Malcolm Byrne (Wicklow-Wexford, Fianna Fail)
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666. To ask the Minister for Employment Affairs and Social Protection the supports available and taxes/levies charged from the State from 1 January 2026 to a single person where they are, in receipt of jobseekers' allowance and not working, working 19 hours-per-week at the new minimum wage rate, working 39 hours-per-week at the new minimum wage rate, in tabular form; and if he will make a statement on the matter. [55278/25]

Dara Calleary (Mayo, Fianna Fail)
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Jobseeker’s Allowance is a means-tested social welfare payment for people who are unemployed. Household income, savings, shares, investments, property other than the home are considered to determine whether a person satisfies the means test.

Jobseeker's Allowance is not subject to income tax, USC or PRSI.

If a person is not working and has no other income, the maximum rate of Jobseeker’s Allowance for a single person will be €254 per week from January 2026.

A person can work up to 3 days per week and can qualify for Jobseeker’s Allowance provided that they satisfy all elements of the means test. If a person works a full working week of 39 hours, they will not qualify for Jobseeker’s Allowance. Depending on their family circumstances, they may be eligible for the Working Family Payment which is a tax-free payment available to employees with children.

There is a daily disregard of €20 applied for income under Jobseeker's Allowance giving a total disregard of up to €60 per week. The balance is assessed at 60%

The minimum wage will rise to €14.15 per hour from 1 January 2026. If a jobseeker is working 19 hours at minimum wage for 3 days per week, their gross income from employment is €268.85 per week. In this case the means assessed is €125.30 per week. Assuming that they have no other means then they would be entitled to Jobseeker's Allowance of €128.70 per week from January 2026.

In line with the Programme for Government commitment, my Department is examining a new Working Age Payment which would provide that employees would always see an increase in income when they work or take on additional hours. This would move away from the current days worked system. Officials in the Department are exploring a range of potential models for a new Working Age Payment. It is intended to publish a Strawman proposal for consultation early next year.

I trust that this clarifies the position for the Deputy.