan Gaeilge den mhír seo ar fáil.
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:
For information on social welfare entitlements see:
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.
PRSI records, including the Class S contributions paid by self-employed individuals, can be viewed on the Contribution History Object on BOMi.
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 his/her 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 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 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.
Information regarding the scheme is available on the www.gov.ie/JBSE.
The main provisions relating to Jobseeker's Benefit (Self-Employed) and Jobseeker’s Benefit are contained in Chapter 12A, Section 68(B) and Chapter 12 respectively, of Part II of the Social Welfare (Consolidation) Act, 2005, and Chapter 5 of Part 2 of the Social Welfare (Consolidated Claims, Payments and Control) Regulations, 2007 (S.I. No. 551 of 2019) as amended.
The Social Welfare Consolidation Act 2005 is amended to provide for entitlement for certain people between 66 and 70 years from January 2024. The legislation as set out in section 64(4) for Jobseeker’s Benefit (Self-Employed), provides that a person born on or after 1 January 1958, who is aged between 66 and 70 years and has not been awarded State Pension (Contributory) , may be eligible for this benefit.
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 the Jobseeker’s Benefit (Self-Employed) are issued by the National Processing Team Schemes Policy, Gandon House, Amiens Street, Dublin 1.
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 Centres 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:
A person who is self-employed and becomes unemployed may make a repeat claim for JBSE when that self-employment ends. Where a person re-applies 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.
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 merit 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 guideline Claims and Late Claims on Late Claims.
A person who fails or refuses to engage with the authentication of his or her 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)
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:
In any case where it is necessary to seek evidence of a customer's address, acceptable documents include, but are not limited to, the following:
In all cases, original document must be supplied. Photocopies are not acceptable.
Note: a recent document is one issued within the preceding 2 months.
If customer cannot supply any of the above documents, it will be sufficient for him/her to provide utility bills in the name of the parent, spouse/civil partner/cohabitant.
Other Sources of Verification:
Where there is doubt about the claimant's address, the claim is not awarded for payment until the address is verified.
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 and the address verified by recourse to directories mentioned above where possible.
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.
Investigations may be carried out on JBSE claims as part of the normal control and review process.
From January 2024, 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 Qualified Child(ren).
Personal Rate: The rate payable depends on the customer’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.
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 is payable. 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.
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 customer 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 customer shall have no entitlement to a JBSE payment for that week and no payment issues for that week.
For fully unemployed customers the cumulative total of days increases by 6 in respect of each week of unemployment. For customers 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 in 9 months or 156 days in 6 months.
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 customer first commenced self-employment.
If a customer has 260 PRSI self-employment contributions paid at Class S, the claim lasts for a total of 234 days of unemployment.
If a customer 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. See point (h) below.
From January 2024, the below applies to those between 66 and 70 years of age.
Persons aged between 18 and 65 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.
Customer’s aged between 65 and 66 years of age where their entitlement to benefit has exhausted 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 SW 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 re-qualifying condition for JBSE.
A person may requalify for JBSE if:
Their full JBSE entitlement has expired
AND
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 satisfies all other statutory scheme conditions
AND
At least 12 months has elapsed since they last claimed JBSE
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”.
JBSE customers 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.
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.
A new statutory rental disregard of up to €269.23 per week (€14,000 per year) has been introduced and applies from the 12 July 2022 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.
JBSE customers 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.
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.
From January 2024, the qualifying conditions for Jobseeker’s Benefit (Self-Employed) apply to those between 66 and 70 years of age where they choose to defer drawing down their State Pension (Contributory) to remain in employment.
To qualify for Jobseeker’s Benefit (Self-Employed) a person must:
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 d below).
A week is not treated as a week of unemployment unless in that week a person is capable, 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, 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.
With effect from 25 October 2022, a new Regulation has been introduced to provide that 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.
The new Regulation (SI 540 of 2022), which takes effect from 25/10/2022, 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 effect of the new 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 he/she 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 Regulation change applies only to persons who are self-employed contributors solely in respect of an ARF. The position as regards self-employed contributors in receipt of unearned income from other sources, such as rental income, has not changed. They continue to be ineligible for JBSE as heretofore, if they are liable for a self-employment contribution – other than in the case where subsidiary employment may be determined.
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 fire fighter. (Retained Firefighter is always subsidiary employment under legislation Article 44(1) of SI 142 of 2007 as amended.
Where a person has two self-employments and loses one, they will not qualify for JBSE as they are still engaged in self-employment unless one of those employments is classed as subsidiary employment.
A person’s self-employment can only be considered to be subsidiary employment if it could have ordinarily been followed by them in addition to their usual self-employment, is outside the ordinary working hours of that self-employment and the total remuneration or profit from any days of such occupation does not exceed €144 on a weekly basis.
Note: The condition to have 117 insurable employment contributions paid in respect of the 3 years immediately preceding the date of claim or in the last 3 complete contribution years immediately preceding the date of claim, does not apply to Jobseeker’s Benefit (Self-Employed) claims.
However, if a person has PRSI employment contributions are paid at Class A or H, paid in respect of the 3 years immediately preceding the date of claim or in the last 3 complete contribution years immediately preceding the date of claim, they may qualify for Jobseeker’s Benefit (Self-Employed).
Subsidiary employment may be considered where both employments were carried out concurrently for a period of approximately 6 months immediately prior to the date of claim. In such circumstances it is possible for a person to be engaged in insurable employment or self-employment and still satisfy the unemployment condition.
Where a person is employed to work continuously from a time on any day until a time on the next following day that a person will be regarded as being employed for the purposes of JBSE:
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.
From January 2024, a person between 66 and 70 years of age may be entitled to receive Jobseeker’s Benefit (Self-Employed) where they choose to defer drawing down their State Pension (Contributory) .
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 purpose 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 weeks 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.
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 customer 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
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:
If there is any doubt about the person's availability, the Deciding Officer should seek further information from the person such as:
A person may be regarded as not being available for work if they impose unreasonable restrictions on:
In any case where a Deciding Officer is of the opinion that the person has placed unreasonable restrictions, 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 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.
There are legislative provisions specifying the circumstances in which a person may be deemed to be, or is exempted from the requirement to be, available for work.
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
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:
may not be approved for the purposes of this provision.
The Horizon Project, which operates a Drug Rehabilitation Programme, and certain training courses for members of the Travelling Community.
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.
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 customer 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).
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 an increase for qualified children if applicable).
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.
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 voluntary work in which jobseekers may engage include:
The groups involved may be nationally organised groups or local voluntary or community groups.
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.
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.
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 voluntary work is full 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 voluntary work would 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.
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 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).
The steps which a person is required to take should:
and
Steps which would indicate that a person is genuinely seeking work may include:
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:
constitutes a single step to get employment. For example, checking the WATIS machine, writing to an employer and applying for a job vacancy in the same period would be taken as 3 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. S/he 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 him/her 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 her/him 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:
A person's skills, qualifications and experience may affect both the type of employment being sought and the range of steps which s/he may reasonably be expected to take to seek such employment. For example, if a person is illiterate s/he 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, s/he 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, checking the WATIS machine 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.
Note: Activation measures are separated out into:
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 his or her 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 himself or herself 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 his or her 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 himself or herself 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
Customers are subject to employment supports and activation measures on the same basis as other jobseekers.
To qualify for Jobseeker’s Benefit (Self-Employed) a person must satisfy certain contribution conditions, which are detailed below
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
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
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.
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 2024 the GCY is 2022
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:
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.
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 are responsible for the request of all EU Records (except United Kingdom cases, which is 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 €774.67) 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.
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:
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:
| Amount from sale/disposal of business | Period of Disqualification |
| €50,000 - €55,000 | 1 week |
| €55,000.01 - €60,000 | 2 weeks |
| €60,000.01 - €65,000 | 3 weeks |
| €65,000.01 - €70,000 | 4 weeks |
| €70,000.01 - €75,000 | 5 weeks |
| €75,000.01 - €80,000 | 6 weeks |
| €80,000.01 - €85,000 | 7 weeks |
| €85,000.01 - €90,000 | 8 weeks |
| €90,000.01 and over | 9 weeks |
A disqualification of up to 9 weeks may be imposed if the Deciding Officer is satisfied that customer refused an offer of suitable employment. Each case is examined with regard to the particular circumstances that apply to it.
A 9-week Disqualification of Jobseeker’s Benefit (Self-Employed) may be imposed in circumstances where a person who has already had his or her 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.
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.
A person who would otherwise be entitled to payment may be disqualified for the full period in the following circumstances:
A person shall be disqualified from receiving JBSE (including increases in respect of a Qualified Adult/ Child(ren)) while they are absent from the State.
There are two exceptions to this disqualification:
From January 2024 the below 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.
With effect from 30 September 2022, 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.
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
A person is disqualified for receiving JBSE while they are undergoing penal servitude, imprisonment or detention in legal custody.
A person employed on a Community Employment Scheme or on the Rural Social Scheme is disqualified from Jobseeker’s Benefit (Self-Employed) while on the scheme.
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 from 28 June 2011, 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) With effect from 20 June 2016, Youthreach participants who complete their Junior Certificate/ Leaving Certificate or who leave 2nd level education early.
iii) From 28 June 2011 - 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 exempted 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.
