Questions and Answers

Can I apply for the COVID-19 Part Time Job Incentive for the Self Employed?

I am a sole trader and have been claiming the PUP as my business was closed. I am now starting to work a few hours a week. Can I claim the Part Time Job Incentive for the Self Employed (PTSE)?

The Part-Time Job Incentive Scheme for the Self-Employed (PTSE) is available to self-employed people who are in receipt of the COVID-19 Pandemic Unemployment Payment (PUP) or a jobseeker’s payment.

Currently if you are self-employed you can engage in limited self-employment work where your trading income does not exceed €960 gross over an 8-week period and still claim the PUP. However, if your income exceeds €960 gross you would no longer eligible.

PTSE is paid instead of PUP or jobseeker’s payment at a lower rate. However, there is no limit on the amount you can earn as long as you do not work more than 24 hours per week.

Who can get the Part-Time Job Incentive Scheme for the Self-Employed (PTSE)?

Self-employed people who:

Work less than 24 hours per week
Are currently in receipt of PUP and earn more than €960 over 8 weeks from self-employment
Are in receipt of Jobseeker’s Benefit, Job Seeker’s Benefit (Self-Employed) or Jobseeker’s Allowance because of COVID-19 and want to return to self-employment or increase your income from self-employment

You also must:

Be aged between 18 and 66
Be tax and PRSI compliant
Be resident in Ireland
Be in receipt of the PUP or a jobseekers’ payment the week before you apply for PTSE
Submit a monthly statement of hours worked each week
Be genuinely seeking to increase your level work
Return to self-employment for up to a maximum of 24 hours per week (no limit on the amount you can earn)

If your income falls below €960 in an 8-week period, you can close your claim for PTSE and re-apply for PUP. If your income increases at a later stage you can re-apply for PTSE - if you still meet the conditions for the scheme. This scheme will run for as long as the PUP scheme is in operation.

Rate of PTSE

There are 2 rates of weekly payment:

€128.60 - Personal rate

€209.70 - Jobseeker’s payment with an increase for adult dependant

PTSE is paid instead of your PUP or Jobseeker’s payment. It is paid at a flat rate each week. A higher rate is payable if you are getting an increase for an adult dependant with your jobseeker’s payment. There is no increase for a child dependant.

The PTSE rate is not affected by your income from self-employment.

How to apply?

You can download a copy of the PTSE1 application form or email the DSP at [email protected] for a copy of the form.

Completed forms should be emailed or posted to your local Intreo Centre or Social Welfare Branch Office.

Date published 1 Jul 2021 | Last updated 1 Jul 2021

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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