Bríd Smith (Dublin South Central, People Before Profit Alliance)
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431.To ask the Minister for Employment Affairs and Social Protection if a person (details supplied) who is self-employed and who was placed on the temporary Covid payment during the pandemic has an entitlement to jobseekers’ benefit payments, or to the State pension (contributory) at 66 given that contributions during the pandemic period were interrupted; to clarify the steps such person needs to take to ensure they do qualify for the State pension (contributory) at 66 in light of the interruption to contributions during the pandemic; and if she will make a statement on the matter. [24617/24]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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The Social Welfare (Covid-19) (Amendment) Act 2020, provided, amongst other provisions, for the attribution of social insurance contributions to insured persons who were beneficiaries of certain Covid-19 income support payments. These payments included the pandemic unemployment payment and the temporary wage subsidy scheme.

Consequently, self-employed individuals who were in receipt of the pandemic unemployment payment in a given year were attributed 52 Class S contributions when they made their annual tax return for that year. To receive the attributed contributions the individual needed to submit an annual tax return for the year in question, including settling any tax liability due.

The attributed class S contributions can help a person qualify for social welfare payments such as Jobseeker’s Benefit, Maternity and Adoptive Benefit.

To qualify for the State Pension (contributory), a person must have entered the social insurance system 10 years before they draw their State Pension (contributory) and have paid a minimum of 520 qualifying contributions. Class S contributions attributed whilst in receipt of a Covid-19 income support can be used to reach this threshold.

Once this threshold is reached, paid contributions, credited contributions and caring periods (where applicable), are used to assess the rate of payment due to any claimant when they apply for the State Pension (contributory).

In addition, in order to be awarded State Pension (contributory), class S PRSI contributors (who have satisfied the other qualifying conditions) must ensure that their tax returns are in order, and any outstanding class S PRSI contribution liability is paid.

I hope this clarifies the matter for the Deputy.