Cathy Bennett (Cavan-Monaghan, Sinn Fein)
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1397. To ask the Minister for Employment Affairs and Social Protection further to the comments of the Taoiseach in May 2022, regarding examining the potential introduction of paid maternity and pension benefits for women working on farms; if he will outline the examinations that were carried out; and if he will make a statement on the matter. [18867/25]

Dara Calleary (Mayo, Fianna Fail)
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In general, women working on farms are liable to social insurance contributions in the same manner as their spouses or civil partners and, consequently, would be entitled to a range of social insurance benefits, including maternity and pension benefits.

Since 2014, certain spouses and civil partners of self-employed sole traders, including farmers, can pay self-employment contributions and thereby establish entitlements to social insurance benefits, in their own right. This includes people who work in their self-employed spouse or civil partner’s business, including on farms, doing similar or ancillary tasks but who are not business partners or employees. The annual €5,000 income threshold to be eligible to make a self-employment contribution applies to these spouses or civil partners in the same way as to other self-employed people.

Alternatively, where a family farm business is incorporated as a limited company, assisting relatives involved in the business pay employment contributions as employees or self-employment contributions as self-employed contributors, depending on whether a contract of service or a contract for service exists, subject to their income exceeding the appropriate thresholds to do so.

Finally, if two or more family members (including spouses or civil partners) operate a business, including farming, as a partnership and share the profits, each business partner is insurable as a self-employed contributor, provided each partner earns €5,000 or more in a contribution year.

I believe the current legislative provisions concerning family employment and social insurance coverage achieve the necessary balance between establishing a formal and uniform system, while acknowledging the informal and varied practicalities inherent in family operated enterprises.

I trust this clarifies the matter for the Deputy.