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Operational Guidelines: Carer's Benefit
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Foilsithe
An t-eolas is déanaí
Teanga: Níl leagan Gaeilge den mhír seo ar fáil.
Ireland / United Kingdom Social Security arrangements from 1st 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 1st January 2021. The Protocol provides for a wide range of social security issues into the future. On the 31st 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:
Carer's Benefit is a payment made to insured people who may be required to leave the workforce or reduce their working hours to care for a person(s) in need of full time care. It is payable for a period of 2 years (104 weeks) for each care recipient and may be claimed over separate periods up to a total of 2 years (104 weeks).
The Scheme was introduced on 26 October 2000.
The main legislative provisions relating to Carer's Benefit are contained in Chapter 14 of Part 2 of the Social Welfare (Consolidation Act, 2005, (sections 99 to 107), as amended.
The main Regulations relating to Carer's Benefit are contained in Chapter 6 of Part 2 of the Social Welfare (Consolidated Claims, Payment and Control) Regulations, 2007, (sections 53 to 58), as amended.
[Otherwise known as SI 142/2007]
The scheme is administered by the Carer’s Benefit section, Department of Social Protection, Social Welfare Services Office, Ballinalee Road, Longford, N39 E4E0.
The Carer must have been employed in full-time employment for at least eight weeks, either consecutive or not, in the 26 week period immediately prior to the commencement of the Carer's Benefit claim.
Full-time employment in this context is defined as insurable employment for at least 16 hours per week or 32 hours per fortnight.
This condition does not need to be satisfied on a second or subsequent claim where a person was in receipt of Carer's Benefit within the previous 26 weeks.
(Administrative Arrangements)
Persons who have been on Annual/Maternity/Adoptive/Parental/Paternity/Parents/Health & Safety or or Term-time leave immediately prior to becoming a carer may be eligible for Carer's Benefit. The leave period will be disregarded so that the 26 week period to be assessed (to find 8 weeks of remunerative full-time insurable employment, whether consecutive or not) will be the period prior to that leave.
Where persons have been on sick leave it will be necessary for them to submit a medical certificate of fitness. The 26 week period assessed (to find 8 weeks of remunerative full-time insurable employment, whether consecutive or not) will be the 26 week period before the sick leave period commenced. Where a person has been on sick leave on a number of occasions, it may be necessary to go back 2 or more periods which taken together, amount to a period of 26 weeks.
Only PRSI contributions paid in Classes A, B, C, D, E, H count towards Carer’s Benefit. Class S (self-employed contributions) do not count.
For a first claim the Carer must have:
AND EITHER
or
or
For second and subsequent claims the Carer does not need to satisfy the contribution conditions afresh.
The Relevant Tax Year(also referred to as the Governing Contribution Year) is the second last complete tax year before the Benefit Year in which benefit is claimed.
The qualifying PRSI contributions conditions for Carer's Benefit are determined on the basis of the "first day for which benefit is claimed" and not by the date on which the claim is received e.g. a claim received in December 2021 claiming benefit on a date in January 2022, the RTY is based on the date in January 2022.
The benefit year starts on the first Monday in January each year.
| First day for which benefit is claimed in | The Relevant Tax Year is |
| 2022 | 2020 |
| 2021 | 2019 |
Periods of insurance completed in the UK, EU or another EEA member state may be taken into account to meet the Pay Related Social Insurance (PRSI) contribution requirements.
Volunteer Development workers are required to have a total 156 paid PRSI contributions. They do not have to fulfil the requirement to have contributions paid in the Governing Contribution Year or in the 12 months immediately before commencement of the Carer's Benefit claim or have been employed for 8 weeks in the previous 26 week period.
They must take up Carer's Benefit immediately on cessation of Volunteer Development work.
The following guidelines will apply when eligibility for Carer's Benefit is being considered for a carer who does not live with the person being cared for.
Legislation for Carer's Benefit states that a person being cared for shall be regarded as requiring full-time care and attention where the person has such a disability that s/he requires from another person:
a) continual supervision and frequent assistance in connection with normal bodily functions, or
b) continual supervision in order to avoid danger to himself/herself.
