Pádraig O'Sullivan (Cork North Central, Fianna Fail)
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826. To ask the Minister for Employment Affairs and Social Protection when further details will be announced regarding the way in which self-employed persons in receipt of the pandemic unemployment payment can earn up to €480 a month without having their payment impacted; and if she will make a statement on the matter. [32576/20]

Paul Murphy (Dublin South West, RISE)
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830. To ask the Minister for Employment Affairs and Social Protection when the earnings threshold of €480 per month will be introduced for self-employed persons that are in receipt of the pandemic unemployment payment to allow same to take up occasional work opportunities and keep their payment. [33196/20]

Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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844. To ask the Minister for Employment Affairs and Social Protection the rationale behind the need to be on the PUP for 16 weeks before a person can qualify for the part-time job incentive scheme (details supplied); and if she will make a statement on the matter. [32459/20]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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I propose to take Questions Nos. 826, 830 and 844 together.

Budget 2021 introduced an earnings threshold of up to €480 over a rolling 4 week period for self- employed people who are in receipt of the Pandemic Unemployment Payment. The threshold amount is based on gross income minus trading expenses and before tax and PRSI are deducted. The measure was implemented with immediate effect and allows a self-employed individual to take up occasional work opportunities and still retain their payment.

The Part Time Job Incentive is an administrative scheme which allows people who are in receipt of long term Jobseekers Allowance to engage in part time insurable employment for less than 24 hours per week and receive a special weekly income supplement. Under the scheme a jobseeker can apply for this support for at least 390 days. Budget 2021 has extended the Part Time Job Incentive scheme to the self-employed who transition from the Pandemic Unemployment payment. Under this scheme, a self-employed person receiving the Pandemic Unemployment, can engage in self-employment for up to 24 hours per week and retain a personal weekly rate of payment of €128.60. A qualifying period on the Pandemic Unemployment Payment for eligibility for self employed recipients has been removed and this will facilitate immediate access to the scheme for the self-employed.

A self -employed person also has the option of applying for jobseekers allowance where they are trading at a reduced level and satisfy the qualifying conditions of the scheme.

I trust that this clarifies the position for the Deputies.

Neale Richmond (Dublin Rathdown, Fine Gael)
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827. To ask the Minister for Employment Affairs and Social Protection if consideration has been given to assessing self-employed person’s incomes for the PUP as income minus expenses rather than their gross wage as it is for their annual tax self-assessment; and if she will make a statement on the matter. [32814/20]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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The Pandemic Unemployment Payment was introduced as an emergency measure to provide an income support to those who had lost their employment as a result of Covid. In order to ensure that the scheme was simple and accessible for the unprecedented number of applicants, a flat payment rate was introduced. This rate was the equivalent of the rate for a two-person household.

From 26 June 2020, the Pandemic Unemployment Payment moved to 2 rates of payment; a 3 rate structure is in place since 17 September; and a 4 rate structure is in place since 16 October. These changes more closely link the rate of payment to the amount that individuals previously earned and make the scheme more targeted and fair. In determining the rate payable, the objective was to ensure that recent earnings were taken into account.

The rate of the Pandemic Unemployment Payment for a self-employed person is calculated by reference to their reckonable income in either 2018 or 2019, whichever is the greater. Details of reckonable income are supplied to the Department by the Revenue Commissioners, and are supplied net of business related costs, including capital allowances. When submitting returns to the Revenue Commissioners, self-employed persons can offset business related costs against gross trading income, with the resulting assessment to tax and PRSI based on net profits.

I hope that this clarifies the matter for the Deputy.