http___www.welfare.ie_ga_Pages_Social-Insurance-and-the-Self-Employed.aspx_1.xml
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- Who pays self-employed Pay Related Social Insurance (PRSI)? - Who is excluded from paying self-employed PRSI? - How much do the self-employed contribute compared to employees? - Why do self-employed people pay a lower rate of PRSI? - What benefits do self-employed contributors get in return, and how do these compare to employed contributors' benefits? - What "return on investment" do self-employed contributors get out of PRSI? - Can self-employed people qualify for jobseeker's benefit? - How much would self-employed workers have to contribute to get similar benefits to employed workers? - What other supports are available for the self-employed? - How is the means test for jobseeker's allowance applied to self-employed people? - What are voluntary contributions and what rate of voluntary contributions can self-employed people pay? - What cover will voluntary contributions provide? - What is the purpose of the Social Insurance Fund Actuarial Review and what will it tell us? Who pays self-employed Pay Related Social Insurance (PRSI)? All self-employed people aged 16 or over, and under pensionable age (currently 66) with reckonable income or emoluments of €5,000 or more per year, are liable for compulsory social insurance at Class S. This includes: - professional people (for example, doctors, dentists, solicitors, etc.) - sole traders, people in business on their own or in partnership, farmers, religious, contractors, sub-contractors - people with income from investments, rents or maintenance payments - employees who are also self-employed in a trade or profession - company directors, and others, who pay their tax through the PAYE system but who are not regarded as employees for social insurance purposes - certain artists and childminders who have been made exempt from income tax by the Revenue Commissioners Who is excluded from paying self-employed PRSI? Certain categories of people are excluded from paying Class S PRSI. The following are some examples: - relatives of the self-employed (other than spouses or civil partners) who help out in the running of the business, but who are not business partners - people with reckonable annual income of less than €5,000 - people who pay contributions at Class A and whose only self-employed income is unearned income such as interest or rent - people in receipt of an occupational pension whose only self-employed income is unearned income such as interest or rent - people in receipt of pre-retirement allowance on an ongoing basis - people not ordinarily resident in the State with unearned income How much do the self-employed contribute compared to employees? Self-employed workers are liable for PRSI at the Class S rate of 4%. Employees who are liable for PRSI at Class A rate pay 4%. In addition their employers make a PRSI contribution of 10.75% in respect of their employees, resulting in the payment of a combined 14.75% rate per employee under full-rate PRSI Class A. (For employees earning less than €356 per week, the rate of employer's PRSI is 4.25%) Note: Contributions from self-employed Directors are estimated at 1.97% of Schedule E contributions following apportionment exercise completed in Aug 2009, in respect of 2007 receipts data. Why do self-employed people pay a lower rate of PRSI? All workers, both employed and self-employed, are obliged to pay PRSI contributions as a percentage of their personal reckonable income. These contributions provide entitlement to a range of contingency-based payments under various social insurance schemes, including pensions. The range of benefits and pensions to which different groups of workers may establish entitlement reflects the risks associated with the nature of their work. This in turn reflects the rate of contribution payable. Self-employed persons are liable for PRSI at the Class S rate of 4% and are consequently eligible for a narrower range of benefits than general employees who, together with their employers, pay a total social insurance contribution of 14.75%, under the full-rate PRSI Class A. Self-employed workers are not insured against short-term benefits such as illness and jobseeker's payments – these are only available to persons covered by PRSI Classes A, E, H and P. This reflects the need for coverage for various contingencies, the rate of contributions that self-employed persons pay, the practicalities of administering and controlling access to short-term payments and the annualised system of contributions that these same persons enjoy. A system of separate arrangements for employed and self-employed workers within a social insurance context is common in other European social protection systems. What benefits do self-employed contributors get in return, and how do these compare to employed contributors' benefits? PRSI Class S provides cover for: - Widow's, widower's