21st Report by Ireland

in accordance with Article 76 of the

European Code of Social Security

For the period 1^st July 2016 to 30^th June 2018

Parts of the Code not specified in the ratification:

Part II              Medical Care

Part VI            Employment Injury Benefit

Part VIII         Maternity Benefit

Part IX            Invalidity Benefit

Part II. Medical Care

I

Medical Care is provided by the Health Service Executive under statutory provisions administered by the Department of Health. Private voluntary insurance schemes are also available to provide additional benefits and refund of costs are not covered by the Executive.

II

The Medical Care detailed herein is provided under the Health Acts, 1947 to 2017.

The following enactments were made during the period:

Health (Amendment) Bill 2017

This Act amends section 45 of the Health Act 1970 (as amended) to confer full eligibility for general practitioner and other health services to all children in respect of whom the Domiciliary Care Allowance (DCA) is payable. It also provides for amendments to prescription charges under section 59 of the Act for medical card holders aged 70 and over and their dependents.

Enacted 31^st March 2018 http://www.irishstatutebook.ie/eli/2017/act/5/enacted/en/html

The following Statutory Instrument (Regulations) was made during the period:

S.I. No. 541 of 2017 – Redress for Women Resident in Certain Institutions Act 2015 Commencement Order 2017

The Department of Justice and Equality commenced Section 3 of the Redress for Women Resident in Certain Institutions Act 2015. This will exempt the Magdalen Women from paying in-patient charges. The enactment date for this Commencement Order is 30^th November 2017.

In tandem with the Department of Justice and Equality regulations above, the Department of Health amended the out-patient charging regulations to exempt Magdalen Women from out-patient charges.

Enacted 30^th November 2017 - http://www.irishstatutebook.ie/eli/2017/si/541/made/en/print

1.      Scope

The Irish Public Health System provides for two categories of eligibility for persons ordinarily resident in the country;

Category 1- full eligibility (medical cardholders)

Category 2- limited eligibility (all others). Full eligibility is determined mainly by reference to income limits. Determination of an individual's eligibility status is the responsibility of the Health Service Executive.

Category 1:  Persons with full eligibility receive a full range of primary care and acute hospital health services generally free of charge, subject to any charges imposed in accordance with the Health Act 1970, (as amended). A charge of €2.00 per item, up to a maximum of €20 per month has been introduced for all medicines dispensed to persons with Category 1 eligibility.

Under the Health Act, 1970 (as amended), medical cards are issued to persons with full eligibility, if in the opinion of the Health Service Executive (HSE), they are unable, without undue hardship, to provide general practitioner, medical and surgical services for themselves or their dependants.  Income guidelines are used in determining a person’s eligibility. The guidelines are not statutorily binding and even if a person’s income exceeds the guidelines, a medical card may still be awarded if the HSE considers that the person’s medical needs or other circumstances would justify it.  Medical cards may also be awarded to individual family members on this basis.

http://www.hse.ie/eng/services/list/1/schemes/mc/about/

Some of the services available with a medical card are:

Free GP Services;

Prescribed Drugs and Medicines;

Aids and Appliances;

Home nursing;

Dental, Aural and Ophthalmic Services;

Entitled to In-patient and out-patient services without charge, including A&E charges

Approximately 33% of the population currently has Category 1 eligibility.

Category 2: Persons who are ordinarily resident in Ireland but do not qualify for a medical card have Category 2 eligibility, i.e. approximately 67 % of the population.

Persons with Category 2 eligibility are eligible for in-patient and outpatient public hospital services including consultant services, subject to certain charges.  The public hospital statutory in-patient charge is €80 in respect of each day during which a person is maintained, up to a maximum payment of €800 in any twelve consecutive months.

The following persons are exempt from the public in-patient charge under the Health (Amendment) act 2013

·         persons with full eligibility (i.e. medical card holders and their dependants);

·         women receiving services in respect of motherhood;

·         a child who is not more than six weeks of age;

·         a child receiving services in respect of a defect identified at a health examination pursuant to the service provided under section 66;

·         a person receiving services for the diagnosis or treatment of infectious diseases prescribed under Part 1V of the Health Act, 1947;

·         a person receiving services in respect of which service is deemed pursuant to section 45(7) to be a person with full eligibility;

·         a person who pursuant to section 2 of the Health (Amendment) Act, 1996, in the opinion of the Health Service Executive, has contracted hepatitis C directly or indirectly from the use of Human Immunoglobulin-Anti-D or the receipt within the State of another blood product or a blood transfusion.

There is also a charge of €100 for attendance at Accident & Emergency departments unless, inter alia, the person has a referral letter from their General Practitioner. 

 http://www.irishstatutebook.ie/eli/2013/si/45/made/en/print

The following are exempt from the out-patient hospital charge under the Health (Out-Patient) Regulations 2013 Women receiving services under the Maternity and Infant Care Scheme;

·         Children up to six weeks of age;

·         Children receiving treatment for prescribed diseases and disabilities;

·         Children referred for treatment from child health clinics and school health examinations;

·         Persons receiving services in respect of prescribed infectious diseases;

·         Long-stay patients who are already being charged under the Health (Charges for In-Patient Services) Regulations;

·         Holders of a Health (Amendment) Act Card.

2.      Conditions for Entitlement to Benefits

Conditions for entitlement to the level of benefits available are based on the eligibility categories outlined above. 

3.      Level of Benefits

(a)        Not relevant.

(b)       The benefits available to each category are as follows:

Category 1: Persons with full eligibility, i.e. persons who receive a medical card that entitles them to the full range of public in-patient and out-patient hospital and primary care health services in accordance with the Health Act 1970, (as amended).

Category 2: Full range of hospital services in a public ward, including consultant services subject to certain charges. The public hospital statutory in-patient charge is currently €80 in respect of each day during which a person is maintained, up to a maximum charge of €800 in any 12 month period.

Persons who attend an Accident & Emergency Department directly without a referral note from their General Practitioner (GP) are liable for a charge of €100, which applies to the first visit of any episode of care.  The charge does not apply where a person has been referred by their GP.

Assistance towards the cost of drugs and medicines (no individual or family is required to pay more than a certain level; currently €134per calendar month on drugs and medicines).

Children under 6 and people over the age of 70 are provided with a GP Visit Card without the need for a financial assessment. The GP Visit Card provides free access to GP Services.

Legislation to provide for charging all private patients in public hospitals.

The Health (Amendment) Act, 2013 provided for the introduction of charges for all private in-patients, including those accommodated in public beds.   Everyone is entitled to use a public hospital. However, some people wish to be treated privately, in which case they have chosen to pay both the consultant and the hospital.  The single charge (from 1^st January 2014) is:

	Hospital Category	Daily charge where overnight accommodation is provided in a single occupancy room	Daily charge where overnight accommodation is provided in a multiple occupancy room	Daily charge where overnight service not provided
1	HSE Regional Hospitals, Voluntary & Joint Board Teaching Hospitals	€1,000	€813	€407
2	HSE County Hospitals Voluntary Non-Teaching Hospitals	€800	€659	€329

All categories:

Free maternity care and infant welfare services.  Free out-patient specialist services including x-ray examination.

Free hospital treatment of tuberculosis and other infectious diseases, free hospital in-patient and out-patient services for children suffering from intellectual disability; mental health issues; phenylketonuria; cystic fibrosis; spina bifida; hydrocephalus; haemophilia and cerebral palsy.

