Social Welfare (Miscellaneous Provisions) Act 2024

PART 1 Preliminary and General

1. Short title, construction and commencement

1. (1) This Act may be cited as the Social Welfare (Miscellaneous Provisions) Act 2024.

(2) The Social Welfare Acts and this Act, other than sections 15 and 17, shall be construed together as one Act.

(3) This Act, other than this Part, Part 2 and Part 4, comes into operation on such day or days as the Minister for Social Protection may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.

(4) Section 15 comes into operation on such day or days as the Minister for Finance may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.

(5) Part 2 comes into operation on 1 October 2024.

2. Definition

2. In this Act, “Principal Act” means the Social Welfare Consolidation Act 2005.

PART 2 Amendment to Principal Act Relevant to Employment Contributions

3. Amendment of certain provisions of Principal Act relevant to employment contributions

3. (1) Each provision of the Principal Act specified in column (2) is amended, on and from 1 October 2024, by the substitution of the text referred to in column (4) opposite the mention of that provision for the text referred to in column (3) opposite that text.

(2) Each provision amended under subsection (1) is amended, on and from 1 October 2025, by the substitution of the text referred to in column (5) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (1).

(3) Each provision amended under subsection (2) is amended, on and from 1 October 2026, by the substitution of the text referred to in column (6) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (2).

(4) Each provision amended under subsection (3) is amended, on and from 1 October 2027, by the substitution of the text referred to in column (7) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (3).

(5) Each provision amended under subsection (4) is amended, on and from 1 October 2028, by the substitution of the text referred to in column (8) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (4).

(6) In this section, a reference to a column is a reference to a column of the Table to this section.

TABLE

Amendment (1)	Provision of Principal Act (2)	Text of Provision (3)	First Substitution (4)	Second Substitution (5)	Third Substitution (6)	Fourth Substitution (7)	Fifth Substitution (8)
1.	Section 13(2)(b)(ii)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
2.	Section 13(2)(d)(i)	“7.8 per cent”	“7.9 per cent”	“8 per cent”	“8.15 per cent”	“8.3 per cent”	“8.5 per cent”
3.	Section 13(2)(d)(ii)	“10.05 per cent”	“10.15 per cent”	“10.25 per cent”	“10.4 per cent”	“10.55 per cent”	“10.75 per cent”
4.	Section 13(2)(db)(ii)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
5.	Section 13(8)	“0.5 per cent”	“0.6 per cent”	“0.7 per cent”	“0.85 per cent”	“1 per cent”	“1.2 per cent”
6.	Section 13(8)	“7.8 per cent”	“7.9 per cent”	“8 per cent”	“8.15 per cent”	“8.3 per cent”	“8.5 per cent”
7.	Section 13(8)	“10.05 per cent”	“10.15 per cent”	“10.25 per cent”	“10.4 per cent”	“10.55 per cent”	“10.75 per cent”
8.	Section 13(10)(a)(i)	“14.05 per cent”	“14.25 per cent”	“14.45 per cent”	“14.75 per cent”	“15.05 per cent”	“15.45 per cent”
9.	Section 21(1)(a)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
10.	Section 21(1)(c)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
11.	Section 21(3)(a)(i)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
12.	Section 29(1)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
13.	Section 30B(2)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
14.	Section 30F(1)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
15.	Section 30F(4)(a)(i)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”

4. Amendment of section 13 of Principal Act

4. Section 13(2)(d) of the Principal Act is amended—

(a) in subparagraph (i), by the substitution of “€496” for “€441”, and

(b) in subparagraph (ii), by the substitution of “€496” for “€441”.

5. Amendment of section 21 of Principal Act

5. Section 21(1) of the Principal Act is amended—

(a) by the substitution of “Subject to section 38BA, self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions” for “Self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions”,

(b) in paragraph (a), by the substitution of “€650” for “€500”,

(c) in paragraph (c), by the substitution of “€650” for “€500”,

(d) in paragraph (ea), by the substitution of “€650” for “€500”, and

(e) in paragraph (f), by the substitution of “€650” for “€500” in each place where it occurs.

6. Amendment of section 26 of Principal Act

6. Section 26(1) of the Principal Act is amended—

(a) by the substitution of “Subject to section 38BA, a voluntary contribution” for “A voluntary contribution”, and

(b) by the substitution of “€650” for “€500”.

7. Amendment of section 29 of Principal Act

7. Section 29(1) of the Principal Act is amended by the substitution of “Subject to section 38BA, an optional contributor shall” for “An optional contributor shall”.

