Joan Burton (Dublin West, Labour) | Oireachtas source

I thank the Deputy for the question. The treatment of workers involved in the fishing industry depends on whether they are regarded as an employee or self-employed or, if self-employed, are a share-fisherman-woman for social insurance purposes. A fisherman or woman who is paid a fixed wage or salary may be regarded as an employee of the boat owner or skipper and, similar to employees in other sectors, is liable to pay PRSI contributions at class A. Class A employees pay PRSI at 4 % and have access to the full range of social insurance benefits, including jobseeker’s benefit. In addition, their employer makes a PRSI contribution of 10.75%.

Fishermen or women who are not employees may be regarded as self-employed for social insurance purposes. Once annual income exceeds €5,000, they are liable to PRSI at the class S rate of 4%, subject to the minimum payment of €500. This gives entitlement to a more limited range of long-term but valuable benefits such as the State pension, contributory, and widow’s, widower’s or surviving civil partner’s pension, contributory, as well as maternity benefit, adoptive benefit and guardians payment, contributory.

A person who works in the fishing industry on a self-employed basis and is paid solely by the "share" of the value of the catch is regarded as a share-fishermen or women. In addition to their liability to pay class S PRSI contributions, they also have the option to pay additional PRSI contributions at class P. This contribution is over and above the PRSI paid under class S and is charged at 4% of all income over €2,500, subject to a minimum annual payment of €200. Class P entitles the contributor to limited jobseeker's benefit up to 13 weeks in each calendar year, limited illness benefit up to 52 weeks and treatment benefit.

Additional information not given on the floor of the House

In 2012, 16 individuals opted to pay class P contributions. Class P was introduced to reflect the very unique characteristics of share-fishing whereby, following a 1986 High Court ruling, the skipper and crew are regarded to be in partnership. A fisherman who owns his own boat is not precluded from opting to pay class P provided he or she is remunerated by way of "sharing" the catch with his or her crew. Extension of additional entitlements, such as class P entitlements, to other categories of fishermen-women not engaged in share-fishing activities could only be considered in the context of extension of entitlements to other categories of self-employed, whose activities do not have the same unique characteristics which prevail in share-fishing.

Self-employed workers, including share fishermen-women, who cannot work because of poor weather conditions can apply for the means-tested jobseeker’s allowance during periods of unemployment. In general, their means will take account of the level of earnings in the last twelve months in determining their expected income for the following year. Typically, over 80% of jobseeker’s allowance claims from self-employed persons have been awarded over recent years.

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