One of the tests to decide if full-time care and attention is being provided is whether the care provided addresses the above issues.
The care provided must be, in nature, more personal care than housekeeping assistance.
The time spent providing care each week must not be less than 35 hours per week over 5-7 days.
A person can be considered to be providing full-time care and attention while they are engaged in employment, self-employment or education or training courses, as long as they:
And:
The weekly income in respect of employment and self-employment must not exceed €450. From July 2025 the weekly income disregard will increase from €450.00 to €625.00. This weekly amount is gross income, less statutory deductions. Statutory deductions include Superannuation (pension deduction)/Additional Superannuation Contribution (ASC), Income Tax, Pay Related Social Insurance (PRSI), Additional Voluntary Contribution (AVC), Pay Related Social Assurance (PRSA), Universal Social Charge (USC), Trade Union fees, and Private Health Insurance where the premium is paid by the carer, or the premium is paid through the carer’s joint bank account.
The Carer or person being cared for must not be resident in an Institution. For the purposes of Carer's Benefit, the legislation defines institution as meaning "a hospital, convalescent home or home for persons suffering from physical or mental disability or accommodation ancillary thereto, and any other similar establishment providing residence, maintenance or care for persons therein.”
A Carer may continue to be regarded as providing full-time care and attention to a person while either s/he or the person being cared for, is undergoing medical or other treatment, in a hospital or other institution for a period not longer than 13 weeks.
A Carer may also continue to be regarded as providing full-time care and attention where the person being cared for is attending a non-residential course of rehabilitation training, or a non-residential day care centre approved by the Minister for Health.
A Carer may also continue to be regarded as providing full-time care and attention for a period not longer than 18 months in circumstances where a child born on or after 1st January 2023 (otherwise eligible for Domiciliary Care Allowance) remains in hospital immediately after birth or, is transferred to another hospital for medical or other treatment.
A carer may also continue to be regarded as providing full-time care and attention for a period not longer than 26 weeks in a twelve-month period in circumstances where a child (otherwise eligible for Domiciliary Care Allowance) is admitted to an institution on a full-time basis for the purpose of receiving medical or other treatment of a temporary nature.
The person being cared for must be so incapacitated as to need full-time care and attention
A person is regarded as requiring full-time care and attention when s/he has such a disability that s/he requires from another person:
The degree of medical incapacity and the expected duration of incapacity must be certified by a medical doctor.
Where a Domiciliary Care Allowance is being paid in respect of the person being cared for no medical certification is required.
A person who meets the conditions for receipt of Carer’s Benefit for a period of less than six weeks, and does not continue to satisfy the conditions for receipt of Carer’s Benefit beyond such a period, will be disqualified from receiving Carer's Benefit for the same care recipient for a period of six weeks. The period of six weeks commences from the last day upon which the person was entitled to receive Carer’s Benefit for the care recipient. This provision is detailed in Section 106 of the Social Welfare Consolidation Act 2005, as amended.
Carer's Benefit will cease to be paid if the care recipient for whom the benefit is being paid, fails without good cause to attend for or to submit him/herself for any medical examination that may be required.
A person who is permanently resident in this State is not entitled to Carer's Benefit while absent from the State. However Carers may take holidays of up to 3 weeks in a calendar year and receive payment but the Carer’s Benefit section must be contacted in advance and travel details submitted.
Where the Carer or the cared for person is undergoing penal servitude, imprisonment or detention in legal custody, the statutory "full time care" requirement is not satisfied during the detention period. Carer's Benefit is not payable in respect of this period.
Only one Carer's Benefit can be paid in respect of a person requiring full-time care and attention. If, however, the Carer is giving full-time care and attention to more than one person, the rate of Carer's Benefit payable is increased by 50% of the standard personal rate.
Payment is made up of a personal rate and Child Support Payment (previously known as Increase for a Qualified Child), where appropriate.
Child Support Payment is payable:
See separate operational guidelines for more detail on Child Support Payment (previously known as Increase for a Qualified Child).