Approved prescribed medicines are available free to all persons who are suffering from intellectual disability; mental health issues (for persons under 16 years only); phenylketonuria, cystic fibrosis; spina bifida; hydrocephalus; haemophilia and cerebral palsy; epilepsy; diabetes mellitus; multiple sclerosis; muscular dystrophies; parkinsonism and acute leukaemia under the long Term Illness Scheme.

Additional services for children are provided free of charge as follows:

·         A health examination service for pre-school children and pupils of national schools;

·         All necessary follow-up services for defects discovered at such examinations.

(c)        Not applicable.  Periodic payments are not made under the medical care schemes.

4.      Miscellaneous

(a)   Information on the appeals process can be found at http://www.hse.ie/eng/services/yourhealthservice/Appeals/Appeals_Process/

(b)72% of health expenditure in 2016 was Government funded. The balance is made up by hospital charges and by receipts from certain excise duties on tobacco products; recoupment of costs from EU countries in respect of health services provided to foreign nationals; recoupment of certain costs from the Social Insurance Fund; and other miscellaneous sources.

(c)The Department of Health oversees the application of the Health legislation.  The detailed administration is devolved to the Health Service Executive.

(d)Links to legislation set out at II above.

III

(a) No modifications were made in the period under review with a view to giving effect to the provisions of the Code.

(b) Ratification of this part of the Code is made difficult by:

·         The changes of the percentage of persons with Category 1 status because of changing levels of personal income and expenditure, employment levels and ageing population;

·         There is no provision for the capture of data related to the costs incurred for primary care by persons in category 2.  It cannot therefore be established whether (even on a global basis under the provisions of paragraph 5 of Addendum 2 to the Code) the percentage of GP costs borne by Category 2 persons falls within the standard set by paragraph 1 of Addendum 2.

PARTS VI, VIII and IX

The following information applies to Parts VI, VIII and IX: 

I

The relevant schemes are statutory schemes based on social insurance contributions.

II

Principal Changes to Secondary Legislation

Principal Changes in Irish Social Security Legislation from 1 July 2016 to 30 June 2018

Period: 1 July 2016 to 30 June 2017

Principal Changes to Primary Legislation

Social Welfare Act 2016

An Act to amend and extend the Social Welfare Acts; and to provide for related matters.

No. 15 of 2016

                                                                                                                                               

Principal Changes to Secondary Legislation

Paternity Leave and Benefit Act 2016 (Sections 30 and 31) (Commencement0 Order 2016

This Order brings sections 30 and 31 of the Paternity Leave and Benefit Act 2016 into operation, other than an element of section 31 (as this provision is contingent on the relevant provision of the Children and Family Relationships Act 2015 being commenced separately).

 

The Paternity Leave and Benefit Act 2016 provides for 2 weeks of paternity leave and an associated social welfare benefit with effect from 1 September 2016. Sections 30 and 31 of the Act amend the Social Welfare Consolidation Act 2005 to provide for the new social welfare payment to be known as paternity benefit.

 

The remainder of the Act will be commenced separately by the Minister for Justice and Equality.

S.I. No. 434 of 2016

                                                                                                                                               

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 2) (Paternity Benefit) Regulations 2016

The Paternity Leave and Benefit Act 2016 provides for 2 weeks of paternity leave and an associated social welfare benefit. Part 5 of that Act amends the Social Welfare Consolidation Act 2005 to provide for the new social welfare payment to be known as paternity benefit.

 

These Regulations insert a new Chapter 4A into Part 2 of the Social Welfare (Consolidated Claims, Payments and Control) Regulations 2007 (S.I. No. 142 of 2007).

 

S.I. No. 442 of 2016

                                                                                                                                               

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Paternity Benefit) Regulations 2016

The Paternity Leave and Benefit Act 2016 provides for 2 weeks of paternity leave and an associated social welfare benefit. Part 5 of that Act amends the Social Welfare Consolidation Act 2005 to provide for the new social welfare payment to be known as paternity benefit.

 

These Regulations provide for a number of consequential amendments to the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996) to make reference to the new scheme.

 

In addition, the Regulations provide for a number of miscellaneous amendments to update references to existing schemes.

S.I. No. 443 of 2016

                                                                                                                                               

Social Welfare (Temporary Provisions) Regulations 2016

These Regulations provide for the payment of a bonus to recipients of long-term social welfare payments and to recipients of domiciliary care allowance during the month of December 2016.

The amount of the bonus in the case of recipients of long-term social welfare payments is 85% of the normal weekly payment payable during the first week in December 2016, subject to a minimum payment of €20. In the case of domiciliary care allowance, the amount of the bonus is 85% of the weekly equivalent of the amount of domiciliary care allowance payable during December 2016, subject to a minimum payment of €20.

S.I. No. 570 of 2016

                                                                                                                                               

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 3) (Carer’s Allowance) Regulations 2016

Article 136 of the Social Welfare (Consolidated Claims, Payment and Control) Regulations 2007 provides for the circumstances in which a person will be regarded as providing full-time care and attention for the purposes of the carer’s allowance scheme.

 

These Regulations extend these circumstances to provide for the continued payment of carer’s allowance for a period of up to 12 weeks where the person in respect of whom the allowance is payable has been permanently admitted to an institution.

S.I. No. 620 of 2016

                                                                                                                                               

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 4) (Jobseeker’s Transitional Payment) Regulations 2016

These Regulations provide for an increase of €20 from €90 to €110 in the weekly earnings disregard in the case of recipients of the Jobseeker’s Transitional Payment in line with the increase provided for the One-Parent Family Payment in section 24 of the Social Welfare Act 2016. The increase in the weekly earnings disregard in the case of recipients of the Jobseeker’s Transitional Payment is effective from 5 January 2017.

S.I. No. 621 of 2016

                                                                                                                                               

Social Welfare (Section 290A) (Agreement) Order 2016

Section 15 of the Social Welfare Act 2012 extended the Household Budgeting facility for social welfare recipients by introducing new provisions specific to local authority rents. Under these provisions a new household budgeting arrangement was introduced whereby tenants of a housing authority or housing body who are in receipt of a social welfare payment could agree to have a portion of their social welfare payment withheld and paid to a local authority in respect of their rent. The Social Welfare (Section 290A) (Agreement) Order 2015 (S.I. No. 601 of 2015) provided that for the purposes of section 290A(3)(b) of the Social Welfare Consolidation Act 2005 —

 

• it is specified that the Minister for Social Protection has entered into an agreement with An Post for the purposes of carrying out this household budgeting arrangement, and

• the period for which that agreement has effect is the period beginning on 1 January 2016 and ending on 31 December 2016.

 

It is now necessary to make a new Order for the same purposes for 2017. The Order will have effect for one year. This Order specifies that the Minister for Social Protection has entered into an agreement with An Post for the purposes of carrying out this household budgeting arrangement and that this agreement will have effect from 1 January 2017 to 31 December 2017.

S.I. No. 622 of 2016

                                                                                                                                               

European Union (Occupational Pension Schemes Investment) (Amendment) Regulations 2016

These Regulations transpose the obligations imposed by Article 1 of Directive 2013/14/EU (the Credit Ratings Agencies Directive) which amends Article 18 of Directive 2003/41/EC (the IORP Directive). Directive 2013/14/EU requires that pension schemes avoid relying solely or mechanistically on credit ratings when assessing the risk involved in investments.

