Publication
Operational Guideline: COVID-19 Pandemic Part-Time Job Incentive Scheme for the Self-Employed
From Department of Social Protection
Published on
Last updated on
From Department of Social Protection
Published on
Last updated on
From 1 June 2022, the COVID-19 Part-Time Job Incentive Scheme for the Self-Employed (PTSE) is no longer operational. All existing PTSE claims will be closed for all claimants from this date, with the last payment issuing up to 31 May 2022.
The COVID-19 Part Time Job Incentive for the Self-Employed (PTSE) is a new scheme for self-employed COVID-19 Pandemic Unemployment Payment (PUP) and Jobseeker's Payment recipients who lost their employment as a consequence of COVID-19 and are returning to or increasing their self-employment for up to a maximum of 24 hours per week.
Applies to;
1. A self-employed PUP recipient who earns more than the PUP threshold of €960 over a rolling 8-week period and no longer has an entitlement to PUP.
2. A self-employed person in receipt of a jobseekers payment who wishes to return to or increase their self-employment.
The COVID-19 Part-Time Job Incentive Scheme for the Self-Employed (PTSE) is an administrative scheme and is not covered by legislation. It was announced in Budget 2021. The commencement date for the scheme is 16th October 2020.
The COVID-19 Part-Time Job Incentive Scheme for the Self-Employed (PTSE) is administered by the department's Intreo Centres/Social Welfare Branch Offices.
All guidelines for staff on the operation of the COVID-19 Part-Time Job Incentive Scheme for the Self-Employed are issued by
To qualify for the COVID-19 Part-Time Job Incentive Scheme for the Self-Employed (PTSE) a person must be self-employed and in receipt of the COVID-19 Pandemic Unemployment Payment (PUP) or in receipt of a Jobseeker's Payment in the week immediately prior to claiming this payment.
To qualify for this payment a person must:
a) Be self-employed
b) Have been in receipt of a PUP or a Jobseekers’ Payment in the week immediately prior to their application
c) Be aged between 18 and 66 years
d) Be tax and PRSI compliant
e) Be resident in the Republic of Ireland
f) Return to or increase their self-employment for up to a maximum of 24 hours per week
g) Submit a monthly review form (PTSE 02) self-declaring the number of hours worked each week in that 4 week period
h) Must be genuinely seeking to increase their hours of self-employment
There is no requirement for a person wishing to avail of the PTSE scheme to satisfy the Availability / Genuinely Seeking Work (GSW) conditions. This is however, still a requirement for Part-Time Job Incentive scheme.
The PTSE will run for as long as the COVID-19 Pandemic Unemployment Payment (PUP) scheme is in operation. A person cannot receive payment on PUP (or another Social Protection scheme) and receive payment on this scheme at the same time.
Entitlement to PTSE is terminated if the person is engaged in self-employment or a combination of self-employment and employment as an employee for 24 hours or more per week, or if their self-employment terminates.
Persons whose income falls below €960.00 in a rolling 8 week period can choose to remain on PTSE, or can close their PTSE claim and apply for Jobseeker's Allowance as a self-employed person. Jobseeker’s Allowance is a means-tested payment. If their income increases at a later stage, the person can re-apply for PTSE. Payment will issue provided all the conditions for the scheme are met.
PUP has been closed for new applications since 8 July 2021.
Persons in receipt of PTSE are entitled to a flat rate payment per week with a higher flat rate paid to those currently in receipt of an Increase for a Qualified Adult on a Jobseeker’s payment. This PTSE payment is not affected by the income received from self-employment.
A person in receipt of the PUP is being paid without an adult dependent rate and therefore is entitled to the single PTSE rate only.
PTSE will be paid instead of the PUP or a Jobseeker’s payment. There is no Increase for a Qualified Child on PTSE.
Fuel Allowance is not payable with PTSE.
Rates of payments are detailed:
Where a person satisfies the qualifying conditions for the scheme, they should complete the PTSE1 Application Form, available to download from www.gov.ie or e-mail forms@welfare.ie for a copy of the form. Completed forms should be e-mailed or posted to their local Intreo Centre or Social Welfare Branch Office.
The relevant COVID-19 Pandemic Unemployment Payment or Jobseekers’ payment claim is examined in conjunction with the details given on the PTSE1 application form to determine if the person is eligible for the scheme.
Where the conditions are met, the claim is awarded and the Award Communication PTSE 03 is issued manually to the person. The person is then given a PTSE 02 form for completion every 4 weeks and this must be submitted each month with the person self-declaring their weekly hours of self-employment. If there is a delay in returning this form payment will be suspended.
Where the conditions for PTSE are not met the relevant disallowance letter, PTSE 04 (Qualifying Payment Disallowance) or PTSE 05 (Self-Employed more than 24 hours) should be issued to the person.
Decisions regarding a person’s entitlement to the COVID-19 Part-Time Job Incentive Scheme for the Self-Employed (PTSE) are decided by a Deciding Officer.
As the scheme is a non-statutory scheme, there is no right of appeal to the Social Welfare Appeals Office. Any person who is dissatisfied with a decision may request a review by an officer of a higher grade.
PTSE is a weekly payment which is made by EFT or by post draft to the Post Office.
Intreo Centre/Social Welfare Branch Office staff must ensure that the PTSE 02 form is received from the person every four weeks with their self-declaration as to their continued on-going eligibility for the payment. If a person does not send in their form on time, the claim is suspended.
If a self-employed person has only ever paid Class S PRSI contributions, they are not entitled to credits.