8. Amendment of section 30F of Principal Act

8. Section 30F(1) of the Principal Act is amended by the substitution of “Subject to subsection (1A) and section 38BA” for “Subject to subsection (1A)”.

9. Calculation of certain rates of contribution applicable to part years

9. Chapter 6 of Part 2 of the Principal Act is amended by the insertion of the following section after section 38B:

“Calculation of certain rates of contribution applicable to part years

38BA. (1) Subject to subsection (2), this section applies to a contribution payable under any of the following provisions:

(a) section 21(1);

(b) section 26(1);

(c) section 29(1);

(d) section 30F.

(2) This section shall not apply to contributions payable on emoluments to which Chapter 4 of Part 42 of the Act of 1997 applies.

(3) Where, by virtue of any amendment to this Act, a person is required to pay a contribution to which this section applies at different rates, or in different amounts, in two parts of a contribution year, the rate of the contribution payable by the person in respect of the contribution year shall be determined by the following formula—

((A x C) + (B x D))/12

where—

A is the first rate,

B is the second rate,

C is the number of months (including part months) in the contribution year during which the first rate is effective in relation to the person, and

D is the number of months (including part months) in the contribution year during which the second rate is effective in relation to the person.

(4) In this section—

‘contribution’ includes a reference to a contribution payable whether expressed as a euro amount, as a percentage of reckonable income or as a percentage of reckonable emoluments;

‘first rate’ means the contribution effective in relation to a person from the first day of a contribution year until the day before the day on which the second rate becomes effective in relation to the person;

‘second rate’ means the contribution effective in relation to a person on the last day of a contribution year.”.

PART 3 Amendment to Principal Act Relevant to Jobseeker’s Pay-Related Benefit

10. Amendment of section 62 of Principal Act

10. Section 62 of the Principal Act is amended by the insertion of the following subsections after subsection (11):

“(12) The Minister may, subject to subsection (15)(b), prescribe a date or dates after which—

(a) an application for jobseeker’s benefit shall not be made by a class or classes of person to whom regulations under section 68KC(1)(a) or 68KC(2) apply, and

(b) jobseeker’s benefit payments shall cease to be made to a class or classes of person to whom regulations under section 68KC(1)(a) or 68KC(2) apply,

and, in each case, such date or dates shall not be before the relevant date (within the meaning of Chapter 12AA) that applies to such a class.

(13) Notwithstanding anything in this Chapter, an application for jobseeker’s benefit shall not be made by a class of person to whom regulations under subsection (12)(a) apply after the date prescribed in relation to that person.

(14) Notwithstanding anything in this Chapter, a jobseeker’s benefit payment shall not be made to a class of person to whom regulations under subsection (12)(b) apply after the date prescribed in relation to that person.

(15) When making regulations under subsection (12), the Minister—

(a) may specify different dates in respect of different classes of person, different classes of employment, and different types of application, and

(b) shall have regard to—

(i) the age of the classes of person to whom the regulations relate,

(ii) the type, nature, duration or pattern of the employment or previous employment of the classes of person to whom the regulations relate,

(iii) the nature or identity of the employer or employers of the classes of person to whom the regulations relate,

(iv) typical employment patterns in the economic sector in which the classes of person to whom the regulations relate are employed, are normally employed or were previously employed,

(v) the extent to which the classes of person to whom the regulations relate have lost, or are expected to lose, earnings or income,

(vi) the extent to which the classes of person to whom the regulations relate are receiving, or have received, benefits under this Act,

(vii) the extent to which the classes of person to whom the regulations relate have retained, or are expected to retain, levels of employment, and

(viii) the reason for which, and circumstances in which, the persons or classes of person to whom the regulations relate have lost employment.”.

11. Amendment of section 67 of Principal Act

11. Section 67 of the Principal Act is amended by the insertion of the following subsection after subsection (8A):

“(8B) For the purposes of this section, where a person receives jobseeker’s pay-related benefit in respect of any full week of unemployment, that week shall be treated as though it were 6 days in respect of which jobseeker’s benefit was paid.”.

12. Amendment of section 68H of Principal Act

12. Section 68H of the Principal Act is amended—

(a) in subsection (4)—

(i) in paragraph (a), by the substitution of “141(3),” for “141(3), or”,

(ii) in paragraph (b), by the substitution of “benefit, or” for “benefit,”, and

(iii) by the insertion of the following paragraph after paragraph (b):

“(c) jobseeker’s pay-related benefit,”,

and

(b) by the insertion of the following subsection after subsection (4):

“(4A) For the purposes of this Chapter, where a person receives jobseeker’s pay-related benefit for any week of unemployment, that week shall be treated as though it were 6 days in respect of which jobseeker’s benefit (self-employed) was paid.”.