S.I. No. 643 of 2016

                                                                                                                                               

Social Welfare (Consolidated Supplementary Welfare Allowance) (Amendment) (No. 2) (Rent Supplement) Regulations 2016

Article 12 of the Social Welfare (Consolidated Supplementary Welfare Allowance) Regulations 2007 sets out the manner in which the minimum weekly contribution is calculated for the purposes of the Rent Supplement scheme. These Regulations provide for a reduction in the minimum weekly contribution towards the cost of rent in the case of persons who are in receipt of Rent Supplement and who, by virtue of being aged between 18 and 25 years or between 25 and 26 years, are in receipt of reduced rate payments of Jobseeker’s Allowance, Supplementary Welfare Allowance or Back to Education Allowance.

 

S.I. No. 669 of 2016

                                                                                                                                               

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 5) (Prescribed Time) Regulations 2016

Section 241 of the Social Welfare Consolidation Act 2005 sets out the time and manner in which claims for various social welfare payments are to be made. Section 241 (2) specifically provides that where a person fails to make a claim for a social welfare payment within a prescribed time, then he or she will be disqualified for receiving payment for a period before such claim is made. Different periods are specified according to the nature of the different social welfare payment schemes.

 

The Paternity Leave and Benefit Act 2016 provides, inter alia, that paternity benefit can be paid at any time commencing on the date of the birth of the child (or placement in the case of an adoption) and ending not later than 28 weeks after that date.

 

Section 16 of the Social Welfare Act 2016 provides for regulatory making powers to allow the Minister to prescribe a specified time for making a paternity benefit claim. These Regulations prescribe that in the case of paternity benefit the specified time shall be the date on which, apart from satisfying the condition of making a claim, the claimant becomes entitled thereto. This means that, in order for a full payment of 2 weeks paternity benefit to be paid, the claim must be made within 26 weeks of the date of birth of the child or the date of placement.

S.I. No. 670 of 2016

                                                                                                                                               

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Excepted Emoluments) Regulations 2016

Article 50A(f) of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 provides that emoluments within the meaning of the Taxes Consolidation Act 1997 received by a range of public office holders are not “reckonable emoluments” and therefore not subject to PRSI at the class S rate or the modified PRSI classes B, C or D.

 

These Regulations amend article 50A(f)(iv) by excluding members of a local authority from its provisions. This means that, with the exceptions of persons aged over 66 years and modified rate contributors (pre-1995 civil/public servants), PRSI at class S rate will be payable on a person’s income as a councillor.

S.I. No. 671 of 2016

                                                                                                                                               

Social Welfare Act 2016 (Section 18) (Commencement) Order 2016

This Order provides for the commencement of section 18 (other than paragraph (a)(i)) of the Social Welfare Act 2016 with effect from 31 December 2016.

 

Section 18 provides for amendments to section 246 of the Social Welfare Consolidation Act 2005 which relates to habitual residence. The amendments provide for the relevant provisions of the European Communities (Free Movement of Persons) Regulations 2015 and the International Protection Act 2015 to be appropriately referenced in section 246.

 

Paragraph (a)(i) of section 18 relates to the European Communities (Free Movement of Persons) Regulations 2015 and took effect on the enactment of the Bill on 19 December 2016.

 

The remaining provisions in section 18 update section 246 of the Social Welfare Consolidation Act 2005 by providing the appropriate reference to the relevant provisions of the International Protection Act 2015 which will maintain the current policy with respect to habitual residence. These provisions are being commenced from 31 December 2016 in order for them to take effect in social welfare legislation on the same date the related provisions of the International Protection Act 2015 are being commenced by the Minister for Justice and Equality.

S.I. No. 672 of 2016

                                                                                                                                               

Social Welfare Act 2016 (Section 10) (Commencement) Order 2016

This Order provides for the commencement of section 10 of the Social Welfare Act 2016 with effect from 1 January 2017.

 

Section 10 provides for the exclusion of members of a local authority from the class K PRSI charge. Currently, councillors pay PRSI at the class K rate of 4% on their income as public office holders, provided that income exceeds €5,200 per annum.

S.I. No. 673 of 2016

                                                                                                                                               

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 1) (Absence from the State) Regulations 2017

Section 249 (1)(a) of the Social Welfare Consolidation Act 2005 provides that Regulations may be made to set out the circumstances in which a person may continue to receive a social welfare benefit while he or she is absent from the State.

 

These Regulations extend the range of benefits which can continue to be paid while the claimant is absent from the State on holiday to include Maternity Benefit (for up to six weeks), Adoptive Benefit (for up to six weeks) and Paternity Benefit (for up to two weeks).

 

Since EU Regulations already provide that EU citizens will continue to receive these payments when they are in another member state, these Regulations are intended to facilitate, in particular, persons from outside the EEA (EU member states along with Norway, Iceland and Liechtenstein), as well as Switzerland, working within the State who may wish to spend time in their native countries having become a parent to, or adopted, a child.

S.I. No. 12 of 2017

                                                                                                                                               

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 2) (Nominated Persons) Regulations 2017

Section 244 (1)(a) of the Social Welfare Consolidation Act 2005 provides that Regulations may be made to enable a person to whom a social welfare benefit is payable to nominate another person (an agent) to collect social welfare payments on his or her behalf. In practice this covers the collection of payments from the payment service provider (An Post) in two scenarios—

 

• The beneficiary, being indisposed and temporarily unable to attend the post office, nominates another person as their temporary agent to collect the social welfare payment on their behalf,

 

• The beneficiary nominates another person, on an ongoing basis, as their permanent agent to collect the social welfare payment on their behalf.

 

Section 17 of the Social Welfare Act 2016 amended section 244 (1)(a) of the Social Welfare Consolidation Act 2005 to provide that the nomination of agents is subject to such conditions and in such circumstances as prescribed in Regulations.

 

These Regulations replace article 201 of the Social Welfare (Consolidated Claims, Payments and Control) Regulations 2007. They distinguish between temporary agents and permanent agents and provide, additionally, that a temporary agent may only collect up to 5 payments in a 6 month period. The Regulations also provide that the use of an agent to collect a social welfare payment on behalf of a beneficiary is limited to certain long-term payments. The Regulations are reflective of the payment arrangements, including the nomination of agents, in place with the Department’s payment service provider.

S.I. No. 13 of 2017

                                                                                                                                               

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Voluntary Contributions) Regulations 2017

These Regulations provide for the extension of the time frame for application to become a voluntary contributor from twelve months from the end of the contribution year in which PRSI contributions were last paid or credited, to sixty months from the end of the contribution year in which such contributions were paid or credited.

 

These Regulations also provide that the revised time limits for payment of voluntary contributions shall be—

 

— within twelve months of the date of issue of notification of the amount of     voluntary contribution due, or

— after such date, if the Minister is satisfied that there is good cause for late payment.

 A number of other necessary consequential amendments, arising from the extension of the time frame, are also required to be made to the Social Welfare (Consolidated Contributions and Insurability) Regulations and these Regulations provide for the necessary changes.

S.I. No. 38 of 2017

                                                                                                                                               

Social Welfare (Jobseeker’s Benefit Variation of Rate Specified in Sections 65A and 66(1A) of the Social Welfare Consolidation Act 2005) Regulations 2017

Section 64(1) of the Social Welfare Consolidation Act 2005 provides that in order to qualify for Jobseeker’s Benefit, a claimant, in addition to having made a minimum number of PRSI contributions, must have, in the governing contribution year-

 

— reckonable weekly earnings or weekly income in excess of €300.00, or

 

— such lesser reckonable weekly earnings or lesser reckonable weekly income as specified in section 64(6) of the Act.

 

In the case of earnings or income within the ranges specified in section 64(6), a lower rate of Jobseeker’s Benefit is payable in accordance with section 65A of the Act.

 

These Regulations provide for an increase in the personal weekly rates of Jobseeker’s Benefit arising from Budget 2017.

 

The Regulations also provide for an increase where a qualified adult increase is payable to these claimants. They provide for an increase of €2.10 (from €80.90 to €83.00) per week in the rate for a qualified adult.

 

The variation in the rates provided for by these Regulations comes into effect on 9 March 2017 to coincide with the increase in the full rate of Jobseeker’s Benefit provided for by section 21 of, and Schedule 1 to, the Social Welfare Act 2016 .

S.I. No. 62 of 2017

                                                                                                                                               

Social Welfare (Occupational Injuries) (Amendment) (No. 1) Regulations 2017

These Regulations provide for increases in the rate of Disablement Gratuity and the weekly rates of Disablement Pension where the degree of disablement ranges from 1 per cent to 19 per cent. The rates provided for in Schedule 3 apply in respect of a continuing disablement of between 1 and 19 per cent which arose prior to 1 January 2012. Schedule 3A applies where the disablement occurs after 1 January 2012 and in such a case, Disablement Gratuity and Disablement Pension are payable only where the extent of disablement is greater than 14 per cent. The Regulations also provide for an increase in the rate of Injury Benefit payable to persons under the age of sixteen. If, in such a case, there is what amounts to full-time employment, or substantially full-time employment, the weekly rate will increase by €5.00 (from €188.00 to €193.00). This is the same rate as the maximum rate payable to an adult. In all other cases the rate will increase by €2.40 (from €89.90 to €92.30).

 

S.I. No. 63 of 2017

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 3) (Change in Rates) Regulations 2017

Section 21 of the Social Welfare Act 2016 provides for increases in the maximum rates of certain social insurance payments arising from Budget 2017. These rates will apply where the contribution conditions and relevant weekly earnings or weekly income conditions are fully satisfied.

 

Where contribution conditions are partially satisfied, the Social Welfare Consolidation Act provides for Regulations to specify the reduced personal rates and for tapered increases to the rate for a qualified adult (where such a qualified adult has a weekly income).

 

These Regulations provide for increases to the reduced personal rates of Illness Benefit, Jobseeker’s Benefit, Health and Safety Benefit, State Pension (Contributory), Widow’s (Contributory) Pension, Widower’s (Contributory) Pension, Surviving Civil Partner’s (Contributory) Pension and Deserted Wife’s Benefit. The reduced rates for qualified adults, where applicable, in such cases are also increased.

 

The Regulations also provide for changes to the rates of tapered increases for qualified adults (whose income is between €100.01 and €310.00), of recipients of Illness Benefit, Jobseeker’s Benefit, Injury Benefit, Jobseeker’s Allowance, Pre-Retirement Allowance, Disability Allowance, Farm Assist and Invalidity Pension.

 

Finally, the Regulations provide for changes to the tapered increases for qualified adults (whose income is between €100.01 and €310.00), of recipients who are on reduced rates of State Pension (Contributory), Illness Benefit and Jobseeker’s Benefit.

 

S.I. No. 64 of 2017

                                                                                                                                               

Social Welfare (Consolidated Supplementary Welfare Allowance) (Amendment) (No. 1) (Diet Supplement) Regulations 2017

These Regulations provide that the 2017 budgetary increases in Social Welfare payments shall not have the effect of reducing the rate of diet supplement below that which was payable before the said increase occurred.

S.I. No. 71 of 2017

                                                                                                                                               

Social Welfare (Rent Allowance) (Amendment) (No. 1) Regulations 2017

These Regulations provide for increases in the amount of means disregarded for people affected by the decontrol of rents for the Rent Allowance scheme with effect from 10 March 2017.

S.I. No. 72 of 2017

                                                                                                                                               

Social Welfare act 2016 (Section 9(a)) (Commencement) Order 2017

This Order provides for the commencement of section 9 (a) of the Social Welfare Act 2016 with effect from 27 March 2017.

 

Section 9(a) provides for the extension of entitlement to the Treatment Benefit scheme to self-employed people (i.e. PRSI Class S contributors).

S.I. No. 94 of 2017

                                                                                                                                               

Social Welfare (Consolidated Claims, payments and Control) (Amendment) (No. 4) (Household Budgeting) Regulations 2017

Section 20 of the Social Welfare and Pensions Act 2015 extended the Household Budgeting facility for social welfare recipients by including credit unions as specified bodies for the purposes of payments made under the Personal Micro Credit Scheme. The Scheme provides for small-scale loans from credit unions and has been approved by the Minister for the purposes of the Household Budgeting facility.

These Regulations amend article 233 of the Social Welfare (Consolidated Claims, Payments and Control) Regulations 2007 to provide for the class of credit union loans covered, the maximum amount of such a loan, the maximum interest rate chargeable, and the maximum period in which such a loan is to be repaid.

S.I. No. 185 of 2017

Period: 1 July 2017 to 30 June 2018

Principal Changes to Primary Legislation

Social Welfare Act 2017

An Act to amend and extend the Social Welfare Acts; the Maternity Protection Act 1994; the National Training Fund Act 2000; and to provide for related matters.

Social Welfare Act 2017

                                                                                                                                               

Principal Changes to Secondary Legislation

Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 5) (Treatment Benefit) Regulations 2017

These Regulations seek to simplify the arrangements governing entitlement to Treatment Benefit.

It has been a requirement of the Treatment Benefit scheme that a claimant should have not less than 39 contributions (paid or credited) in the relevant contribution year, of which at least 13 must be paid contributions. The requirement that 13 must be paid contributions is being abolished in these Regulations.

These Regulations also provide that all claimants are now able to qualify for Treatment Benefit by virtue of having both 26 contributions in the relevant contribution year and 26 contributions in the preceding year — a measure which is designed to enable people who are job-sharing to qualify for the scheme.

Finally, these Regulations provide that where a person qualifies for Treatment Benefit at any age between 60 and pensionable age, he or she will remain qualified for life.

S.I. No. 381 of 2017

___________________________________________________________________________

Social Welfare Act 2016 (Section 9(b)) (Commencement) Order 2017

This Commencement Order brings section 9(b) of the Social Welfare Act 2016 into operation as and from 27 October 2017.

Section 9(b) of the Social Welfare Act 2016 provides for the expansion of the Treatment Benefit scheme, to provide for the re-introduction of the dental scale and polish and the restoration of the optical benefit scheme, including either free spectacles or a contribution towards upgraded spectacles to both employed contributors and self-employed contributors.

S.I. No. 463 of 2017

___________________________________________________________________________

Social Welfare (Temporary Provisions) Regulations 2017

These Regulations provide for the payment of a Christmas bonus to recipients of long-term social welfare payments and to recipients of domiciliary care allowance.

S.I. No. 523 of 2017

___________________________________________________________________________

Social Welfare Act 2016 (Section 4) (Commencement) Order 2017

This Order provides for the commencement of section 4 of the Social Welfare Act 2016 with effect from 1 December 2017.

Section 4 provides for the extension of eligibility for Invalidity Pension to people who are self-employed (i.e. PRSI Class S contributors).

S.I. No. 546 of 2017

___________________________________________________________________________

Social Welfare (Section 290A) (Agreement) Order 2017

Under the provisions of section 15 of the Social Welfare Act 2012, a new household budgeting arrangement was introduced whereby tenants of a housing authority or housing body who are in receipt of a social welfare payment could agree to have a portion of their social welfare payment withheld and paid to a local authority in respect of their rent.

This Order specifies that the Minister for Employment Affairs and Social Protection has entered into an agreement with An Post for the purposes of carrying out this household budgeting arrangement and that this agreement will have effect from 1 January 2018 to 31 December 2018.

S.I. No. 589 of 2017

___________________________________________________________________________

Water Services Act 2014 (Section 11) (Commencement) Order 2017

This Order provides for the commencement of section 11 of the Water Services Act 2014 with effect from 1 January 2018.

Section 11 provided for the deletion of Irish Water from the schedule of bodies specified in the Social Welfare Consolidation Act 2005 as having the power to use Personal Public Service numbers.

S.I. No. 611 of 2017

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Social Welfare Act 2017 (Section 3) (Commencement) Order 2017

This Commencement Order brings section 3 of the Social Welfare Act 2017 into effect as and from 1 January 2018.

Section 3 of the Social Welfare Act 2017 provides for an amendment to the definition of the term “share-based remuneration” in section 2(1) of the Social Welfare Consolidation Act 2005 to cater for the introduction of a new tax relief, the Key Employee Engagement Programme (KEEP).

S.I. No. 638 of 2017

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Social Welfare (Consolidated Supplementary Welfare Allowance) (Amendment) (No. 1) (Assessment of Means) Regulations 2018

These Regulations provide that any income received by way of ex gratia payments awarded by the Stardust Victims’ Compensation Tribunal will be disregarded in the assessment of means for the purposes of the Supplementary Welfare Allowance scheme.

S.I. No. 60 of 2018

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Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 1) (Assessment of Means) Regulations 2018

These Regulations provide that any income received by way of ex gratia payments awarded by the Stardust Victims’ Compensation Tribunal will be disregarded in the assessment of means for the purposes of weekly social assistance payments, increases for qualified adults and Working Family Payment.

S.I. No. 61 of 2018

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SocialWelfare (Consolidated Claims, Payments and Control) (Amendment) (No. 2) (Change in Rates) Regulations 2018

These Regulations provide for - 

-          increasesto the reduced personalrates of Illness Benefit, Jobseeker’s Benefit, Health and SafetyBenefit, State Pension (Contributory), Widow’s (Contributory) Pension, Widower’s(Contributory) Pension, and SurvivingCivil Partner’s(Contributory) Pension. The reducedrates applicable for qualifiedadults in suchcases are also increased.

-          changes to the rates of taperedincreases for qualifiedadults (whoseincome isbetween €100.01 and €310.00), of recipients of IllnessBenefit, Jobseeker’sBenefit, InjuryBenefit, Jobseeker’sAllowance, Pre-Retirement Allowance, DisabilityAllowance, FarmAssist and InvalidityPension, and

-          changes to the taperedincreases for qualifiedadults (whoseincome isbetween €100.01 and €310.00), of recipients whoare on reducedrates of State Pension (Contributory), Illness Benefitand Jobseeker’s Benefit.

S.I. No. 102 of 2018

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Social Welfare (Consolidated Claims, Payments and Control) (Amendment) (No. 3) (Jobseeker’s Transitional Payment) Regulations 2018

These Regulations provide for an increase of €20, from €110 to €130, in the weekly earnings disregard in the case of recipients of the Jobseeker’s Transitional Payment in line with the increase provided for the One-Parent Family Payment in section 13 of the Social Welfare Act 2017.

S.I. No. 103 of 2018

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Social Welfare (Consolidated Supplementary Welfare Allowance) (Amendment) (No. 2) (Diet Supplement) Regulations 2018

These Regulations provide that the 2018 budgetary increases in Social Welfare payments shall not have the effect of reducing the rate of diet supplement below that which was payable before the said increase occurred.

S.I. No. 104 of 2018

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Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2018

The Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2015 prescribed the period 1 January 2015 to 31 December 2016 as the period during which the refunds of employer PRSI contributions would operate in respect of the employment of qualified seafarers.

These Regulations extend that period to 31 December 2022 and also retrospectively apply the refund provisions to 1 January 2017.

S.I. No. 105 of 2018

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Social Welfare (Rent Allowance) (Amendment) (No. 1) Regulations 2018

These Regulations provide for increases in the amount of means disregarded for people affected by the decontrol of rents for the Rent Allowance scheme with effect from 30 March 2018.

S.I. No. 106 of 2018

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Social Welfare (Consolidated Occupational Injuries) (Amendment) (No. 1) Regulations 2018

These Regulations provide for increases in the rate of Disablement Gratuity and the weekly rates of Disablement Pension where the degree of disablement ranges from 1 per cent to 19 per cent. The Regulations also provide for an increase in the rate of Injury Benefit payable to persons under the age of sixteen.

S.I. No. 107 of 2018

Part VI. Employment Injury Benefit

1. Scope

Table A8 of the Annual Statistical Report for 2016for the Department of Social Protection details the numbers and classes of insured persons.^[1]

 http://www.welfare.ie/en/Pages/Annual-SWS-Statistical-Information-Report.aspx

Detailed explanations of the Classes can be accessed at:

http://www.welfare.ie/EN/Publications/sw19/Pages/sw19_intro.aspx

Classes of employees who are covered for Occupational Injury Benefits:

·         Persons in Classes A, B, D and J– total 2,459,139

	2015	2016
Class A	2,282,700	2,356,360
Class B	20,459	19,497
Class D	46,932	44,723
Class J	32,599	38,559
	2,382,690	2,459,139

·         Civil servants recruited prior to April 1995 and insured at Class B may only qualify for limited Occupational Injuries Benefits

·         Class J includes an unknown number of employees who are over pension age

Classes of employees not covered for Occupational Injury Benefits:

·         Persons in classes C, E, H and P – total 7,912

	2015	2016
Class C	388	348
Class E	158	159
Class H	7,576	7,398
Class P	10	7
	8,132	7,912

Total number of employees = 2,467,051

Percentage insured for Occupational Injury Benefits = 99%

The following Classes are not counted as employees:

·         Class K applies to persons not employed but are paying a contribution on pension income;

·         Class S is for self-employed persons;

·         Class M applies to persons with no liability for a contribution.  Class M are covered in full for Occupational Injury Benefit;

·         Voluntary contributors are persons who have ceased employment but are contributing to maintain entitlements to long-term benefits such as pensions.

2.  Conditions for entitlement to Benefits:

The principal statute for the benefit is the Social Welfare Consolidation Act 2005 (as amended).

http://www.oireachtas.ie/documents/bills28/acts/2005/a2605.pdf

The following provisions specifically amend the conditions relating to benefits under this Part:

Social Welfare (Occupational Injuries) (Amendment) Regulations 2008 (S.I. 602 of 2008) and Social Welfare (Occupational Injuries) (Amendment) Regulations 2009 (S.I. 565 of 2009)		Increased the level of gratuities where disablement is less than 20%, and rates of injury benefit for persons under 16 years of age.
Social Welfare Act 2011 (Section 3)		Confined entitlement to occupational injury or disease sustained on or after 1 January 2012 and where the loss of faculty is 15% or higher.
S.I. No.	Title
409/2015	Social Welfare (Consolidated Occupational Injuries) (Amendment) (No. 3) (Payments to Nominated Persons) (Regulations 2015	These Regulations extend the current arrangements relating to the payment of Occupational Injury Benefits, which are set out in Chapter 6 of Part 5 of the Social Welfare (Consolidated Occupational Injuries) Regulations 2007 (S.I. No.102 of 2007), in order to allow employees who have had an accident at work to nominate their employer to receive payment of Injury Benefit on their behalf. These provisions will facilitate employees who have occupational sick pay arrangements.
63/2017	Social Welfare (Consolidated Occupational Injuries) (Amendment) (No. 1) Regulations 2017	These Regulations provide for increases in the rate of Disablement Gratuity and the weekly rates of Disablement Pension where the degree of disablement ranges from 1 per cent to 19 per cent. The rates provided for in Schedule 3 apply in respect of a continuing disablement of between 1 and 19 per cent which arose prior to 1 January 2012. Schedule 3A applies where the disablement occurs after 1 January 2012 and in such a case, Disablement Gratuity and Disablement Pension are payable only where the extent of disablement is greater than 14 per cent. The Regulations also provide for an increase in the rate of Injury Benefit payable to persons under the age of sixteen. If, in such a case, there is what amounts to full-time employment, or substantially full-time employment, the weekly rate will increase by €5.00 (from €188.00 to €193.00). This is the same rate as the maximum rate payable to an adult. In all other cases the rate will increase by €2.40 (from €89.90 to €92.30).
107/2018	Social Welfare (Consolidated Occupational Injuries) (Amendment) (No. 1) Regulations 2018	These Regulations provide for increases in the rate of Disablement Gratuity and the weekly rates of Disablement Pension where the degree of disablement ranges from 1 per cent to 19 per cent. The rates provided for in Schedule 3 apply in respect of a continuing disablement of between 1 and 19 per cent which arose prior to 1 January 2012. Schedule 3A applies where the disablement occurs after 1 January 2012 and in such a case, disablement gratuity and gratuity pension are payable only where the range of disablement is greater than 14 per cent. The Regulations also provide for an increase in the rate of Injury Benefit payable to persons under the age of sixteen. If, in such a case, there is what amounts to full-time employment, or substantially full-time employment, the rate will increase by €5.00 (from €193.00 to €198.00). This is the same rate as the maximum rate payable to an adult. In all other cases the rate will increase by €2.40 (from €92.30 to €94.70).

Information regarding the Occupational Injuries Benefit, the definition of employment injury, the qualifying and waiting periods and the duration of benefits can be accessed via http://www.welfare.ie/en/Pages/oib.aspx

3. Level of benefits

(a)          Periodic Payments

Benefits are flat rate benefits and are compared with a reference wage selected in accordance with Article 66(4)(a)^[2]. The figure is based on RW-Eurostat figures provided in GC(2017)8 - The Report and Conclusions Concerning the Application of the European Code of Social Security and its Protocol. The standard beneficiary is a man with wife and two children and the percentage benefit required is 50%.

Since 26th March 2018 the maximum personal rate of Injury Benefit has been increased from €193.00 to €198.00 per week. The maximum rate for a qualified adult has also increased from €128.10 to €131.40 per week and the rate for a qualified child increased from €29.80 to €31.80 per week. 

The 2015 rate used in the comparison to the reference wage below includes the personal rate of €188.00, the rate for a qualified adult of €124.80 and the rate for a qualified child of €29.80.  The Child Benefit Rate for 2015 is €135 per month per child so the weekly amount for two children is €62.31. The Working Family Payment, (formerly Family Income Supplement (FIS)), limit for a couple with two children is €602 for 2015.

The 2016 rate used in the comparison to the reference wage below includes the personal rate of €188.00, the rate for a qualified adult of €124.80 and the rate for a qualified child of €29.80. The Child Benefit Rate for 2016 is €140 per month per child so the weekly amount for two children is €64.60. These rates have been increased in Budget 2017 and 2018.

Incapacity for work:

Table 1 - Reference Wage/ Injury Benefit (Couple and 2 children)

* The family allowances for a worker in this column include Child Benefit and the rate of Working family Payment (formerly, Family Income Supplement (FIS)) appropriate to a family with this level of income.  In 2015/2016 the level of earnings exceeded the threshold for the working Family Payment allowance and so this figure includes Child Benefit only, payable at €135 in 2015 and €140 in 2016/ per month for each child.

** The family allowance for a beneficiary in this column includes Child Benefit only.

Total loss of earning capacity:

The person would be entitled to the benefit in the above table under either:

• Illness Benefit provisions if the relevant contribution were satisfied;

or

• Where an entitlement to Disablement Pension exists, under the Incapacity Supplement provision which is payable at the same rate.

Disablement Pension of €219.00 weekly would also be payable for 100% loss of faculty.  Where the loss of faculty is less than 100%, only a proportionally reduced amount of Disablement Benefit is payable.

(i)       Survivor’s benefits:

The standard beneficiary is a widow and two children and the percentage benefit required is 40%.

Table 2 - Weekly rate of Death Benefit

Reference Wage/ widow under 66 years of age plus 2 children

* The family allowances for a worker in this column include Child Benefit and the rate of Working family Payment (formerly, Family Income Supplement (FIS)) appropriate to a family with this level of income.  In 2015/2016 the level of earnings exceeded the threshold for the working Family Payment allowance and so this figure includes Child Benefit only, payable at €135 in 2015 and €140 in 2016/ per month for each child.

** The family allowance for a beneficiary in this column includes Child Benefit only.

On the death of an insured person through occupational injury or disease, or where immediately before death the deceased was in receipt of a 50% Disablement Pension, a Death Benefit Pension of €218.50 per week is payable to the widow, widower or surviving civil partner under 66 years of age, or €234.70 per week is payable where they are over 66.  The rate for a qualified child is €29.80.  A weekly rate of €164.80 is paid in respect of an orphan. 

A Death Benefit (Funeral Grant) of €850 is also payable to the next-of-kin.

http://www.welfare.ie/en/Pages/1084_Illness-disability-and-caring.aspx

(b)       Medical care

The benefits listed in Article 34 are provided under the Health Acts (as in Part II) supplemented by the provisions of Section 86 of the Social Welfare Consolidation Act 2005.

(c)   Review of Payments

Account is not taken of other resources which a beneficiary may have, except that the the rate for a qualified adult increase for a spouse or partner is progressively reduced if his/her earnings or income exceeds €100 weekly.

Periodic payments are reviewed each year in the context of the annual budget process.

