Michael Creed (Cork North West, Fine Gael)
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33. To ask the Minister for Social Protection the position regarding persons who are self employed and who simultaneously qualify for a means tested social welfare payment, jobseeker's allowance; if such persons are liable for the minimum PRSI charge of €500; and if she will make a statement on the matter. [46442/14]

Joan Burton (Dublin West, Labour)
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All self-employed workers with annual income in excess of €5,000 are liable for PRSI at the class S rate of 4%, subject to the minimum payment of €500. This entitles them to access a range of long-term benefits such as 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).

Self-employed workers with insufficient means may access social welfare supports by establishing entitlement to assistance-based payments such as jobseeker’s allowance and disability allowance. Self-employed workers can apply for the means-tested jobseeker’s allowance if their business ceases or if they are on low income as a result of a downturn in demand for their services.

In instances where a self-employed worker qualifies for a means tested social welfare payment and has annual self-employed income in excess of €5,000, he/she continues to be liable for class S PRSI at 4% on their self-employed income, subject to a minimum payment of €500.