or surviving civil partner's (contributory) pension - Guardian's payment (contributory) - State pension (contributory) - Maternity benefit - Adoptive benefit PRSI Class A provides cover for: - Jobseeker's benefit - Illness benefit - Health and safety benefit - Maternity benefit - Adoptive benefit - Invalidity pension - Widow's, widower's or surviving civil partner's (contributory) pension - Guardian's payment (Contributory) - State pension (Transition) - State pension (Contributory) - Treatment benefit - Occupational injuries benefit - Carer's benefit What "return on investment" do self-employed contributors get out of PRSI? The state pension (contributory), in particular, is a very valuable benefit. The current maximum rate of state pension (contributory) is €230.30 per week or almost €12,000 per year; this does not include the value of (means-tested) increases for qualified adults, or other additional benefits which recipients might also receive. The market cost of an inflation-linked annuity with €12,000 a year in initial benefits is in excess of €300,000. This value is without any associated survivors' benefits, which are available with the state pension. It should be noted that the state pension (contributory) increased in excess of inflation and earnings growth in the period up to 2010 while annuities offer CPI-linked increases at best. It may be noted that, in 2008, 90% of self-employed contributors had incomes of less than €50,000 – meaning that in building entitlement to a state pension each of these contributors will have paid less than €1,500 per annum in contributions – in most cases substantially less. Can self-employed people qualify for jobseeker's benefit? Self-employed people pay PRSI at Class S, which does not provide cover for jobseeker's benefit. However, if they worked as an employee in the last four years, they may have paid enough PRSI at Class A, H or P to qualify for jobseeker's benefit and they should apply to their Social Welfare Local Office for this payment. They may be entitled to jobseeker's benefit in respect of days of unemployment, provided they satisfy the scheme conditions. Their level of commitment to the business for the days they are not working is taken into consideration. For example, if they had to spend a day doing accounts or buying materials this would be considered a day of employment. How much would self-employed workers have to contribute to get similar benefits to employed workers? Self-employed contributions are charged at the rate of 4% of reckonable income over €5,000 or €500 per annum whichever is the greater. Class A employees who qualify for all benefits pay PRSI at the rate of 4%. In addition, their employers make a PRSI contribution of 10.75% in respect of their employees, resulting in the payment of a combined 14.75% rate per employee under full-rate PRSI Class A. (For employees earning less than €356 per week, the rate of employer's PRSI is 4.25%). Any changes to the PRSI system to extend the full range of social insurance benefits, including jobseeker's benefit, to self-employed persons would have significant financial implications and would have to be considered in the context of a much more significant rise in the rate of contribution payable. Part of the scope of the Actuarial Review of the Social Insurance Fund as at 31 December 2010 was to project the long-term cost implications to the Social Insurance Fund and the break-even contribution rates (employer, employee and self-employed) required to provide invalidity pensions for self-employed workers and to provide jobseeker's benefit payments for self-employed workers. In addition the Advisory Group on Tax and Social Welfare has commenced its examination of the issues involved in providing social insurance cover for self-employed persons in order to establish whether or not such cover is technically feasible and financially sustainable. A detailed examination of the findings of the Actuarial Review of the Social Insurance Fund and the Report of the Advisory Group on Tax and Social Welfare will assist in determining the rate of contribution that would be required if it is decided that it is feasible to extend cover for short term benefits to the self-employed. What other supports are available for the self-employed? As well as the benefits mentioned at 4 above, self-employed people who are unemployed or who have an illness or disability may be entitled to a means-tested payment such as jobseeker's allowance, farm assist, disability allowance or supplementary welfare allowance. Where a self-employed person meets the appropriate qualifying conditions and satisfies the relevant means test, they are entitled to these payments in the same way as people who have only ever been employees. Self-employed people who are no longer earning sufficient income for their work may continue to work and qualify for jobseeker's allowance, provided they satisfy the means test and other qualifying