Half the standard Child Support Payment is payable where the Carer is living with a spouse/civil partner/cohabitant.
For rates of payment see Rates of Payment- SW19 which is updated each year.
The Carer’s Support Grant is an annual payment for Carers who have an entitlement to Carer’s Benefit on the first Thursday in June each year.
You do not need to apply for a Carer’s Support Grant if you qualify for Carer's Benefit. It is automatically paid on the first Thursday in June. This grant is at a fixed rate of payment.
The Carer’s Support Grant is paid for every person you care for provided you satisfy other conditions.
A person in receipt of Carer's Benefit will be entitled to six weeks payment following the death of the care recipient.
See separate operational guideline on "Payment Methods" in 'Operational Guidelines: Payment-related issues' for more detail on after death benefits.
Carer's Benefit is not payable concurrently with another payment from the department (other than Child Benefit and Disablement Benefit under the Occupational Injuries Scheme).
If the Carer's spouse/civil partner/cohabitant is in receipt of a payment from the department, which included an increase in respect of him/her as a dependent, the increase on the spouse/civil partner/cohabitant's social welfare payment is not payable from the date the Carer's Benefit is awarded.
Carer's Benefit will not be paid in a case where the person being cared for is in receipt of Constant Attendance Allowance as an increase in a Disablement pension under the Occupational Injuries Scheme.
For further information on this Allowance see Operational Guidelines: Occupational Injuries Benefit - Disablement Benefit.
Carer's Benefit is not payable where a Carer's Allowance or Half Rate Carer's Allowance is being paid.
(See full description of this scheme in the separate guidelines for Operational Guidelines: Carer's Allowance
Carer's Leave legislation was introduced by the Department of Business, Enterprise and Innovation on 2 July 2001 to allow for temporary unpaid leave from employment in tandem with with Carer's Benefit for employees who satisfy certain conditions. The duration of Carer's Leave was extended to two years with effect from 24 March 2006 and is provided for under sections 6,7, 8 of the Carer's Leave Act 2001, as amended by section 48 and Schedule 9 of the Social Welfare Law Reform and Pensions Act 2006.
Enquiries relating to Carer's Leave are dealt with by:
Note:
The rates charged for using 0818 (LoCall) numbers may vary among different service providers.
A person may qualify for Carer's Leave even if they do not qualify for Carer's Benefit.
If a person thinks they may qualify for Carer’s Benefit and wishes to make a claim, they must complete a CARB1 application form to have their entitlement assessed.
The Carer's Benefit claim form CARB1 should be completed in full and signed by the Carer and the person being cared for, in all cases. If either the Carer or the person being cared for are unable to sign the form they should make a mark, and this should be witnessed by a person from outside the household.
An application should be made eight weeks before the claimant intends to leave or reduce their working hours of employment in order that his/her eligibility can be assessed prior to their change in employment to meet the qualifying conditions. The claimant is required to give his/her full name, address, date of birth, Personal Public Service Number (PPS No.), details of spouse/civil partner/cohabitant, and details of the person being cared for. Details of qualified child/ren, for whom an increase is being claimed, should also be given.
The claimant should have his/her employer complete, sign and stamp the relevant section of the form in relation to employment and certification of Carer's Leave.
The medical report on the care recipient should be completed and signed by a registered Medical Practitioner.
On receipt of the claim, it should be date stamped, registered on the computer system. The claimant should be advised to quote his/her PPS number in any future contact with the department regarding Carer's Benefit.
Depending on financial circumstances, a person may claim Supplementary Welfare Allowance from a Community Welfare Officer, while awaiting a decision on entitlement to Carer's Benefit.
The claimant is required under Social Welfare legislation to produce certificates, documents, information, and evidence as required, for the purposes of deciding the claim.
Where documentation is outstanding a Deciding Officer or Social Welfare Inspector may request it. Failure to supply requested documentation or evidence may result in an application being disallowed.