Part VIII. Maternity Benefit

1. Scope

Table A8 of the Annual Statistical Report for 2016 for the Department of Employment Affairs and Social Protection details the numbers and classes of insured persons.^[3]

https://www.welfare.ie/en/pdf/DEASP_Annual_Statistics_Report_2016.pdf

Detailed explanations of the Classes can be accessed at: http://www.welfare.ie/EN/Publications/sw19/Pages/sw19_intro.aspx

Classes of employees who are covered for Maternity Benefit:

·         Persons in Classes A, E, and H – total 2,363,917

Classes of employees not covered for Maternity Benefit:

·         Persons in classes B, C, D, J and P – total 103,134

(Class J includes an unknown number of employees who are over pension age)

Total number of employees = 2,467,051

Percentage insured for Maternity Benefit = 96%

The following Classes are not counted as employees:

·         Class K applies to persons not employed but are paying a contribution on pension income;

·         Class S is for self-employed persons.  Class S is covered for maternity benefit;

·         Class M applies to persons with no liability for a contribution;

·         Voluntary contributors are persons who have ceased employment but are contributing to maintain entitlements to long-term benefits such as pensions.

2.      Conditions for entitlement to Benefits:

Maternity Benefit is a payment made for 26 weeks to employed and self-employed pregnant women who satisfy certain pay related social insurance (PRSI) contribution conditions in order to avoid the need for them to work pre and post-delivery of their baby.  The current weekly rate is€240.

Premature Births

Since 1 October 2017, Maternity Benefit is payable for an extra period after the end of the 26 weeks in the case of a premature birth. Under the new arrangements, a mother who qualifies for maternity benefit is entitled to an additional period of paid maternity leave, in addition to her current entitlement of 26 weeks. The additional period to be added will be the number of weeks from the baby's actual date of birth up to two weeks before the end of the week of the expected date of confinement, at which point the current entitlement to 26 weeks leave and benefit would normally begin.

Provisions relating to Maternity Benefit are contained in Part 2, Chapter 9, sections 47-51 of the Social Welfare Consolidation Act 2005 as amended. Section 15 & Section 16 of the Social Welfare Act 2017 provided for the extension of maternity leave and maternity benefit in the case of a premature birth.

Information regarding maternity benefit including the qualifying and waiting period can be accessed via http://www.welfare.ie/en/Pages/SW11.aspx. 

3.  Level of benefits:

(a)               Periodic Payments

In 2013 the minimum rate of payment for Maternity Benefit was €217.80 and the maximum rate was €262.00. In January 2014 the rate of payment was increase to a standard rate of €230 per week. From 26 March 2018 the rate of payment is €240 per week.

Maternity Benefit:  This is paid to women who are on maternity leave from employment including self-employment.

(b)               Medical Care – See Part II

(c)                Review of Payments

Increases in the rate for a qualified adult or qualified child are not payable with Maternity Benefit.  However, where an applicant for Maternity Benefit wishes to claim an increase for a qualified adult and/or a qualified child, a decision may be taken to award the applicant Illness Benefit.  Qualified adult and child rates apply to Illness Benefit.

As this is a time-limited scheme (26 weeks), once a person satisfies the qualifying conditions and is awarded Maternity Benefit, reviews of payment are not automatically carried out unless information is received warranting a review.

Periodic payments are reviewed each year in the context of the annual budget process.

Part IX. Invalidity Benefit

1. Scope

Table A8 of the Annual Statistical Report for 2016 for the Department of Employment Affairs and Social Protection details the numbers and classes of insured persons.^[5]

https://www.welfare.ie/en/pdf/DEASP_Annual_Statistics_Report_2016.pdf

Classes of employees who are covered for Invalidity Benefit:

·         Persons in Classes A, E and H– total 2,363,917

Classes of employees not covered for Invalidity Benefit:

·         Persons in classes B,C, D, J and P – total  103,134

(Class J includes an unknown number of employees who are over pension age)

Total number of employees = 2,467,051

Percentage insured for Invalidity Benefit = 96%

The following Classes are not counted as employees:

·         Class K applies to persons not employed but who are paying a contribution on pension income;

·         Class S is for self-employed persons;^[6]

·         Class M applies to persons with no liability for a contribution;

·         Voluntary contributors are persons who have ceased employment but are contributing to maintain entitlements to long-term benefits such as pensions.

2. Conditions for Entitlement to Benefits

(i) Invalidity Pension

To qualify for the award of an Invalidity Pension a person must satisfy both medical and Social Insurance conditions as follows:

(a) Medical Condition:  To qualify for Invalidity Pension, a person must be regarded as permanently incapable of work, which is defined as:

-          Incapacity for work of such a nature that the likelihood is that the person will be incapable of work for life

or

-          An incapacity which has existed for 12 months prior to the date of the claim, and where the Deciding Officer or an Appeals Officer is satisfied that the person is likely to be unable to work for 1 year from the date of the claim.

It is a condition for receipt of Invalidity Pension that the claimant should not engage in employment.  Since the introduction of the Partial Capacity Benefit scheme (see below) claimants of Invalidity Pension can now apply for the Partial Capacity Benefit scheme to take up employment opportunities while continuing to receive income support from the State.

(b) Social Insurance contributions conditions: To qualify for Invalidity Pension, a person must have:

-          A total of at least 260 weeks contributions paid since entry into social insurance,

and

-          48 weeks contributions paid or credited in the last or second last complete tax year before the date of the claim.

Payment lasts as long as a person satisfies the above conditions, or until the claimant receives another social welfare pension.

(ii) Partial Capacity Benefit

The Social Welfare Act 2010 provided for the introduction of a Partial Capacity Benefit which was formally launched in February 2012.  The Partial Capacity Benefit provides an opportunity for people with disabilities to have their capacity for work assessed and receive an income support payment based on this assessment. Recipients can then avail of employment opportunities, with no restrictions on employment income, while continuing to receive this income support payment.  The scheme is open to people who are in receipt of an Invalidity Pension, or who have been in receipt of Illness Benefit for a minimum of 6 months.  Participation in the scheme is voluntary. 

Maximum Rates of Partial Capacity Benefit 2018

Medical Assessment	Person previously getting Illness Benefit at the maximum personal rate €198.00	Person aged under 66 and previously getting Invalidity Pension at the maximum personal rate €203.50
Moderate	€99.00	€101.75
Severe	€148.50	€152.63
Profound	€198	€203.50

3.  Level of Benefits

(a)  Periodic Payments

For Part IX, the standard beneficiary is a man with a wife and two children, and the percentage benefit required is 40 %.

Invalidity Pension 

The current rate of Invalidity Pension for a person under 66 years of age is €203.50.  The rate for a qualified adult is €145.30.  The rate for a qualified child is €31.80.

Table 1 - Reference Wage / Invalidity Pension (Couple and 2 children)

* The family allowances for a worker in this column include Child Benefit and the rate of Working family Payment (formerly, Family Income Supplement (FIS)) appropriate to a family with this level of income.  In 2015/2016 the level of earnings exceeded the threshold for the working Family Payment allowance and so this figure includes Child Benefit only, payable at €135 in 2015 and €140 in 2016/ per month for each child.

** The family allowance for a beneficiary in this column includes Child Benefit only.

(b)               Not applicable to this Part of the Code.

(c)                Review of Payments

Account is not taken of other resources which a beneficiary may have, however, the qualified adult increase for a spouse or partner is progressively reduced if his/her means exceeds €100 per week.  A qualified adult increase is not payable if means are in excess of €310 per week.  A qualified child increase is payable where the qualified adult’s means are less than €400 per week.

