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Section 2 - Social Insurance This section explains social insurance and who it covers. It outlines: - Personal Public Service Numbers (PPS No.s) - Pay-Related Social Insurance (PRSI) contributions from employees, employers and self-employed people - Voluntary contributions - Credited contributions ('credits�) - Worksharing - PRSAs. Contents Your Personal Public Service Number (PPS No.) Your PRSI Record Pay-Related Social Insurance PRSI Contribution Classes Self-Employed Contributions Special Collection System Voluntary PRSI Contributions PRSI 'Credits' Worksharing Personal Retirement Savings Accounts Return to Main Table of Contents 2.1 Your Personal Public Service Number (PPS No.) Your PPS No. (formerly known as your RSI No.) is your unique reference number for all dealings with Government Departments and public bodies (for example, this Department and Revenue). You need your PPS No. for all dealings with the Department of Social Protection. Your PPS No. appears on a Social Services Card, any social welfare pension and payment books, a Temporary Payment Card, a Drugs Payment Card that you use, as well as on a P60, a P45, a PAYE notice of tax credits, a tax assessment or any letters from this Department or Revenue. Your payslip is also evidence of your PPS No. once it contains your name and your correct PPS number. Children now born in Ireland automatically get a PPS No. when the birth is registered. In other cases, children automatically get PPS No.s when their parent or guardian applies for Child Benefit. Where benefit is not claimed or the child is not born in Ireland, the parent or guardian can apply for a PPS No. If you cannot find your number, contact your local Social Welfare Office. If you do not have a number, staff at your local Social Welfare Office will advise you on the prcedures involved and the offices currently issuing PPS numbers. To get a PPS No., you must give evidence of your identity at the Registrations Centre where you will be asked to fill in an application form. If you were born in Ireland, you need to bring the following documents to show your identity: - your Birth Certificate , and - valid photographic ID, e.g. current valid passport, full driving licence If you are from the UK, you need either a current valid passport or a Birth Certificate (long form preferred), another form of photographic ID and evidence of your address. You must also produce some details of employment, social security claims, residency, tax payment or education in the UK or Northern Ireland. If you are an EU national or EEA citizen you need a passport or National Identity Card and evidence of your address and, if available, supporting documentation of either birth, work, unemployment, residency, tax liability or education history. The EEA (European Economic Area) includes EU nationals, citizens of Iceland, Liechtenstein and Norway. Swiss nationals are also considered EEA nationals for PPS number purposes. If you are a non-EEA national, you need a passport or Certificate of Registration with the Department of Justice, Equality and Law Reform (Immigration Card), evidence of your address and, if available, supporting documentation of either birth, work, unemployment, residency, tax liability or education history. Make sure that you safely store any document that shows your PPS No. You need the number when accessing services from public bodies. 2.2 Your PRSI record Important documents that record your PRSI At the end of each tax year, your employer will give you a P60 form. This P60 shows your total pay, number of weeks of employment, tax, PRSI payments and PRSI Class for the tax year that's just gone. Check that your PPS No., PRSI weeks and PRSI Class are correct on the P60, and keep your P60 for at least 2 years. You may need it to claim a refund of income tax or apply for social insurance benefits. If you leave your job, your employer must give you a P45 form. This shows your total pay, number of weeks of employment, tax and PRSI that payments from the start of the Tax year until the date that you leave your job. Check that your PPS No., PRSI weeks and PRSI Class(es) are correct on the P45. You need your P45 if you get a new job or if you apply for a jobseeker's payment. You have the right by law to examine and get a statement of your PRSI record held by your employer. 2.3 Pay-Related Social Insurance (PRSI) Who pays PRSI? With very few exceptions, you must be paying Pay-Related Social Insurance (PRSI) contributions if you are aged 16 or over and if you are a - part-time or full-time employee, or - self-employed person with a minimum annual income (see SW14 for details of the minumum annual income for self-employed people) PRSIContributions PRSI contribution, normally paid by an employer and an employee, is a percentage of an employee's reckonable earnings (their gross pay minus superannuation and Permanent Health Insurance contributions). The employer deducts the employee's share directly from their earnings. The PRSI contribution is made up of social insurance and the Health Contribution: - The social insurance part, paid by employers and employees, goes to the Social Insurance Fund, which helps to pay for social welfare benefits and pensions. See SW 14 for details. - The Health Contribution goes towards the funding of national health services. This is included in the employee�s share of the contribution in any week that their reckonable earnings are over a certain amount. See SW 14 for details. The employer must check if employees have a medical card, are aged 70 or over, get a Widow�s or Widower�s Pension, a One-Parent Family Payment, Deserted Wife�s Benefit or Allowance or a Widow�s or Widower�s payment under the social security law of a country covered by EC Regulations. These employees do not pay the Health Contribution - no matter what they earn. - For Classes A and H, 0.7% of the employer�s share of PRSI is called the National Training Fund Levy. The National Training Fund supports a broad range of employment training initiatives. The levy is included in the employer�s share of PRSI - so there is no increase in the overall rate paid by the employer. PRSI-Free Allowance for employees A PRSI-Free Allowance applies each week to an employee�s earnings up until they reach the PRSI ceiling. This means that they pay social insurance contributions on only some of their income each week. However, the Allowance does not affect the employer�s contribution and employees must still pay the Health Contribution based on their total weekly earnings. The PRSI Classes are outlined below. Employees covered under PRSI Classes A, B, C, D and H with reckonable earnings of �352 a week or less in 2008, do not pay PRSI for that week. However, the employer pays their share of PRSI as normal. Employees continue to be covered for the benefits and pensions appropriate to their PRSI Class. Earnings Ceiling There is a fixed ceiling on the amount of social insurance contributions that an employee has to pay in any year. When an employee's earnings go over the employee's ceiling for social insurance, they only continue to pay the Health Contribution, where due. The employer continues paying their share of the PRSI contribution on all of the employee's earnings. The employee is still covered for benefit-even though they stop paying PRSI contributions because their earnings have reached the ceiling. There has been no income ceiling for self-employed contributors since 6 April 2001. There is no income ceiling for the Health Contribution. 2.4 PRSI contribution classes In general, PRSI contribution classes are decided by the nature of the employment and by the amount of the employee's gross reckonable earnings in any week: - Most workers pay PRSI contributions at Class A and are covered for all social welfare benefits and pensions. - Employees who earn less than �38 per week (from all employments) and people aged 66 and over, pay PRSI at Class J and are covered for Occupational Injuries Benefits only. - Some workers in the public sector do not have cover for all benefits and pensions and,as such, they pay a modified PRSI contribution at Classes B, C, D or - Other people, such as those who are retired but who are receiving pensions from their former job, pay PRSI at Classes K or These classes do not give cover for social welfare benefits and pensions. - Self-employed people pay PRSI at Class S up to age 66 and are covered for some social welfare benefits and pensions. However, if self-employed people rely on share fishing for their main income, they may choose to pay extra contributions under PRSI Class P . These extra contributions provide additional limited benefits in addition to their entitlements under Class S. The type of employment in each PRSI contribution class, together with the benefits covered, are summarised below. PRSI Subclasses Most PRSI contribution classes are further divided into subclasses O, 1, 2 and X. A8, the exception to the usual subclass numbering, is a subclass of A9 which is used for Community Employment participants while on the CE scheme only. These subclasses represent different bands of weekly earnings and categories of people within each earnings band as outlined in Deciding the correct PRSI class If there is any doubt on whether PRSI should be paid or which class of PRSI should apply, you should make an application to this Department�s Scope Section for a decision on the issue. Before a decision is made, a Social Welfare Inspector investigates thoroughly by interviewing the people concerned. If an employee is unhappy with a decision made by Scope Section, they can appeal to the Social Welfare Appeals Office within 21 days of being told of the decision. Where a decision results in the PRSI Class changing to a higher rate of PRSI, a Social Welfare Inspector will collect back payments from the employer. Where a decision results in the PRSI Class changing to a lower rate of PRSI, the employer can claim a refund from PRSI Refunds Section (see address below). Refunds If an employee has overpaid PRSI contributions, they can apply for a refund to: PRSI Refunds Section Department of Social Protection Ois�n House Pearse Street Dublin 2. More information For further details of PRSI contributions, please contact: Information Services Department of Social Protection Social Welfare Services College Road Sligo. Private Sector Employments PRSI Class A - Employees in industrial, commercial and service employment with gross earnings of �38 or more per week from all employments; - Civil and Public Servants recruited from 6 April 1995 and - Community Employment participants from 6 April 1996. PRSI Class J - Employees in industrial, commercial and service employment whose gross earnings are less than �38 per week from all employments; - Employees aged 66 or over and others insured for Occupational Injuries Benefits only; - People taking part in certain FAS training schemes insurable for Occupational Injuries Benefits only, and - People whose employment is of a subsidiary nature or whose employment does not provide their main income - for example, people insurable at PRSI Classes B, C, D or H in their main employment and who have a second job, attendants at Department of Education Examinations, Presiding Officers and Poll Clerks at Elections and FCA members on annual training. Civil and public sector employments PRSI Class B Permanent and pensionable Civil Servants, registered doctors and dentists employed in the Civil Service, and Garda�, recruited before 6 April 1995. PRSI Class C Commissioned Army Officers and members of the Army Nursing Service, recruited before 6 April 1995. PRSI Class D Permanent and pensionable employees in the Public Service, other than those mentioned in Classes B and C, recruited before 6 April 1995. PRSI Class H N.C.O.s and enlisted personnel of the Defence Forces. Only certain benefits may be paid during service. Private sector employment PRSI Class E Ministers employed by the Church of Ireland Representative Body. Self-employment PRSI Class S Self-employed people such as farmers, certain company directors, people who run their own business and people with income from investments, rents and maintenance. PRSI Class P (optional) Self-employed people who rely on share fishing for their main income. Occupational pensions PRSI Class K People receiving income on which only the Health Contribution must be paid, such as: - occupational pensions; - income from certain official positions - for example, Judge or State Solicitor, and - income of people aged 66 to 70 who previously paid Class S contributions PRSI Class M - People with a nil contribution liability - for example, employees under age 16, and - People within Class K with a nil liability - for example, medical card holders, widows and widowers and people aged 70 or over. Note: In certain cases Occupational Injuries Benefit In general, self-employed people pay PRSI through Revenue. Those who pay their tax directly to the Collector-General pay their social insurance and Health Contribution with their income tax. In 2007, if the annual income of a self-employed contributor is over �3,174, a social insurance contribution of 3% of all self-employed income or �253 (whichever is greater) is payable. The Health Contribution also applies, where relevant. However, if Revenue decides that a self-employed person has no net tax liability (NNL), they do not collect PRSI. Cases regarded as NNL by Revenue are referred to the Department of Social Protection to see if a person has a PRSI liability. You need to have an annual income of �3,174 (conditions apply) in order to be liable to pay the NNL rate of PRSI (currently a flat-rate contribution of �157 per annum to be paid to the Department of Social Protection). If this is the case, you should contact: NNL Unit - Self Employment Section Department of Social Protection Cork Road Waterford. Telephone: Waterford (051) 356 000 See information Booklet, PRSI for the Self - Employed SW74 for more details Most employees pay PRSI through Revenue�s PAYE system. However,employees who do not pay tax through the PAYE system pay PRSI on their earnings through the Special Collection system operated by the Department of Social Protection. The Special Collection system includes employees: - whose earnings are paid from an employer�s office or residence outside the State where the employer is not registered for PAYE with Revenue; - whose employer holds a certificate from Revenue excluding them from PAYE because their income tax liability is assessed under another system; - who continue to be insured under Irish social security law while they are temporarily posted by their employer to another country under EC Regulation 1408/71, a relevant Bilateral Agreement or S.I. 312 of 1996; and - who pay PRSI as employees but are self-assessed for income tax purposes - for example, sub-post masters, social welfare branch managers and medical consultants employed on a fee basis by the Health Service Executive (HSE). Only the social insurance part of PRSI is paid through the Special Collection system. The Health Contribution, where due, is collected by Revenue. For more information on the Special Collection system and arrangements for posting employees temporarily overseas, contact: Special Collection Section Social