Where any doubt arises as to whether a claimant is capable of looking after the care recipient (e.g. the claimant has been in receipt of Disability Allowance, Illness Benefit, Disablement Pension or Invalidity Pension) s/he may be required to provide medical evidence that s/he is capable of providing the required care and attention.
A decision on entitlement cannot be made until all the necessary documentation has been provided.
It is an offence for a person to knowingly make a false or misleading statement or to provide documents or information which s/he knows to be false in some respect for the purpose of obtaining or establishing entitlement to benefit, or benefit at a higher rate. A person found guilty of such an offence could be liable to a fine or a term of imprisonment or both. Any overpayment of pension would also be repayable to the department.
A late claim will be accepted for up to eight weeks after caring has commenced where an emergency caring situation has arisen and the claimant had to take up caring duties immediately. A claim later than eight weeks may be accepted at the discretion of the Deciding Officer where s/he considers there was good cause throughout the period of delay, but payment cannot be made in respect of a period more than 6 months prior to the date of claim.
Good cause may be shown to exist where wrong information received from the department prevented a person making a claim to Carer's Benefit at the correct time.
See the separate operational guidelines on 'Claims and Late Claims' for further information on late claims and other circumstances in which backdated payment of the benefit or increases for qualified child/ren may be made.
The medical report on the care recipient is examined by a departmental Medical Assessor who may give an opinion on whether full time care and attention is required in accordance with Carer's Benefit Legislation.
The claimant's PRSI contributions record is checked with Client Data Services.
Where the details furnished with the claim are insufficient to decide the claim, e.g. full-time care and attention, residence, or reduction in hours are not satisfactorily evidenced, further enquiries are made, either by correspondence with the claimant or by referring the file containing the claim form and supporting documentation to a Social Welfare Inspector for the area where the claimant lives.
Carer's Benefit is awarded from the Thursday following the reduction in hours or cessation of employment for the purpose of caring duties. Where the caring situation has commenced earlier than the application for Carer's Benefit, payment will be awarded from the Thursday following the date of commencement of the caring situation, subject to the normal provisions in regard to late claims (see paragraph on late claims above).
When all the relevant details are available, the claim is referred to a Deciding Officer for decision. Claims are decided by Deciding Officers appointed by the Minister under Section 299 of the Social Welfare (Consolidation) Act 2005. They are independent in the exercise of their function in deciding on entitlement to Carer’s Benefit. A written notification of the decision is issued to the claimant.
See separate operational guidelines on "Decision Making and Natural Justice".
A pre-decision letter is issued in cases where the claimant will satisfy the qualifying conditions subject to cessation of employment and immediate commencement of caring. The claimant is required to have his/her employer confirm that he/she has been granted Carer's leave for a given period or that the claimant has resigned from employment. The claimant is required to sign a declaration to the effect that he/she is ceasing /has ceased employment on a certain date and will immediately commence/has commenced providing care to the relevant person(s) concerned. The claimant will be required to declare that there has been no change in circumstances previously declared in respect of the claim. This is known as a supplementary claim.
On receipt of the supplementary claim a written notification of the decision is issued to the claimant.
Where Carer's Benefit is refused a written notification of the decision is also issued and the claimant is given information regarding the right of review and/or appeal.
Any decision of a Deciding Officer may be subsequently revised by a Deciding Officer in the light of new facts or new evidence. There is also a right of appeal against a revised decision.
See separate operational guideline on "Revised Decisions".
In cases where Carer's Benefit is refused because the PRSI contribution conditions are not met or where the claimant has not met the employment conditions (for Carer's Benefit) but the person to whom care is being provided is considered to require full-time care and attention as defined in Carer's Benefit legislation, the claimant is advised at the decision stage of a possible entitlement to Carer's Leave (see separate paragraph on Carer's Leave) and to Carer's Allowance (which is subject to a means test and conditional on the person being cared for needing full-time care and attention for at least 12 months).
The claimant is also advised of his/her entitlement to credited employment contributions (credits) should he/she decide to avail of Carer's Leave only. On return to work, the claimant should arrange with his/her employer to make an application for Carer's Leave credits (see separate paragraph on Credits).