conditions. Anybody, self-employed or otherwise, who has urgent income support needs can apply for the means-tested supplementary welfare allowance. Over 95% of applications for this allowance are decided on, and paid, within a week. How is the means test for jobseeker's allowance applied to self-employed people? A self-employed person can apply for jobseeker's allowance if they have become unemployed as a result of their business closing down or if the amount of work they are getting has reduced so much that it no longer provides them with sufficient income. Staff in the Department have also been made aware that a self-employed customer should never be advised to de-register as self employed, as this would negatively impact on their chances of getting future self-employment. In most such cases, a Social Welfare inspector will interview them to determine their means. Legislation provides that a person's income in the coming 12 months is the basis of their means. However, while the income from the previous 12 months is used to estimate the person's likely future income, it is not simply assumed that the same level of income will be generated in the succeeding year, and account is taken of the potential for significant downward or upward variations in income. Social Welfare Inspectors have been advised that they should apply their knowledge of local economic conditions to arrive at a fair assessment of a person's income from self-employment in the coming 12 months, and the Department has compiled a handbook of typical questions that inspectors might find useful during the interview stage of certain investigations. These are intended to help an inspector arrive at an informed opinion of the actual trading position and the level of income of the business or enterprise. If a self-employed person has ceased their self-employment, and has no reasonable prospect of deriving any income from this source in the coming 12 months, they should not be assessed with means from self-employment. Assessment of means derived from self-employment for jobseeker's allowance purposes - A customer's means from self employment are taken to be the estimated net income that they will earn from the business or enterprise, including farming, in the following 12 months. - Estimated annual net income is then divided by 52, added to any assessment of weekly means from other source/s (where applicable), and the total weekly means assessment is deducted from the relevant maximum weekly rate of payment appropriate to the family size. - Estimated annual net income is comprised of gross income less all legitimate (and where applicable, vouched) business expenses. There is no exhaustive list of expenses which may be taken into account but each must be seen to be exclusively related to the business enterprise. Where a specified expense includes both business and private use, e.g. transport or utility costs, the Social Welfare Inspector will apportion an appropriate percentage of the expense to the business and deduct this amount from gross estimated income. - here there are no known or expected changes in circumstances, the net income received in the previous 12 months is generally used as an indication of the level of business and estimated net profit for the following 12 months. - If the income and expenditure accounts for the previous 12 months demonstrate an incremental and sustained downturn over a period of time, the projected net income for the succeeding 12 months takes account of the diminishing trade. Accordingly the estimated net income, and the consequent means assessment, is reduced on a proportionate basis. (Similarly, account is taken of any expected increase in business, although in such circumstances an early review of the means assessment would be likely). - Where it is established that the business has ceased trading, no means are assessed on an ongoing basis from that business. - Where a self employed person's situation changes after they have made an initial claim for jobseeker's allowance, they can apply to have their means reviewed. In addition, it is open to the individual, if he or she is dissatisfied with the means assessed, to make an appeal to the Social Welfare Appeals Office. What are voluntary contributions and what rate of voluntary contributions can self-employed people pay? Voluntary contributions are Pay Related Social Insurance (PRSI) contributions you can opt to pay if you are between the age of 16 and 66 and are no longer covered by compulsory PRSI by way of insurable employment, self-employment or credited contributions. Payment of voluntary contributions can help maintain or improve your contributory pension entitlements. In order to be admitted as a voluntary contributor you must: - have at least 260 weeks ( See below) PRSI paid under compulsory PRSI in either employment or self employment, - apply within 12 months after the end of the contribution year during which you last paid compulsory PRSI or had a