Periodic payments are reviewed each year in the context of the annual budget process.

PARTS VI, VIII and IX

The following information applies equally to Parts VI, VII and IX: 

3.      Miscellaneous

(a) Any person who is unhappy with a decision in relation to their benefit entitlements has a right of appeal to the Social Welfare Appeals Office.  This applies to all benefits including Occupational Injuries Benefit, Maternity Benefit, Invalidity Pension and Partial Capacity Benefit.

The Appeals Office operates independently of the Department of Social Protection to provide an appeals service to persons who are dissatisfied with decisions of Deciding Officers or Designated Persons of the Department of Social Protection on questions relating to entitlement to social welfare payments and insurability of employment under the Social Welfare Consolidation Act 2005 (as amended).  The Appeals Officer will make a decision based on the evidence available taking account of the scheme qualifying conditions which are set out in legislation.

(b) The Irish social insurance system is based on a unified contribution rate which gives a person entitlement to the range of benefits covered by the class of contribution they make.

Benefits are financed out of the Social Insurance Fund, and are funded by way of contributions paid by employers and their employees. Contributions from employees represented 27% of the income of the social insurance fund in 2016. Any deficit in the Fund is made up by State subsidy.

It is not possible to allocate contributions to the individual contingencies. The following table gives expenditure for 2016 and provisional expenditure for 2017 on each of the schemes dealt with in this report.

Scheme	Expenditure in 2015 €000	Expenditure in 2016 €000
Occupational Injury Benefit	16,988	18,696
Survivor’s Death Benefit	8,248	8,594
Maternity Benefit	259,791	255,284
Invalidity Benefit	649,220	644,928
Partial Capacity Benefit	11,310	13,083
Disablement	76,676	74,765
TOTAL	1,022,233	1,015,350

Total expenditure on all social welfare schemes in 2016 amounted to €19,802,382 million, of which €11,215,323 million was met from taxation and €8,586,821 million from the Social Insurance Fund. Provisional total expenditure on all social welfare schemes in 2017 amounted to € 19,942,397 million, of which €10,857,267 million was met from taxation and € 9,085,130 millionfrom the Social Insurance Fund. 

(c)  The schemes are administered by the Department of Social Protection. The Administration of the social welfare system is managed by the Department of Social Protection which is a Government Department.  As part of the budget deliberations, the Minister for Social Protection annually hosts a Pre-Budget Forum with community and voluntary organisations representative of various social welfare groups (such as older people, people with an illness or disability, unemployed people and families with children).

Copies of the Acts and Regulations can be downloaded from the Department’s website:

http://www.welfare.ie/en/Pages/Legislation_holder.aspx

III

(a) The changes in legislation are listed above.

(b) Occupational Injury Benefit: Since Budget 2015, there has been only limited scope for welfare improvements and Ireland’s position on ratification as indicated in previous reports is unchanged.

(c) Maternity Benefit: The revised reference wage data indicates that Ireland would not comply with the replacement rates required by the Code. 

(d) Invalidity Benefits: Ireland’s position as indicated in previous reports regarding Article 54 of the Code is unchanged.

Calculation of Family Allowance for the purposes of the 2015/2016 Reference Wage

The computations for the calculation of family allowance for the purposes of the levels of benefits in Parts VI, VIII and IX are at Appendix 1.

APPENDIX 1

Calculation of Family Allowance for the purpose of the 2015 Reference Wage

Family allowances are calculated as follows for a family including 2 children:

Child Benefit in 2015 was payable at €135 per month per child for each of the first 2 children.  €135 x 2 x 12 / 52 = €62.30 per week.

Working Family Payment (formerly, Family Income Supplement (FIS)) for a family with 2 children earning €716.78 per week is calculated as follows. 

The net income is calculated by deducting PRSI and USC from the person’s gross income.

 

For the period PRSI contributions were payable at 4% of earnings per week. €716.78 x 4% = €28.67. 

Income tax payable on this level of earnings is deducted and Universal Social Charge (USC) is payable. This is calculated on gross income and is payable as follows:

Standard Rate of USC 2015
Rate	Income band	Annual Reference Wage €716.78 per week X 52 =€37,273
1.5%	Up to €12,012	USC Charge Band 1	€180.18
3.5%	Between €12,012 and €17,576	USC Charge Band 2	€194.74
7%	Between €17,576 and €70,043	USC Charge Band 3	€1,378.79
8%	Above €70,043	USC Charge Band 4	€0
		Total Annual USC Charge	€1,753.71
		Total Weekly USC	€33.73

Working Family Payment (WFP) Calculation 2015
Income	€716.78
PAYE	€32.58
PRSI Charge	€28.67
USC Charge	€33.73
Net Income for WFP	€621.80
WFP  Income Limit (family with two children)	€602.00
Difference	€19.80
60% of Difference	€0.00

Net income for Working Family Payment (WFP) purposes is therefore €716.78 - €32.58 - €28.67 - €33.73= €621.80. WFP is payable at 60% of the difference between the net income and the appropriate threshold. The threshold for a family with 2 children is €602.00. However, the overall household income is above the weekly income threshold for receipt of Working Family Payment for their family size in this case i.e. €602.00 - €621.80 = -€19.80 x 60% = €0.00.

Total income for such a family is therefore €684.10 (i.e. €621.80 + €62.30).

Calculation of Family Allowance for the purpose of the 2016 Reference Wage

Family allowances are calculated as follows for a family including 2 children:

Child Benefit in 2016 was payable at €140 per month per child for each of the first 2 children.  €140 x 2 x 12 / 52 = €64.60 per week.

Working Family Payment (WFP) for a family with 2 children earning €739.54 per week is calculated as follows. 

The net income is calculated by deducting PRSI and USC from the person’s gross income.

 

For the period PRSI contributions were payable at 4% of earnings per week. €739.54 x 4% = €29.58. 

Income tax payable on this level of earnings is deducted and Universal Social Charge (USC) is payable. This is calculated on gross income and is payable as follows:

                             Standard Rate of USC 2016

Rate	Income band	Annual Reference Wage €739.54 per week X 52 =€38,456.08
1%	Up to €12,012	USC Charge Band 1	€120.12
3%	Between €12,012 and €18,668	USC Charge Band 2	€199.68
5.5%	Between €18,668 and €70,044	USC Charge Band 3	€1,088.34
8%	Above €70,044	USC Charge Band 4	€0
		Total Annual USC Charge	€1,408.14
		Total Weekly USC	€27.08

Working Family Payment (WFP)  Calculation 2016
Income	€739.54
PAYE	€33.48
PRSI Charge	€29.58
USC Charge	€27.08
Net Income for WFP	€649.40
WFP Income Limit (family with two children)	€612.00
Difference	-€37.40
60% of Difference	€0.00

Net income for FIS purposes is therefore €739.54 - €33.48 - €29.58 - €27.08= €649.40. FIS is payable at 60% of the difference between the net income and the appropriate threshold. The threshold for a family with 2 children is €612. However, the overall household income is above the weekly income threshold for receipt of FIS for their family size in this case i.e. €612 - €649.40 = -€37.40 x 60% = €0.00.

Total income for such a family is therefore €714 (i.e. €649.40 + €64.60).