13. Jobseeker’s pay-related benefit

13. Part 2 of the Principal Act is amended by the insertion of the following Chapter after Chapter 12A:

“CHAPTER 12AA

Jobseeker’s pay-related benefit

Definitions (Chapter 12AA)

68KA. In this Chapter—

‘applicable period’ means a period constituted by a number of consecutive applicable weeks;

‘applicable week’ has the meaning given to it by section 68KB(1);

‘relevant date’, in relation to a person, means the later of—

(a) the date on which regulations under subsection (1)(a) or (2) of section 68KC are made in relation to the person, or

(b) such date after the making of regulations referred to in paragraph (a) as may be prescribed in such regulations, either generally or for one or more specific purposes.

Entitlement to benefit

68KB. (1) Subject to this Act, a person shall be entitled to jobseeker’s pay related benefit in respect of a period beginning on a Monday and ending on the Sunday following that Monday where—

(a) at the beginning of that period, the person is—

(i) under pensionable age, or

(ii) a person born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

(b) the person satisfies the contribution conditions in or under section 68KD,

(c) subject to subsection (2), the person—

(i) is unemployed for the entirety of that period and proves such unemployment in the prescribed manner, or

(ii) subject to regulations under section 68KC(2), sustains a substantial loss of employment during that period and proves such loss in the prescribed manner,

and

(d) the unemployment or loss, as the case may be, referred to in paragraph (c) begins on or after the relevant date,

and where a person is so entitled in relation to such a period, the period shall be referred to in this Chapter as an ‘applicable week’.

(2) For the purposes of subsection (1)(c)—

(a) a person shall not be considered to be unemployed or to have sustained a substantial loss of employment unless—

(i) the person is capable of work,

(ii) the person is, or by reason of participating in an activity prescribed for the purposes of this subsection and subject to the conditions that may be prescribed, is deemed to be, or is exempted from being required to be, available for employment, and

(iii) the person is genuinely seeking, but is unable to obtain, suitable employment having regard to the person’s age, physique, education, normal occupation, place of residence and family circumstances,

and

(b) a person shall not be considered to be unemployed where the person, during a period referred to in subsection (1)—

(i) engages in work in circumstances prescribed under section 68KC(1)(b), or

(ii) subject to regulations under section 68KC(4), carries out work of a casual nature.

(3) For the purposes of subsection (1)(c), a person may prove unemployment or loss, and may make a declaration for that purpose, by means of an electronic communication in the prescribed manner.

Regulations relevant to section 68KB

68KC. (1) The Minister shall, subject to section 68KB(2), prescribe the circumstances in which—

(a) a class or classes of person are considered to be unemployed for the purposes of this Chapter,

(b) a class or classes of person are considered not to be unemployed for the purposes of this Chapter, and

(c) a class or classes of person are to be regarded, for the purposes of this Chapter, as carrying out work of a casual nature,

and in so prescribing the Minister may prescribe work, patterns of work, periods of work or types of work which, if engaged in by a person during a period, mean that the person shall be considered to be unemployed, or not to be unemployed, during that period.

(2) The Minister may, subject to section 68KB(2), prescribe the circumstances in which a class or classes of person are considered to have sustained a substantial loss of employment for the purposes of section 68KB(1)(c)(ii).

(3) The Minister may prescribe the circumstances in which a class or classes of person are to be regarded as being available for or genuinely seeking employment for the purpose of section 68KB(2)(a) and, without prejudice to subsection (6)(b), these circumstances may vary in relation to—

(a) the previous work experience of persons within the class,

(b) the period for which persons within the class have been unemployed, and

(c) the prevailing employment conditions.

(4) When making regulations under subsection (1), the Minister may prescribe the circumstances in which a class or classes of person shall, notwithstanding section 68KB(2)(b)(ii), be considered to be unemployed despite carrying out work of a casual nature.

(5) The Minister may prescribe circumstances in which a person shall be entitled to jobseeker’s pay-related benefit for a period that is less than the period referred to in section 68KB(1).

(6) The Minister—

(a) shall, when making regulations under this section in relation to a class of persons have regard to—

(i) the age of persons within the class,

(ii) the type, nature, duration or pattern of the employment or previous employment of persons within the class,