A person who is dissatisfied with the Deciding Officer's decision is entitled to seek a review of that decision. A review is normally carried out by a different Deciding Officer.
The review will look at all the new evidence submitted by the customer along with the original documentation provided. Following the review, the customer will be notified of the outcome in writing.
Any decision of a Deciding Officer may be subsequently revised by a Deciding Officer in the light of new information or evidence. This could arise where new information is made available as part of an appeal by the claimant. In such circumstances, a Deciding Officer may revise a decision on entitlement, if it is to the advantage of the claimant. There is also a right of appeal against a revised decision.
See separate operational guideline on "Revised Decisions".
A person who is dissatisfied with the Deciding Officer's decision may appeal the decision. The appeal should be made in writing to the Chief Appeals Officer, Social Welfare Appeals Office, D'Olier House, D’Olier Street, Dublin 2, within 21 days of notification of the Deciding Officer's decision, stating the grounds of appeal.
Carer's Benefit is payable on Thursday of each week. It is paid weekly in advance. This means that each payment covers the Thursday through to the following Wednesday.
It can be paid by Public Services Card at a local Post Office or by electronic fund transfer (EFT) into a person’s bank, building society or credit union account (not a mortgage account).
Arrears are not calculated until the Carer’s Benefit claim has been put into payment. Any arrears of payment due, less any other payments made on your behalf for this period, and less any overpayments that have occurred, may be issued to your requested method of payment, or paid by cheque.
See separate operational guideline on "Payment Methods" in 'Operational Guidelines: Payment-related issues' for more detail.
Carer's Benefit is payable to a Carer for a period of 2 years for each care recipient. This may be claimed as a single continuous period or in separate time periods subject to a minimum of 6 weeks for any given period (see paragraph re Disqualifications where a person claims Carer's Benefit for less than 6 weeks).
In the case where a carer is providing care concurrently to more than one person the 2 year entitlement in respect of each recipient may overlap.
An overlap could occur where a Carer is providing care to one person and six months later they commence caring for another person. Each care recipient is entitled to a total of 2 years care.
A Carer could apply for Carer's Allowance after the 2 years of Carer's Benefit has expired if the care recipient(s) is still in need of full-time care and attention (see separate operational guideline on Carer's Allowance for more details).
If the person being cared for dies while in your care, Carer's Benefit continues to be payable for 6 weeks afterwards.
If a Carer dies and their spouse/partner is in receipt of one of the payments listed below then the spouse/partner is entitled to 6 weeks payment of the deceased person's Carers Benefit payment.
See separate guideline on "Payment Methods" in 'Operational Guidelines: Payment-related issues' for full details of the circumstances in which payments after death are made.
Social Welfare legislation puts an onus on the Carer to notify the department of any changes in circumstances - see below.
With the notification of award, the Carer is issued with a list of circumstances and events which may affect entitlement to the allowance, and advised of the obligation to notify any such change.
The following are some circumstances and events which may affect a person’s entitlement to a Carer's Benefit:
Failure to notify the department of any of the above events may result in an overpayment of Carer's Benefit which may be recoverable from the Carer by way of lump sum repayment or weekly deductions.
See separate Guidelines on "Overpayment Recovery".
The effective date of payment where an increase in benefit (e.g. an increase for an additional child) would normally be decided by reference to legislative and other provisions in relation to late claims - see at above and separate Guidelines on "Claims and Late Claims" and "Revised Decisions".
Carer's Benefit may be paid in certain circumstances during which the Carer is temporarily out of the state for a maximum period of 3 weeks.
Carer's Benefit may be paid while the Carer is outside the State, provided that it is for the specific purpose of accompanying the cared for person while they are getting treatment in an institution of a temporary nature for a disability that commenced before they left the State. A maximum period of 13 weeks can be paid. Permission must be sought before the Carer or cared for person leaves the State. Failure to do so will result in the loss of entitlement.
A Carer should notify the Carer’s Benefit section if they are leaving the state permanently and their Carer’s Benefit payment will be stopped.