credited contribution ('credit'), and - agree to pay voluntary contributions from the start of the contribution week after the week in which you last paid compulsory PRSI or had a credited contribution. If you are applying to become a voluntary contributor: - on or after 6 April 2013, you will need 364 weeks PRSI paid, - on or after 6 April 2014, you will need 468 weeks PRSI paid or - on or after 6 April 2015, you will need 520 weeks PRSI paid. The rate of voluntary contributions payable is always determined by the last rate of PRSI contribution paid by a person. There are three different rates of voluntary contributions. - High Rate: This rate is payable if the last PRSI contribution paid was at Class A, E or H. The amount payable in each contribution year is currently 6.6% of reckonable income in the preceding contribution year. The minimum annual payment is €500.00. - Low Rate: This rate is payable if the last PRSI contribution paid was at Class B, C or D. The amount payable in each contribution year is currently 2.6% of reckonable income in the preceding contribution year. The minimum annual payment is €250.00. - Special Rate: This rate is payable if the last PRSI contribution paid was Class S – self-employed. The amount payable is currently €500.00 per year. What cover will voluntary contributions provide? Voluntary contributions provide cover for long-term benefits only, such as contributory pensions. High rate voluntary contributions provide cover for: - State pension (transition) - State pension (contributory) - Widow's, widower's or surviving civil partner's (contributory) pension - Guardian's payment (contributory) - Bereavement grant Low rate voluntary contributions provide cover for: - Widow's, widower's or surviving civil partner's (contributory) pension - Guardian's payment (contributory) - Bereavement grant Special rate voluntary contributions (those paid be people who were previously self-employed and paying Class S PRSI) provide cover for: - State pension (contributory) - Widow's, widower's or surviving civil partner's (contributory) pension - Guardian's payment (contributory) - Bereavement grant What is the purpose of the Social Insurance Fund Actuarial Review and what will it tell us? The Social Welfare (Consolidation) Act, 2005 makes provision for the carrying out of actuarial reviews of the Fund, as follows: "10 - (1) The Minister shall cause – - (a) actuarial reviews to be made to the financial condition of the Social Insurance Fund by such persons as the Minister may decide for the purpose of determining the extent to which the Fund may be expected, in the longer term, to meet the demands in respect of payment of benefits and other payments, having regard, in particular, to the adequacy or otherwise of the contributions to support benefits and other payments and such other matters as the Minister considers to be relevant as affecting the current and future financial condition of the fund, The review informs both short- to medium-term and long-term policy development in relation to the Social Insurance Fund generally. The review will provide information in relation to: - the short-fall in the Social Insurance Fund - the level of Exchequer subvention required to maintain current payment levels - the value for money provided for the various contributors to the fund - projections reflecting various policy options Part of the scope of the Actuarial Review of the Social Insurance Fund as at 31 December 2010 was to project the long-term cost implications to the Social Insurance Fund and the break-even contribution rates required to provide invalidity pensions for self-employed workers and to provide jobseeker's benefit payments for self-employed workers. This Report has just been published and is available on 'www.welfare.ie'.
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- Cé a íocann Árachas Sóisialta Pá-Choibhneasta (ÁSPC) féinfhostaithe? - Cé atá eisiata ó ÁSPC féinfhostaithe a íoc? - Cé mhéid a ranníocann daoine féinfhostaithe i gcomparáid le fostaithe? - Cén fáth a n-íocann daoine féinfhostaithe ráta níos ísle de ÁSPC? - Cén sochair a thugtar do dhaoine féinfhostaithe mar chúiteamh, agus conas atá iad seo i gcomparáid le sochair ranníocóirí fostaithe? - Cén "toradh ar infheistíocht" a fhaigheann ranníocóirí féinfhostaithe as ÁSPC? - An féidir le daoine féinfhostaithe cáiliú do shochar cuardaitheora poist? - Cé mhéid ar ghá d’oibrithe féinfhostaithe a ranníoc chun a mhacasamhail de shochair a fháil a fhaigheann oibrithe fostaithe? - Cén tacaíochtaí eile atá ar fáil do dhaoine féinfhostaithe? - Conas a chuirtear an tástáil mhaoine ar liúntas cuardaitheora poist i bhfeidhm ar dhaoine féinfhostaithe? - Cad iad ranníocaíochtaí deonacha agus cén ráta ranníocaíochtaí deonacha an féidir le daoine féinfhostaithe a íoc? - Cén cumhdach a sholáthróidh ranníocaíochtaí deonacha? - Cad é cuspóir an Athbhreithnithe Achtúirigh ar an gCiste Árachais Shóisialaigh agus cad a inseoidh an t-athbhreithniú dúinn? Cé a íocann Árachas Sóisialta Pá-Choibhneasta (ÁSPC) féinfhostaithe? Tá gach duine atá féinfhostaithe atá 16 bliana d’aois nó níos sine, agus atá faoi aois inphinsin (66 bliain faoi láthair) a bhfuil ioncam nó luach saothair inríofa €5,000 nó níos mó sa bhliain, faoi dhliteanas árachas éigeantach sóisialta a íoc ar Aicme S. Áirítear leis seo: - daoine gairmiúla (mar shampla, dochtúirí, fiaclóirí, aturnaetha, etc.) - trádálaithe aonair, daoine i mbun gnó leo féin nó i gcomhpháirtíocht, feirmeoirí, reiligiúnaigh, conraitheoirí, fochonraitheoirí - daoine a bhfuil ioncam acu ó infheistíochtaí, cíosanna nó íocaíochtaí cothabhála - fostaithe atá féinfhostaithe chomh maith i gceird nó i ngairm - stiúrthóirí cuideachta, agus daoine eile, a íocann a gcáin tríd an gcóras ÍMAT ach nach gcaitear leo mar fhostaithe i dtaobh cuspóirí árachais shóisialta - ealaíontóirí agus feighlithe leanaí áirithe ar thug na Coimisinéirí Ioncaim díolúine dóibh ó cháin ioncaim Cé atá eisiata ó ÁSPC féinfhostaithe a íoc? Tá catagóirí áirithe de dhaoine eisiata ó ÁSPC Aicme S a íoc. Seo a leanas roinnt samplaí: - gaolta an duine fhéinfhostaithe (seachas céilí nó páirtnéirí sibhialta) a chabhraíonn leis an ngnó a reáchtáil, ach nach comhpháirtithe gnó iad - daoine a bhfuil ioncam inríofa bliantúil níos lú ná €5,000 acu - daoine a íocann ranníocaíochtaí ar Aicme A agus arb é an t-aon ioncam féinfhostaithe atá acu ná ioncam neamhthuillte ar nós úis nó cíosa - daoine a bhfuil pinsean gairme á fháil acu arb é an t-aon ioncam féinfhostaithe atá acu ná ioncam neamhthuillte ar nós úis nó cíosa - daoine a bhfuil liúntas réamhscoir á fháil acu ar bhonn leanúnach - daoine nach bhfuil gnáthchónaí sa Stát orthu a bhfuil ioncam neamhthuillte acu Cé mhéad a ranníocann daoine féinfhostaithe i gcomparáid le fostaithe? Tá oibrithe féinfhostaithe faoi dhliteanas ÁSPC a íoc ar ráta Aicme S 4%. Íocann fostaithe atá faoi dhliteanas ÁSPC a íoc ar ráta Aicme A 4%. Anuas air sin, déanann a bhfostóirí ranníocaíocht ÁSPC 10.75% i dtaca lena bhfostaithe, agus mar gheall air sin, eascraíonn comhráta 14.75% in aghaidh an fhostaí faoi ráta iomlán ÁSPC Aicme A. (I gcás fostaithe a thuilleann níos lú ná €356 sa tseachtain, is é 4.25% ráta ÁSPC an fhostóra). Nóta: Meastar gurb ionann ranníocaíochtaí ó Stiúrthóirí féinfhostaithe agus 1.97% de ranníocaíochtaí Sceideal E i ndiaidh gur tugadh faoi chleachtas ceaptha i Lúnasa 2009, i dtaca le sonraí faoi fháltais 2007. Cén fáth a n-íocann daoine féinfhostaithe ráta níos ísle de ÁSPC? Tá dualgas ar gach oibrí, idir oibrithe fostaithe agus féinfhostaithe, ranníocaíochtaí ÁSPC a íoc mar chéatadán dá n-ioncam pearsanta inríofa. Soláthraíonn na ranníocaíochtaí seo teidlíocht do réimse d’íocaíochtaí teagmhasbhunaithe faoi scéimeanna éagsúla árachais shóisialta, pinsin ina measc. Léiríonn an réimse sochar agus pinsean ar féidir le grúpaí éagsúla oibrithe teidlíocht a dheimhniú dóibh na rioscaí a bhaineann le cineál a gcuid oibre. Léiríonn seo, ar a uain sin, ráta na ranníocaíochta atá iníoctha. Tá daoine féinfhostaithe faoi dhliteanas ÁSPC a íoc ar ráta Aicme S 4% agus, dá thoradh sin, bíonn siad i dteideal réimse níos cúinge de shochair a fháil ná fostaithe ginearálta, a íocann, i dteannta a bhfostóirí, ranníocaíocht iomlán árachais shóisialta 14.75%, faoi ráta iomlán ÁSPC Aicme A. Níl oibrithe féinfhostaithe faoi árachas i leith sochair ghearrthéarmacha, ar nós íocaíochtaí breoiteachta agus cuardaitheora poist – ní bhíonn iad seo ar fáil ach do dhaoine atá cumhdaithe ag ÁSPC Aicmí A, E, H agus P. Léiríonn seo an gá atá le cumhdach do na teagmhais éagsúla, an ráta ranníocaíochtaí a íocann daoine féinfhostaithe, an phraiticiúlacht a bhaineann le rochtain ar íocaíochtaí gearrthéarmacha a riaradh agus a rialú agus an córas bliantúlaithe ranníocaíochtaí a mbaineann na daoine céanna seo taitneamh as. Tá córas de shocruithe ar leith d’oibrithe fostaithe agus féinfhostaithe laistigh de chomhthéacs árachais shóisialta coitianta i gcórais eile coimirce sóisialaí Eorpacha. Cén sochair a thugtar do dhaoine féinfhostaithe mar chúiteamh, agus conas atá iad seo i gcomparáid le sochair ranníocóirí fostaithe? Soláthraíonn ÁSPC Aicme S cumhdach don mhéid a leanas: - Pinsean (ranníocach) baintrí, baintreach fir nó páirtnéara shibhialta mharthanaigh - Íocaíocht chaomhnóra (ranníocach) - Pinsean stáit (ranníocach) - Sochar máithreachais - Sochar uchtaíoch Soláthraíonn ÁSPC Aicme A cumhdach don mhéid a leanas: - Sochar cuardaitheora poist - Sochar breoiteachta - Sochar sláinte agus sábháilteachta - Sochar máithreachais - Sochar uchtaíoch - Pinsean easláine - Pinsean (ranníocach) baintrí, baintreach fir nó páirtnéara shibhialta mharthanaigh - Íocaíocht chaomhnóra (ranníocach) - Pinsean stáit (ranníocaíoch) - Sochar cóireála - Sochar díobhálacha ceirde - Liúntas cúramóra Cén 'toradh ar infheistíocht' a fhaigheann ranníocóirí féinfhostaithe as ÁSPC? Sochar an-luachmhar, go háirithe, atá sa phinsean stáit (ranníocach). Is é an ráta reatha uasta den phinsean stát (ranníocach) €230.30 sa tseachtain nó beagnach €12,000 sa bhliain; ní áirítear leis seo luach na méaduithe (ar a ndéantar tástáil mhaoine) do dhaoine fásta cáilithe, nó sochair bhreise eile a d’fhéadfadh faighteoirí a fháil chomh maith. Is é an costas margaidh atá ar bhlianacht atá nasctha le boilsciú ag a bhfuil sochair thosaigh €12,000 sa bhliain os cionn €300,000. Ní ghabhann aon sochair ghaolmhara marthanóra leis an luach seo, atá ar fáil leis an bpinsean stáit. Ba cheart a thabhairt faoi deara gur tháinig méadú ar an bpinsean stáit (ranníocach) de bhreis ar an mborradh a tháinig ar bhoilsciú agus ar thuillimh i gcaitheamh na tréimhse a fhad le 2010 agus is iad is fearr a chuireann blianachtaí ar fáil ná méaduithe a bhaineann le boilsciú i bpraghsanna do thomhaltóirí. Féadtar a thabhairt faoi deara, in 2008, bhí ioncaim níos lú ná €5,000 ag 90% de ranníocóirí féinfhostaithe – agus mar gheall air sin, fad a bhí teidlíocht á cruthú acu don phinsean stáit, bheadh ranníocaíochtaí níos lú ná €1,500 sa bhliain íoctha ag gach duine de na ranníocóirí seo – i bhformhór na gcásanna bheadh i bhfad ní ba lú íoctha acu. An féidir le daoine féinfhostaithe cáiliú do shochar cuardaitheora poist? Íocann daoine féinfhostaithe ÁSPC ar Aicme S, nach soláthraíonn cumhdach do shochar cuardaitheora poist. Má d’oibrigh siad mar fhostaí le ceithre bliana anuas, áfach, b’fhéidir go bhfuil dóthain ÁSPC ar Aicme A, H nó P íoctha acu chun cáiliú do shochar cuardaitheora poist agus ba cheart dóibh iarratas a dhéanamh ar a nOifig Áitiúil Leasa Shóisialaigh ar an íocaíocht seo. B’fhéidir go bhfuil siad i dteideal sochar cuardaitheora poist a fháil maidir leis na laethanta dífhostaíochta, a fhad agus a shásaíonn siad coinníollacha na scéime. Cuirtear san áireamh a leibhéal tiomantais don ghnó i dtaobh na laethanta nach bhfuil siad ag oibriú. Mar shampla, má bhí orthu lá a chaitheamh ag plé leis na cuntais nó ábhair a cheannach, chaithfí leis seo mar lá fostaíochta. Cé mhéid ar ghá d’oibrithe féinfhostaithe a ranníoc chun a mhacasamhail de shochair a fháil a fhaigheann oibrithe fostaithe? Gearrtar ráta 4% den ioncam inríofa os cionn €5,000 nó €500 sa bhliain, pé ceann is mó, ar ranníocaíochtaí féinfhostaithe. Íocann fostaithe Aicme A a cháilíonn do gach sochar ÁSPC ar ráta 4%. Anuas air sin, déanann a bhfostóirí ranníocaíocht ÁSPC 10.75% i dtaca lena bhfostaithe, agus mar gheall air sin, eascraíonn comhráta 14.75% in aghaidh an fhostaí faoi ráta iomlán ÁSPC Aicme A. (I gcás fostaithe a thuilleann níos lú ná €356 sa tseachtain, is é 4.25% ráta ÁSPC an fhostóra). Bheadh impleachtaí suntasacha airgeadais ag aon athruithe a dhéanfaí ar an gcóras ÁSPC chun an réimse iomlán sochair árachais shóisialta, sochar cuardaitheora poist san áireamh, a shíneadh chuig daoine féinfhostaithe agus bheadh breithniú le déanamh orthu i gcomhthéacs ardú i bhfad níos suntasaí ar an ráta de ranníocaíocht atá iníoctha. Cuid de scóip an Athbhreithnithe Achtúirigh ar an gCiste Árachais Shóisialaigh amhail an 31 Nollaig 2010 ba ea na himpleachtaí fadtéarmacha costais i leith an Chiste Árachais Shóisialaigh agus na rátaí meá ar mheá ranníocaíochta (fostóir, fostaí agus féinfhostaithe) a theastaigh chun pinsin easláine a sholáthar d’oibrithe féinfhostaithe agus chun íocaíochtaí sochar cuardaitheora poist a sholáthar d’oibrithe féinfhostaithe a thuar. Ina theannta sin, chuir an Grúpa Comhairleach um Cháin agus Leas Sóisialach tús lena scrúdú ar na saincheisteanna a bhí i gceist chun cumhdach árachais shóisialta a sholáthar do dhaoine féinfhostaithe lena dheimhniú cibé acu an bhfuil nó nach bhfuil an cumhdach sin indéanta agus inbhuanaithe i dtaobh cúrsaí airgeadais de. Cabhróidh scrúdú mionsonraithe ar thorthaí an Athbhreithnithe Achtúirigh ar an gCiste Árachais Shóisialaigh agus ar Thuarascáil an Ghrúpa Chomhairligh um Cháin agus Leas Sóisialach chun an ráta ranníocaíochta a dheimhniú a theastódh má chinntear go bhfuil sé indéanta cumhdach a shíneadh le haghaidh sochair ghearrthéarmacha do dhaoine féinfhostaithe. Cén tacaíochtaí eile atá ar fáil do dhaoine féinfhostaithe? Mar aon leis na sochair a luaitear ag 4 thuas, b’fhéidir go mbeidh daoine féinfhostaithe atá dífhostaithe nó a bhfuil breoiteacht nó míchumas orthu i dteideal íocaíocht a fháil ar a ndéantar tástáil mhaoine, ar nós liúntas cuardaitheora poist, cúnamh feirme, liúntas míchumais nó liúntas leasa forlíontach. Sa chás go gcomhlíonann duine féinfhostaithe na coinníollacha cuí cáilitheachta agus go sásaíonn siad an tástáil ábhartha mhaoine, bíonn siad i dteideal na híocaíochtaí seo a fháil ar an mbealach céanna le daoine nach raibh ach ina bhfostaithe riamh. Féadfaidh daoine féinfhostaithe nach bhfuil dóthain ioncaim á thuilleamh acu a thuilleadh dá n-obair leanúint ag oibriú agus cáiliú do liúntas cuardaitheora poist, a fhad agus a shásaíonn siad an tástáil mhaoine agus coinníollacha cáilitheacha eile. Féadfaidh duine ar bith, idir dhaoine féinfhostaithe