http___www.welfare.ie_ga_Pages_What-are-the-most-common-worksharing-patterns-and-how-do-the.aspx_1.xml
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The pattern of worksharing may affect the number of PRSI contributions the employee is awarded. In some years, the employee may be awarded only 26 or 39 (as opposed to the full 52) contributions because of work sharing patterns. The exact effect depends on the attendance pattern worked and the level of earnings in any given week. This means that, if your worksharing pattern means that you do not work in a particular contribution week, then you do not get any PRSI contribution for that week. Also, if your worksharing pattern means that you do work in a particular contribution week, but earn less than €38 during that week, then you get a Class J contribution for that week. Class J is for Occupational Injuries Benefit only and will not enable you to qualify for the main social insurance benefits. Those working on a calendar week-on/week-off basis are generally entitled to 52 contributions, when the contribution year does not begin on a Saturday, Sunday or Monday. However, where the working week coincides with the PRSI week, this can lead to fewer PRSI contributions. Worksharers who work a split week (for example Wednesday to Tuesday) can similarly be affected during the years when the contribution year starts on a Wednesday. The table below shows the most common worksharing patterns and the effect that they will have on your yearly contribution record. Note: You may be entitled to extra PRSI contributions on the basis of your entitlement to public holiday pay as provided for under the Organisation of Working Time Act, 1997. It would be expected, that while a person worksharing week on/week off would pay 26 contributions but as a result of holiday entitlements, end up paying 29 PRSI contributions in that year. This would secure them entitlement to Jobseeker’s Benefit and to Illness Benefit. Arrangements were put in place in 2006 to similarly secure entitlement to Treatment Benefit for worksharers. Employees need to give serious consideration to whether or not a smaller number of contributions might affect entitlement to benefit at some future date. In the case of short-term benefits, such as jobseeker and illness benefits, changes in the contribution conditions means that an employee with 26 contributions in the governing qualification year and 26 contributions in the previous year is fully covered for short-term social welfare benefits. See here or contact The Workplace Relations Commission, for more information. Note: The rates charged for using 1890 (LoCall) numbers may vary among different service providers. Example 1: 3 weeks on/1 week off pattern If your week off coincides with the contribution week (see below), you will only get 39 PRSI contributions for those years. If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years. Example 2: Week on/week off (Monday-Friday) If your week off coincides with the contribution week (see below), you will only get 26 PRSI contributions for those years. If your week off does not coincide with the contribution week (see below), you will get 52 PRSI contributions for those years. Example 3: A fixed split week If you are working a week that coincides with the contribution week, you cannot get a contribution for weeks off for either 2018 or 2019. You will only get 26 PRSI contributions for those particular years, one for each contribution week you work. You should check on which day 1 January falls on for the year(s) that is or are relevant to you. However, if the week off does not coincide with the contribution week, as in 2018 or 2019 , you may get 52 contributions for those particular years, (one for each contribution week you work, even if you just work one day in a contribution week). Note: The best option to make sure you do not lose PRSI contributions is to work at least one constant day in each working week. However, you must earn at least €38 for that day if you wish to qualify for a Class A contribution.
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Is féidir leis an bpatrún postroinnte tionchar a imirt ar líon na ranníocaíochtaí ÁSPC a bhronntar ar an bhfostaí. I mblianta áirithe, is féidir nach mbronnfar ach 26 nó 39 ranníocaíocht ar an bhfostaí (seachas an líon iomlán de 52 ranníocaíocht) mar gheall ar phatrúin postroinnte. Braitheann an éifeacht chruinn ar an bpatrún freastail a oibrítear agus ar an leibhéal tuillimh in aon tseachtain faoi leith. Ciallaíonn sé seo nach bhfaighidh tú aon ranníocaíocht ÁSPC i leith na seachtaine, má chiallaíonn do phatrún postroinnte nach n-oibríonn tú sa tseachtain ranníocaíochta áirithe sin. Chomh maith leis sin, má chiallaíonn do phatrún postroinnte go mbíonn tú ag obair i seachtain ranníocaíochta áirithe, ach má thuilleann tú níos lú ná €38 i rith na seachtaine sin, ansin gheobhaidh tú ranníocaíocht Aicme J i leith na seachtaine sin. Ní bhaineann Aicme J ach le Sochar Díobhálacha Ceirde agus ní chuirfidh Aicme J ar do chumas cáiliú do na príomhshochair árachais shóisialaigh. Maidir leo siúd a bhíonn ag obair ar bhonn “seachtain oibre/ seachtain shaor” de réir an fhéilire, is iondúil go mbíonn siad i dteideal 52 ranníocaíocht a fháil, nuair nach dtosaíonn an bhliain ranníocaíochta ar an Satharn, ar an Domhnach ná ar an Luan. Más rud é, áfach, go mbíonn an tseachtain oibre i gcomhthráth leis an tseachtain ÁSPC, is féidir go leanfaidh níos lú ranníocaíochtaí ÁSPC dá thoradh sin. I gcás postroinnteoirí a oibríonn seachtain scoilte (mar shampla: ón gCéadaoin go dtí an Mháirt), is féidir tionchar den chineál céanna a bheith aige sin sna blianta nuair a thosaíonn an bhliain ranníocaíochta ar an gCéadaoin. Léirítear sa tábla thíos na patrúin postroinnte is coitianta agus an éifeacht a bheidh acu ar thaifead bliantúil do ranníocaíochtaí. Tabhair faoi deara: D’fhéadfá a bheith i dteideal ranníocaíochtaí ÁSPC breise a fháil ar bhonn do theidlíochta ar phá saoire poiblí mar a fhoráiltear faoin Acht um Eagrú Ama Oibre, Bheifí ag súil leis go n-íocfadh duine a dhéanfadh postroinnt ar bhonn “seachtain oibre/ seachtaine shaor” 26 ranníocaíocht ach go n-íocfadh sé nó sí 29 ranníocaíocht ÁSPC sa deireadh sa bhliain sin, mar gheall ar theidlíochtaí saoire. Sa chaoi seo, bheadh sé nó sí i dteideal Sochar Cuardaitheora Poist agus Sochar Breoiteachta a fháil. Rinneadh socruithe sa bhliain 2006 go mbeadh teidlíocht ar Shochar Cóireála ar fáil do phostroinnteoirí ar an gcuma chéanna. Ba chóir d'fhostaithe breithniú cúramach a dhéanamh ar cibé acu an bhféadfadh nó nach bhféadfadh líon ní ba lú ranníocaíochtaí dul i bhfeidhm ar theidlíocht ar shochar amach anseo. I gcás na sochar gearrthréimhseach, amhail sochar cuardaitheora poist agus sochar breoiteachta, ciallaíonn athruithe ar na coinníollacha ranníocaíochta go bhfuil fostaí a bhfuil 26 ranníocaíocht aige nó aici sa bhliain cháiliúcháin rialaithe agus 26 ranníocaíocht sa bhliain roimhe sin clúdaithe go hiomlán ó thaobh na sochar gearrthréimhseach leasa shóisialaigh. Láithreán Gréasáin:_http://www.workplacerelations.ie/en/Publications_Forms/Guide_to_the_OWT_Act_-_Holidays_ Public_Holidays.pdf nó déan teagmháil leis an gCoimisiún um Chaidreamh san Áit Oibre. Láithreán Gréasáin: www.workplacerelations.ie Sampla 1: Patrún 3 sheachtain oibre/ 1 seachtain shaor amháin Má tá do sheachtain shaor i gcomhthráth leis an tseachtain ranníocaíochta (féach thíos), ní bhfaighidh tú ach 39 ranníocaíocht ÁSPC i gcomhair na mblianta sin. Mura bhfuil do sheachtain shaor i gcomhthráth leis an tseachtain ranníocaíochta (féach thíos), gheobhaidh tú 52 ranníocaíocht ÁSPC i gcomhair na mblianta sin. Sampla 2: Seachtain oibre/ seachtain shaor (Luan-Aoine) Má tá do sheachtain shaor i gcomhthráth leis an tseachtain ranníocaíochta (féach thíos), ní bhfaighidh tú ach 26 ranníocaíocht ÁSPC i gcomhair na mblianta sin. Mura bhfuil do sheachtain shaor i gcomhthráthleis an tseachtain ranníocaíochta (féach thíos), gheobhaidh tú 52 ranníocaíocht ÁSPC i gcomhair na mblianta sin. Sampla 3: Seachtain scoilte sheasta Má oibríonn tú seachtain i gcomhthráth leis an tseachtain ranníocaíochta, ní féidir leat ranníocaíocht a fháil i gcomhair na seachtainí saora i leith na bliana 2018 ná i leith na bliana 2019. Ní bhfaighidh tú ach 26 ranníocaíocht ÁSPC i gcomhair na mblianta áirithe sin, ceann amháin do gach seachtain ranníocaíochta a oibríonn tú. Ba chóir duit seiceáil a dhéanamh ar an lá a mbeidh an 1 Eanáir sa bhliain nó sna blianta a bhaineann leat. Más rud é, áfach, nach bhfuil an tseachtain shaor i gcomhthráth leis an tseachtain ranníocaíochta, amhail sna blianta 2018 nó 2019, is féidir go bhfaighidh tú 52 ranníocaíocht i gcomhair na mblianta áirithe sin, (ceann amháin do gach seachtain ranníocaíochta a oibríonn tú, fiú mura n-oibríonn tú ach lá amháin i seachtain ranníocaíochta). Tabhair faoi deara: Is í an rogha is fearr chun deimhin a dhéanamh de nach gcaillfidh tú ranníocaíochtaí ÁSPC ná a bheith ag obair ar lá cinnte amháin ar a laghad i ngach seachtain oibre. Ní mór duit, áfach, €38 ar a laghad a thuilleamh i leith an lae sin más mian leat cáiliú do ranníocaíocht Aicme A.