Robert Troy (Longford-Westmeath, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

389. To ask the Minister for Employment Affairs and Social Protection the reason it appears that section 30E (1)(a) of the Social Welfare Consolidation Act 2005 (as amended) penalises persons working a partial year as an employee at a disadvantage compared to persons that are self-employed full-year employees (details supplied). [58496/21]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
Link to this: Individually | In context | Oireachtas source

It is understood that the Deputy's question relates to the provisions of subsection 30E(1A) of the Social Welfare Consolidation Act 2005 (as amended).

This subsection applies the provisions of Chapter 5B of the Act to employed social insurance contributors as well as to persons in receipt of an occupational pension between the age of 16 and pensionable age where such contributors or persons also have unearned income in a contribution year.

Where employed persons work for any part of a contribution year and also have unearned income in that contribution year, they are liable for the 4% contribution on that unearned income unless it is less than the Revenue chargeable person amount of €5,000 per annum. This contribution, recorded as class K, does not give rise to any social insurance entitlements.

I trust this clarifies the matter.