agus daoine eile, a bhfuil riachtanais phráinneacha tacaíochta ioncaim acu iarratas a dhéanamh ar liúntas leasa forlíontach ar a ndéantar tástáil mhaoine. Déantar cinneadh, agus íoctar os cionn 95% de na hiarratais ar an liúntas seo laistigh de sheachtain. Conas a chuirtear an tástáil mhaoine ar liúntas cuardaitheora poist i bhfeidhm ar dhaoine féinfhostaithe? Féadfaidh duine féinfhostaithe iarratas a dhéanamh ar liúntas cuardaitheora poist má bhíonn siad féinfhostaithe mar thoradh ar dhúnadh a ngnólachta nó má tá an oiread sin de laghdú tagtha ar an méid oibre atá á fáil acu nach soláthraíonn sé dóthain ioncaim dóibh a thuilleadh. Anuas air sin, cuireadh an fhoireann sa Roinn ar an eolas, chomh maith, nár cheart go molfaí do chustaiméir féinfhostaithe riamh chun díchlárú ó bheith féinfhostaithe, mar gheall go n-imreodh seo tionchar diúltach ar na deiseanna a bheadh acu chun féinfhostaíocht a bhaint amach sna blianta amach anseo. I bhformhór na gcásanna siúd, déanfaidh cigire Leasa Shóisialaigh iad a chur faoi agallamh lena maoin a dheimhniú. Foráiltear sa reachtaíocht gurb é ioncam an duine sna 12 mhí amach romhainn an bonn atá lena maoin. Cé go n-úsáidtear an t-ioncam ó na 12 mhí roimhe seo chun meastachán a dhéanamh ar ioncam dóchúil an duine amach anseo, áfach, ní hé go nglactar leis go nginfear an leibhéal céanna ioncaim an bhliain ina dhiaidh sin, agus cuirtear an fhéidearthacht san áireamh go dtiocfadh athrú suntasach anuas nó aníos ar ioncam. Moladh do Chigirí Leasa Shóisialaigh gur cheart dóibh an t-eolas atá acu ar choinníollacha áitiúla geilleagracha a chur i bhfeidhm chun measúnú cothrom a dhéanamh ar ioncam duine ón bhféinfhostaíocht sna 12 mhí amach romhainn, agus chuir an Roinn lámhleabhar de cheisteanna tipiciúla i dtoll a chéile a d’fhéadfadh bheith áisiúil do chigirí i gcaitheamh chéim an agallaimh in imscrúduithe áirithe. Tá iad seo in ainm is cabhrú le cigire tuairim eolach a bhaint amach ar an staid iarbhír trádála agus ar leibhéal ioncaim an ghnólachta nó an fhiontair. Má chuir duine féinfhostaithe deireadh lena bhféinfhostaíocht, agus mura bhfuil aon ionchas réasúnta acu chun aon ioncam a dhíorthú ón bhfoinse seo sna 12 mhí amach rompu, níor cheart measúnú a dhéanamh orthu i dtaobh maoine ón bhféinfhostaíocht. Measúnú ar mhaoin atá díorthaithe ón bhféinfhostaíocht ar mhaithe le cuspóirí liúntas cuardaitheora poist - Glactar leis gurb é maoin chustaiméara ón bhféinfhostaíocht an glanioncam measta a thuillfidh siad ón ngnólacht nó ón bhfiontar, feirmeoireacht san áireamh, sna 12 mhí amach romhainn. - Roinntear an glanioncam measta bliantúil faoi 52 ansin, agus suimítear é le haon mheasúnú a dhéantar ar mhaoin sheachtainiúil ó fhoinse/fhoinsí eile (sa chás gurb infheidhme), agus asbhaintear an mhaoin iomlán sheachtainiúil ón ráta ábhartha uasta seachtainiúil d’íocaíocht a oireann do mhéid an teaghlaigh. - Tá ollioncam lúide gach costas dlisteanach gnó (agus sa chás gurb infheidhme, costais dheimhnithe) i gceist le glanioncam measta bliantúil. Níl aon liosta críochnúil ann de chostais is féidir a chur i gcuntas, ach ní mór go dtabharfar faoi deara go mbaineann gach ceann go heisiach leis an bhfiontar gnó. Sa chás go n-áirítear le costas sonraithe úsáid gnó agus phríobháideach araon, e.g. costais iompair nó fóntais, déanfaidh an Cigire Leasa Shóisialaigh céatadán cuí den chostas a chionroinnt ar an ngnólacht agus asbhainfear an tsuim seo ón ollioncam measta. - Níl aon athruithe a bhfuiltear feasach orthu nó aon athruithe ionchasacha ar chúinsí i gceist anseo, is gnách go n-úsáidtear an glanioncam a fuarthas sna 12 mhí roimhe sin mar tháscaire i leith an leibhéil ghnó agus an ghlanbhrabúis mheasta do na 12 mhí ina dhiaidh sin. - Má léiríonn na cuntais ioncaim agus chaiteachais do na 12 mhí roimhe seo cur chun donais marthanach agus incriminteach i gcaitheamh tréimhse ama, cuirtear san áireamh sa ghlanioncam tuartha do na 12 mhí ina dhiaidh sin trádáil laghdaitheach. Dá réir, déantar an glanioncam measta, agus an tástáil mhaoine iarmharach, a laghdú ar bhonn comhréireach. (Ar an gcuma chéanna, cuirtear aon mhéadú ionchasach ar an ngnólacht i gcuntas, cé gur dhócha go ndéanfaí athbhreithniú luath ar an tástáil mhaoine faoina leithéid de chúinsí). - Sa chás go ndeimhnítear gur stop an gnólacht ag trádáil, ní dhéantar measúnú ar aon mhaoin ar bhonn leanúnach ón ngnólacht sin. - Sa chás go dtagann athrú ar chás duine fhéinfhostaithe i ndiaidh go ndearna siad éileamh tosaigh ar liúntas cuardaitheora poist, féadfaidh siad iarratas a dhéanamh go ndéanfar athbhreithniú ar a maoin. Anuas air sin, is faoin duine aonair atá sé, má tá sé nó sí míshásta leis an maoin a measúnaíodh, chun achomharc a dhéanamh leis an Oifig Achomhairc Leasa Shóisialaigh. Cad iad ranníocaíochtaí dheonach agus cén ráta ranníocaíochtaí deonacha an féidir le daoine féinfhostaithe a íoc? Ranníocaíochtaí Árachas Sóisialta Pá-Choibhneasa (ÁSPC) iad ranníocaíochtaí deonacha is féidir leat a roghnú a íoc má tá tú idir