Carer's Benefit may be paid to a carer resident in any country within the EU who is providing full-time care and attention to another person(s) in that country, provided the qualifying conditions have been met in relation to the Carer's Benefit legislation.
If you lose your Public Services Card or a cheque, you should notify the department immediately.
Steps will then be taken to cancel the existing card/cheque and to issue replacements.
If the cheque has already been cashed an investigation will take place before a replacement is issued.
See separate operational guideline on "Payment Methods" in 'Operational Guidelines: Payment-related issues' for more detail regarding action to be taken when a Social Welfare swipe card (E.I.T.) or a cheque from the department, is lost or stolen. The department, the Gardaí and the Post office of payment should be notified immediately of any such loss or theft.
A review is initiated when the Carer notifies the department of any changes in his/her circumstances or in the circumstances of the person(s) being cared for or if a medical review of the person being cared for is required. A fresh medical report may be required or the care recipient may have to attend for a medical examination. A review may be carried out by way of a visit by a Social Welfare Inspector, or by direct correspondence with the Carer.
Periodic reviews may be initiated by the department to confirm that Carer's Benefit is correctly in payment and that the Carer continues to fulfil the qualifying conditions.
A review of a Carer’s claim can result in the suspension or termination of payment where initial enquiries with the Carer, including written communication, fail to establish the facts as required or, where following a review of the qualifying conditions for payment of Carer's Benefit a Deciding Officer deems that the qualifying conditions are no longer satisfied. The Carer will be advised in writing of a decision to suspend/stop payment in advance.
There will be a right of review and/or appeal against this decision, as referred to already in this guideline. If an overpayment of Carer's Benefit has occurred, it may be recoverable by the department.
See separate Guidelines on "Overpayment Recovery".
See also separate Guidelines on "Decision Making" and "Revised Decisions" in relation to principles of Natural Justice and Revised Decisions.
Carer’s Benefit is a taxable source of income and should be advised to your local tax office. It is up to each individual receiving Carer’s Benefit to notify the Office of the Revenue Commissioners that they have been awarded the payment.
Credited employment contributions (credits) are awarded to recipients of Carer's Benefit for each week of benefit at the same rate as the claimant's last paid contribution. Details of credits are transmitted by the Carer's Benefit computer system to Central Records upon closure of a claim.
Those who avail of Carer's Leave only are entitled to credits on cessation of a period of Carer's Leave. An application form for Carer's Leave Credits is enclosed with the decision letter (on refusal of Carer's Benefit where there may be an entitlement to Carer's Leave) and the claimant is advised on return to work to arrange with his/her employer to have the application form completed and submitted directly to Client Eligibility Services, Department of Social Protection, McCarter's Road, Ardarvan, Buncrana, Co. Donegal, Ireland, F93 CH79.
See also separate operational guideline on ‘PRSI-Credited Social Insurance Contributions’ for further details.
New flexible pension arrangements for people applying for State Pension (Contributory) , will be introduced from January 2024. These are for people who turn 66 on or after 1 January 2024.
If you are aged 66 in 2024 or later, you will have the choice to claim your State Pension (Contributory) on any date between the age of 66 and 70.
If you decide to postpone the drawdown of your pension, you will continue to receive Carer’s Benefit for as long as you continue to satisfy the qualifying scheme conditions and payment duration.
See separate guidelines A more flexible Contributory State Pension.
From January 2024, Long-Term Carers Contribution Periods make it easier for a carer to qualify for the State Pension (Contributory) when they reach pension age. Any period in which you are registered as providing care to an incapacitated person can be included in your pay-related social insurance (PRSI) record.
It is important to note that Long-Term Carers Contributions can only be used for State Pension (Contributory) once you have reached a minimum of 1040 weeks (20 years).
See separate guidelines Long-Term Carers Contribution Periods.
Documents in respect of Carer’s Benefit are retained and are not destroyed until six years after termination of claim. A random sample of 10% of files due to be destroyed are retained for archival purposes in accordance with the National Archives Act.
Files over 6 years will be retained where: