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Oireachtas Library & Research Service | Bill Digest Bill Digest Social Welfare (Covid-19) (Amendment) Bill 2020 No.

14 of 2020 Niall Watters, Senior Parliamentary Researcher - Public Administration Abstract 27 July 2020 The Social Welfare (Covid-19) (Amendment) Bill 2020 seeks to amend the Social Welfare Consolidation Act 2005 to provide, among other things, for placing the Covid-19 Pandemic Unemployment Payment (PUP) on a statutory footing.
In so doing, the Bill also seeks to entitle - for a specified period - those persons benefitting from payments under the PUP, Jobseeker's payments or the Temporary Wage Subsidy Scheme to paid social insurance contributions in the same social insurance class as prior to their Covid-19 related unemployment.
Oireachtas Library & Research Service | Bill Digest Contents Summary ........................................................................................................................................ 1 Introduction ..................................................................................................................................... 5 Background and policy context ....................................................................................................... 6 Structure of social welfare in Ireland ............................................................................................... 8 Pre-legislative Scrutiny.................................................................................................................. 15 Principal Provisions ....................................................................................................................... 15 Impact of Covid-19 PUP and TWSS.............................................................................................. 19 Financial implications .................................................................................................................... 19 Bill published: 22 July 2020 Second stage debate: 28 July 2020 This Digest may be cited as: Oireachtas Library & Research Service, 2020, Bill Digest: Social Welfare (Covid-19) (Amendment) Bill 2020 Legal Disclaimer No liability is accepted to any person arising out of any reliance on the contents of this paper.
Nothing herein constitutes professional advice of any kind.

This document contains a general summary of developments and is not complete or definitive.

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Some papers, such as Bill Digests are prepared at very short notice.

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© Houses of the Oireachtas 2020 Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 1 Summary The Social Welfare (Covid-19) (Amendment) Bill 2020 seeks to amend the Social Welfare Consolidation Act 2005 to provide for: 1. placing the Covid-19 Pandemic Unemployment Payment (PUP) on a statutory footing.
2. entitle - for a specified period - those persons benefitting from payments under the PUP, Jobseeker's payments or the Temporary Wage Subsidy Scheme to paid social insurance contributions in the same social insurance class as prior to their Covid-19 related unemployment.
Policy context The socio-economic impact of the urgent public health containment measures taken to combat Covid-19 has resulted, among other things, in an unmatched increase in layoffs and unemployment, which in turn has led to a decrease in the short to medium terms economic security and income of many households.

The Covid-19 Pandemic Unemployment Payment (PUP) and the Temporary Wage Subsidy Scheme (TWSS) are the State’s two key measures to respond to the labour market effects of the pandemic.
The PUP focuses on those who have lost employment and TWSS seeks to maintain the link between the employer and employee by subsidising a proportion of the pay of employees through the existing employers pay role.

The Bill proposes changes to aspects of the social welfare code in Ireland, these changes effect both social insurance and social assistance.
Social insurance are payments which are made depending on circumstances on the basis of insurable employment, that is contributions made through Pay Related Social Insurance (PRSI) as part of employment.

Social assistance on the other hand is not based on social insurance payments and is typically a safety net which is payable not as benefit but an allowance and is subject to a means test.
Supplementary Welfare Allowance Supplementary welfare allowance is a basic payment for certain expenses that persons may not be able to meet due to low income.

Supplementary welfare allowance, which is the basis of payment for both PUP and TWSS (urgent needs), does not in general provide recipients with paid or credited social insurance contributions.

Social insurance contributions1 All social insurance benefits require a minimum number of paid or ‘credited’ social insurance contributions.
In some cases (for example: jobseeker, illness and maternity/paternity benefit) the contributions must be paid within a specific period prior to accessing the benefit.

Those in receipt of PUP and TWSS are presently not paying or being credited with social insurance contributions are potentially at a disadvantage in respect therefore of jobseekers, illness and maternity/paternity benefits.
1 This section paraphrases content from Department of Employment Affairs and Social Protection Press Release “Minister Humphreys secures Government approval to legislate for Pandemic Unemployment Payment recipients to have access to Social Insurance Benefits” (13/07/2020) Oireachtas Library & Research Service | Bill Digest 2 Financial implication The provisions of the Bill do not have a significant direct implication for the Exchequer beyond the marginal costs associated with broadening the entitlement of social insurance benefits to those in receipt of Covid-19 PUP and the TWSS.
It should be noted that many of the recipients of these payments would, in the absence of the health measures and negative economic impact associated with the Covid-19 Pandemic, potentially have remained in regular employment and therefore would have continued their employment-based social insurance contributions (which is a central impetus for the Bill).
It is not clear from the Bill or its Explanatory Memorandum to what extent these and other costs associated with the Covid-19 PUP will be funded by the Social Insurance Fund or the Exchequer.

Summary of the Bill’s provisions The Bill is comprised of two parts and in total 13 sections.

A summary of the Bill is set out in Table 1 below.

Table 1: Provisions of the Social Welfare (Covid-19) (Amendment) Bill 2020 Section Title Part 1 1.

2.

Short title and construction Operation of section 8 3.
Definition Part 2 4.

Amendment of section 2 of Principal Act (Definitions in the Principal Act) 5.

Amendment of section 4 of the Principal Act (Regulations) Effect This is a standard provision and provides for the title of the Act.

This Act and the Social Welfare Acts are to be read as one Act.