aois 16 agus 66 bliain agus mura gcumhdaítear thú a thuilleadh ag ÁSPC éigeantach i dtaobh fostaíocht inárachais, féinfhostaíochta nó ranníocaíochtaí creidiúnaithe. Féadfaidh ranníocaíochtaí deonacha a íoc cabhrú le do theidlíochtaí ranníocacha pinsin a choimeád nó a fheabhsú. D’fhonn go gceadófar thú bheith mar ranníocóir deonach: - ní mór go bhfuil ar a laghad 260 seachtain (féach thíos) de ÁSPC íoctha faoi ÁSPC éigeantach i bhfostaíocht nó i bhféinfhostaíocht, - ní mór go ndéantar iarratas laistigh de 12 mhí tar éis dheireadh na bliana ranníocaíochta inar íoc tú an ÁSPC éigeantach deireanach nó ina raibh ranníocaíocht chreidiúnaithe (‘creidmheas’) agat, agus - ní mór go gcomhaontaíonn tú chun ranníocaíochtaí deonacha a íoc ó thús na seachtaine ranníocaíochta a leanann an tseachtain inar íoc tú do ÁSPC éigeantach den uair dheireanach nó ina raibh ranníocaíocht chreidiúnaithe agat. *Má tá iarratas a dhéanamh agat go ndéanfar ranníocóir deonach díot: - an 6 Aibreán 2013, nó ina dhiaidh, beidh ort ÁSPC 364 seachtain a bheith íoctha agat, - an 6 Aibreán 2014, nó ina dhiaidh, beidh ort ÁSPC 468 seachtain a bheith íoctha agat - an 6 Aibreán 2015, nó ina dhiaidh, beidh ort ÁSPC 520 seachtain a bheith íoctha agat Deimhnítear i gcónaí ráta na ranníocaíochtaí deonacha i gcónaí ag an ráta deireanach de ranníocaíocht ÁSPC a d’íoc an duine. Tá trí ráta éagsúla de ranníocaíochtaí deonacha ann. Ardráta: Tá an ráta seo iníoctha má bhí an ranníocaíocht ÁSPC dheireanach a íocadh ar Aicme A, E nó H. Is ionann an tsuim atá iníoctha i ngach bliain ranníocaíochta agus 6.6% den ioncam inríofa faoi láthair sa bhliain ranníocaíochta roimhe sin. Is í an íocaíocht íosta bhliantúil €500.00. Ísealráta: Tá an ráta seo iníoctha má bhí an ranníocaíocht ÁSPC dheireanach a íocadh ar Aicme B, C nó D. Is ionann an tsuim atá iníoctha i ngach bliain ranníocaíochta agus 2.6% den ioncam inríofa faoi láthair sa bhliain ranníocaíochta roimhe sin. Is í an íocaíocht íosta bhliantúil €250.00. Ráta Speisialta: Tá an ráta seo iníoctha má bhí an ranníocaíocht ÁSPC dheireanach a íocadh ar Aicme S – féinfhostaithe. Is ionann an tsuim atá iníoctha faoi láthair agus €500.00 sa bhliain. Cén cumhdach a sholáthróidh ranníocaíochtaí deonacha? Soláthraíonn ranníocaíochtaí deonacha cumhdach do shochair fhadtéarmacha amháin, ar nós pinsin ranníocacha. Féadfaidh ranníocaíochtaí deonacha ardráta cumhdach a sholáthar don mhéid a leanas: - Pinsean stáit (ranníocach) - Pinsean ranníocach baintrí, baintreach fir no páirtnéara shibhialta mharthanaigh - Íocaíocht chaomhnóra (ranníocach) Féadfaidh ranníocaíochtaí deonacha ísealráta cumhdach a sholáthar don mhéid a leanas: - Pinsean ranníocach baintrí, baintreach fir no páirtnéara shibhialta mharthanaigh - Íocaíocht chaomhnóra (ranníocach) Soláthraíonn ranníocaíochtaí deonacha ráta speisialta (iad siúd a íocann daoine a bhí féinfhostaithe roimhe seo agus iad siúd a íocann ÁSPC ar Aicme S) cumhdach don mhéid a leanas: - Pinsean stáit (ranníocach) - Pinsean ranníocach baintrí, baintreach fir no páirtnéara shibhialta mharthanaigh - Íocaíocht chaomhnóra (ranníocach) Cad é cuspóir an Athbhreithnithe Achtúirigh ar an gCiste Árachais Shóisialaigh agus cad a inseoidh an t-athbhreithniú dúinn? Foráiltear san Acht Leasa Shóisialaigh (Comhdhlúthú), 2005 chun tabhairt faoi athbhreithnithe achtúireacha ar an gCiste, mar seo a leanas: "10 - (1) Cuirfidh an tAire faoi deara – - (a) go ndéanfaidh na daoine siúd athbhreithnithe achtúireacha ar chúinsí airgeadais an Chiste Árachais Shóisialaigh a chinnfidh an tAire ar mhaithe leis an méid a dheimhniú ar féidir súil a bheith leis go bhfreastalóidh an Ciste, san fhadtéarma, ar éilimh i dtaca le sochair agus íocaíochtaí eile a íoc, agus aird, go háirithe, ar leordhóthanacht nó neamh-leordhóthanacht na ranníocaíochtaí chun tacú le sochair agus le híocaíochtaí eile agus na ceisteanna eile siúd a mheasann an tAire atá ábhartha a dhéanann difear do chúinsí airgeadais reatha agus amach anseo an chiste. Cuireann an t-athbhreithniú faisnéis ar fáil d’fhorbairt beartais idir gearrthéarmach agus meántéarmach agus fadtéarmach araon maidir leis an gCiste Árachais Shóisialaigh go ginearálta. Soláthróidh an t-athbhreithniú faisnéis maidir leis an méid a leanas: - an t-easnamh sa Chiste Árachais Shóisialaigh - an leibhéal d’fhóirdheontas ón Státchiste a theastaíonn chun leibhéil reatha íocaíochta a choimeád - an luach ar airgead a soláthraíodh do ranníocóirí éagsúla leis an gciste - tuartha a léiríonn roghanna éagsúla beartais Cuid de scóip an Athbhreithnithe Achtúirigh ar an gCiste Árachais Shóisialaigh amhail an 31 Nollaig 2010 ba ea na himpleachtaí fadtéarmacha costais i leith an Chiste Árachais Shóisialaigh agus na rátaí meá ar mheá ranníocaíochta a theastaigh chun pinsin easláine a sholáthar d’oibrithe féinfhostaithe agus chun íocaíochtaí sochar cuardaitheora poist a sholáthar d’oibrithe féinfhostaithe a thuar. Tá an Tuarascáil seo foilsithe le déanaí agus tá fáil uirthi ar 'www.welfare.ie'.