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 claimant on the UP2 JBSE Award Communication.
Notification of disqualification is conveyed to the customer 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 customer 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.
Where a claim for Jobseeker's Benefit (Self-Employed) is disallowed the customer 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.
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.
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.
The customer 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 customer 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 customers who are dissatisfied with a decision to try to resolve the matter, if possible, with the Deciding Officer.
Customers 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 re-examination and, if appropriate, for revision of the decision.
The notification of decision informs the customers of their right to seek a review of the decision by a Deciding Officer. The customer 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.
A customer 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)
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.
Waiting days are not applied to Jobseeker’s Benefit (Self-Employed) claims.
Claims for periods treated as one PIE under this rule are called linked claims.
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).
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:
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.
Where a customer is entitled to Jobseeker's Benefit (Self-employed) they may choose to claim Jobseeker's Allowance (JA) instead provided they satisfy the JA means test. This is referred to as 'Optional JA'.
The decision to avail of this provision should be made by the customer. All relevant facts should be considered, including a possible entitlement to a higher rate of payment where the customer is entitled to Graduated Rate of JBSE and entitlement to Secondary Benefits.
There is no limit to the number of times a customer 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 SW (Consolidation) Act, 2005]. Meaning each day on which they receive Optional JA, it is counted as part of their JBSE entitlement. These customers (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 customer opts for payment of JA in lieu of JBSE, the following procedures should be applied:
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 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.
Any day in respect of which a customer 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 customer’s entitlement to 234/156 days, of JBSE. JBSE entitlement is thus exhausted when the customer t has been paid Optional JA for 234/156 days. To re-qualify for JBSE a customer will require 52 PRSI self-employment contributions paid since the last week of which they were entitled to claim JBSE. A minimum of 12 months needs to have elapsed since the last week they were paid JBSE.
The customer 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.
From 27 September 2007 a person who is claiming a Social Welfare Payment (other than Carer's Allowance or Carer's Benefit) or being claimed for as a Qualified Adult and who is providing full-time care to another person may now 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 the Household Benefits.
A customer 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 Qualified Adult is payable to (or in respect of) a person at the same time as most other social welfare payments.
There are exceptions to the overlapping provisions in relation to JBSE:
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 receipt of the Guardian's Payment (that is, the guardian) is, at the same time, also in receipt of either:
provided that no increase in respect of child dependants was payable on the JBSE claim.
Where the other pension or allowance was payable at a reduced rate, the amount of JBSE payable was 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, could not exceed the maximum rate of JBSE, including any increase in respect of child dependants, if s/he were claiming JBSE alone).
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 claimant.
The EU Regulations apply to the following European countries:
| Austria | France | Lithuania | Spain |
| Belgium | Germany | Luxembourg | Sweden |
| Bulgaria | Greece | Malta | Switzerland |
| Croatia | Hungary | Norway | The Netherlands |
| Cyprus | Iceland | Poland | |
| Czech Republic | Ireland | Portugal | |
| Denmark | Italy | Romania | |
| Estonia | Latvia | Slovakia | |
| Finland | Liechtenstein | Slovenia |
The EU regulations that apply to the countries listed above are 883/2004 & 987/2009.
Romania and Bulgaria joined the European Union on 1 January 2007.
From this date all Romanian/Bulgarian Nationals have a right to reside in the State
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.
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.
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.
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 s/he travels and the competent institution pays the benefit to the person while s/he is seeking employment in that country.
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
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).
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 s/he 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.
Where a person qualifies for JB due to an aggregation of two social insurance records, and has been paid a foreign JB within 26 weeks of becoming entitled to Irish JB, the period paid on the foreign JB should be deducted from their 234 days or 156 days on Irish JB, that is, the foreign JB "links" to the Irish JB.
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 s/he 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 s/he is 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 s/he becomes fully unemployed.
Enquiries regarding the identification and processing of claims from frontier workers should be directed to Client Eligibility Services.
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, s/he 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.
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.
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.
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.
A customer must be signed at least once electronically at the start of the JBSE claim. Customers 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 customer contacts the Intreo Centre or Social Welfare Branch Office they are questioned as to why s/he didn't attend on the appointed day.
Where a Deciding Officer is satisfied that the customer 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.
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 s/he has 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.
Evidence of efforts to find work must be submitted by the customer 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 customer who is working in insurable employment part of the week and claiming JBSE for the days that they are s unemployed are required to submit weekly dockets certified by their employer stating the days that they were employed in a specified 7 day period.
A customer’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 customer 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.
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 customer 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 customer has an entitlement to credits 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:
Jobseeker’s Benefit has been reckonable as income for income tax purposes since 6 April 1994. The department pays Jobseeker's Benefit directly to claimants 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.