Welfare Services Cork Road Waterford Telephone: Waterford (051) 356 000 See information booklet, Employers Guide To The PRSI Special Collection System For Non-PAYE Employees - SW 63 for more details. If an employee or self-employed contributor is no longer covered by compulsory PRSI and they are under the age of 66, they may opt to pay voluntary contributions (VCs). These can help maintain or improve a person�s pension entitlements but they do not provide cover for short-term benefits. To become a voluntary contributor you must: - have at least 260 weeks of PRSI paid in either employment or self-employment, and - apply within 12 months of the end of the tax year during which you last paid PRSI or had a PRSI credit. Note: Class J PRSI contributions do not qualify in this instance. However, a person whose employment becomes insurable at Class J may become a voluntary contributor if they already have 260 weeks of insurable employment at another class with higher contributions. Rates of contribution There are three rates of voluntary contributions: High rate: 6.6% of earnings in the previous year for people who last paid PRSI at Classes A, E and H Low rate: 2.6% of earnings in the previous year for people who last paid PRSI at Classes B, C and D Special rate: Yearly flat rate of �253 for people who last paid PRSI at Class S. For more information about voluntary PRSI, see information booklet Guide to Voluntary Contributions - SW 8 or contact: Voluntary Contributions Section Social Welfare Services Cork Road Waterford Telephone: Waterford (051) 356 000 PRSI deductions are made from your earnings each week - except if you are sick, unemployed or retire early. In these cases, you may qualify for credited contributions instead. Credits keep your insurance record up-todate to help protect your right to payments and benefits in the future. Credits are usually awarded at the same rate as your last paid PRSI contribution. For example, if you paid PRSI at Class A in your last employment and are eligible for credits, the credits given will protect your entitlement to the PRSI Class A benefits listed on page 26. You may get credits while claiming social welfare payments because you are out of work or doing a F�S course. These credits protect your entitlement to benefits and pensions in the future. To be entitled to PRSI credits, generally, you must previously have worked and paid PRSI contributions. If, at any stage since starting work, you have no PRSI contributions paid or credited for 2 full tax years in a row, you cannot get credits until you return to work and pay PRSI contributions for at least 26 weeks. Contributions paid at PRSI Classes S, J, K or M cannot be used to satisfy this condition. Pre-entry credits When you first start work, you are automatically given credits. These pre-entry credits are given from the beginning of the tax year in which you start work up to that date, and for the 2 previous tax years. Preentry credits are not given if you pay PRSI Class J contributions only in your job. These credits may help you to qualify for Illness, Jobseeker's, Maternity or Adoptive Benefit as soon as you have worked and paid PRSI contributions for 52 weeks. Pre-entry credits are normally given only once. Student credits Credits may be given for periods in full-time education - for example, third level - if a person: - worked before starting the course and paid PRSI Class A - started the course before reaching age 23, and - has started in their first full-time insurable employment at PRSI Class A When you apply for student credits, you need to supply: - written confirmation from your school or college stating that you were a student there, and - the dates that you attended the school or college. Student credits are given only once and are not counted towards future entitlement to social welfare pensions. Credits while sick or unemployed Credits are automatically given for any period during which you get Illness Benefit, Jobseeker's Benefit, Health and Safety Benefit, Maternity or Adoptive Benefit, Invalidity Pension, the State Pension (Transition) or Carer's Benefit. You may also get credits for periods of Injury Benefit, Jobseeker's Allowance, Pre-Retirement Allowance or Carer's Allowance, or time spent on an education or part-time work scheme for unemployed people. Credits may also be awarded under the Homemakers Scheme. See Section 4.3 for more information . If you are sick or unemployed, you may qualify for credits - even if you are not getting Illness Benefit or a jobseeker's payment. This can happen, for example, if you: - do not have enough PRSI contributions to qualify for benefit; - have used up your benefit, or - cannot get jobseeker's payments because of a trade dispute. If you are unemployed, you may be entitled to sign for credits, provided that you can show that you are capable of and available for employment and actively seeking employment at your local Social Welfare Office. To get credits while you are ill and unfit for work, you must send regular medical evidence for as long as your illness lasts to the address on the opposite page or hand in your medical certificate at your local Social Welfare Office. Department of Social Protection Dublin 1. You may also get credits if you take unpaid statutory Maternity, Adoptive, Carer's or Parental Leave. See information booklet SW12 for further details. Credits for Civil and Public Servants who pay PRSI at Class B, C or D If you have to give up work due to ill health, and you are likely to remain ill for some time, you should send medical certificates once a year for as long as you remain ill, or until you reach age 66, to : Client Eligibility Services Department of Social Protection McCarter's Road Ardarvan Buncrana Co. Donegal IRELAND You may get a credit for each week that you are sick. Together, these credits will help to keep your insurance record up-to-date and will protect your right to a Widow's or Widower's (Contributory) Pension or a Guardian's Payment (Contributory) in the future. See information booklet, Giving up Work Due to Ill-Health - Civil and Public Servants are also entitled to credits for unpaid statutory Maternity, Adoptive, Carers or Parental Leave. Volunteer Development Workers (VDWs) If you are a volunteer development worker, you may also get credits. See information booklet Volunter Development Worker Scheme - SW15 for more details. Training course credits You can also get credits when you attend training courses with F�S, Cert, Bord Iascaigh Mhara (BIM) or TEAGASC - provided that you were employed at PRSI Class A or getting credits before attending the course. More information For further details on credits, see information booklet Credited Contributions Worksharing is an arrangement to work a pattern of reduced hours in line with an employer�s staff guidelines. Examples include a 4-day week, a 3-day week, a 'week on/week off� arrangement, a 'mornings only� system or working from 9am to 3pm each day. Worksharing may affect: - the amount of PRSI that you (and your employer) pay, or - the number of PRSI contributions that you are awarded which will affect your right to benefits and payments in the future. The contribution week starts on 1 January. As such, it begins on a different day of the week each year, on a Tuesday in 2008 and on a Thursday in 2009. Your social insurance record as a worksharer is recorded with PRSI Class A contributions for each contribution week that you work if you earn �38 or more a week. If your worksharing pattern means that you do work in a particular contribution week, but your weekly earnings are less than �38, then you get a PRSI Class J contribution for that week (Class J is for Occupational Injuries Benefits only and will not enable you to qualify for the main social insurance benefits). If your worksharing pattern means that you do not work in any particular contribution week, then you receive no PRSI contribution for that week. Note: The best option to make sure that you do not lose out on PRSI contributions is to work at least one constant day in each working week. However, you must earn at least �38 for that day to qualify for a PRSI Class A contribution. See information booklet Voluntary Deveoplment Worker's Scheme for further details. Under the Pensions (Amendment) Act, 2002, people who are not members of an occupational pension scheme, including employees, the self-employed, homemakers, carers and unemployed people may now open Personal Retirement Savings Accounts (PRSAs). These are a flexible and low-cost pension option but, as with other pension schemes, the benefits you receive depend on what you paid or your employer paid and the investment return on those contributions. The Pensions Board and Revenue are jointly responsible for approving PRSA products. An employer who is not operating a pension scheme with retirement benefits, or whose scheme limits membership, must provide access to at least one Standard PRSA for employees and for contributions to be deducted from the employee�s salary. A Standard PRSA is: - a personal pension plan that you take out with an authorised PRSAprovider; - like an investment account used to save for your retirement; - a type of defined contribution scheme where you can make regular contributions to your pension which are tax deductible - depending on your age, up to certain limits at the marginal income tax rate. Employees also gain relief from PRSI and the Health Contribution; - a flexible pension that allows you to increase, decrease or stop your contributions at any time; - a portable pension that can be carried from job to job or transferred to another PRSA provider; - a personal pension plan providing you with regular information that enables you to monitor its performance and suitability to your needs. If you have a Standard PRSA, you cannot be charged more than 5% on the contributions that you pay and 1% a year on the managed funds. Your PRSA provider can charge as little or as much as they like up to these maximum levels. For more information on Personal Retirement Savings Accounts, please contact: The Pensions Board Verschoyle House 28/30 Mount Street Dublin 2 Email: info@pensionsboard.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'.