The amendments proposed in s.8 of the Bill (attribution of contributions in respect of certain payments made to address the effects of Covid-19) will be regarded as having come into operation on 13 March 2020.
This is a standard provision and states the Principal Act is the Social Welfare Consolidation Act 2005 (SWCA 2005) Section 4 adds definitions that are in the Bill into s.2 of the SWCA 2005 which relate to the Bill.
These are: a definition of Covid-19, defining ‘Act of 2020’ as the Emergency Measures in the Public Interest (Covid-19) Act 2020; defining ‘Covid-19 pandemic unemployment payment’ as the payment referred to in s.68L; and defining ‘temporary wage subsidy’ as meaning the same as in s.28 of the Act of 2020.

Section 5 of the Bill amends s.4 of the Principal Act which deals with the power to make regulations.
It is a technical amendment identifying the regulatory powers which require the formal consent of the Minister for Public Expenditure and Reform.

Regulations made under this Bill, when enacted, will require the consent of the Minister for Public Expenditure and Reform.

Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 3 6.

7.

8.

Amendment of section 7 of the Principal Act (Social Insurance Fund — expenditure on benefit.)
Amendment of Section 21 of the Principal Act (Rates of self-employment contributions and related matters.)

Attribution of contributions in respect of certain payments made to address the effects of Covid-19 9.

10.

11.

Amendments of section 39 of the Principal Act (Description of benefits) Amendment of section 40 of Principal Act (Entitlement to benefit).
Covid-19 pandemic unemployment payment Section 6 of the Bill provides that some of the expenditure incurred to date on Pandemic Unemployment Payments (PUP) – which has been paid as SWA Urgent Needs Payments – may be charged to the Social Insurance Fund Section 7 of the Bill is a technical amendment to put into legislation that the Covid-19 Pandemic Unemployment Payment is an unemployment benefit (i.e.

based on PRSI) available to self-employed contributors.
Section 8 of the Bill inserts a new Chapter 6A into the SWCA 2005 to provide for the attribution of paid social insurance contributions.
It lists a number of groups who are deemed to have made a social welfare contribution (this contribution is attributed to the named groups which is people in receipt of the pandemic unemployment payment, Jobseekers Benefit, Jobseeker’s Allowance as well as those on the Temporary Wage Subsidy Scheme (TWSS) or the Employer Refund Scheme who have lost their employment since 13th March 2020 as a result of the public health crisis arising from Covid-19.
This section sets out that both employers and employees who avail of the TWSS as well as the Employer Refund Scheme are exempted from making employment contributions which apply to all employed contributors and their employers.

It also formalises the arrangements whereby employers availing of TWSS are required to pay a notional 0.5% rate of PRSI in respect of any top-up payments to the employee.

The amount of the subsidy paid to the employee is exempted from PRSI.
PRSI contributions will be attributed rather than paid by the employee.

It also clarifies that the contribution will be attributed at the same rate previously paid, e.g., Class A if the person is an employee.

Section 8 of the Bill adds to current provisions of the Social Welfare Acts dealing with the exchange of information between the Department of Employment Affairs and Social Protection and the Revenue Commissioners.
Section 9 of the Bill is a technical amendment that recognises that the new Covid-19 PUP is a social insurance benefit within the social welfare code.

Section 10 is a technical amendment reflecting that there is already a definition of Covid-19 is s.2 of the SWCA 2005.

Section 11 inserts a new chapter 12B into the SWCA 2005 detailing how the statutory Covid-19 PUP scheme will work.
Section 68L sets out the general conditions of eligibility for Covid-19 PUP and s.68M confirms the PRSI contribution conditions.

Oireachtas Library & Research Service | Bill Digest 4 Section 68N sets out that the Minister can make regulations on the duration of Covid-19 PUP payments.

The Minister can specify a date after which applications for Covid-19 PUP will not be accepted as well as a date on which payments will cease to be made.
Section 68O confirms that the weekly rates of Covid-19 pandemic unemployment payment will be those set out in Part 6 of Schedule 2 to the SWCA 2005.

A new s.68P gives the Minister the power to make regulations to give effect to the provisions in Chapter 12B.

12.

13.

Amendment of section 241 of Principal Act (Claims) Section 12 is a technical amendment to allow for regulations on late claims to be introduced.
Amendment of Schedule to Principal Act (Rates of benefits) Section 13 amends Schedule 2 to the Social Welfare Consolidation Act 2005 by introducing a new Part 6 to that schedule, specifying the rates of Covid-19 PUP.

These are: Band A: €203 per week for those whose reckonable weekly income was below €200; and, Band B: €350 per week for those whose reckonable weekly income was €200 and above.
Source: L&RS, based on the Bill’s provisions Further relevant Oireachtas Library & Research Service resources Bill Briefing page: Social Welfare (Covid-19) (Amendment) Bill 2020 Previous L&RS publications: Bill Digest: Social Welfare Bill 2019 Bill Digest: Social Welfare Bill 2017 L&RS Covid-19 materials: L&RS In Focus page: Covid-19 – L&RS Resources Please note some links may only be accessible to those using the internal Houses of the Oireachtas network Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 5 Introduction The Social Welfare (Covid-19) (Amendment) Bill 2020 ( the Bill) was published on 22 July 2020.
The Bill seeks to amend the Social Welfare Consolidation Act 2005 to provide for, among other things, placing the Covid-19 Pandemic Unemployment Payment (PUP) on a statutory footing.

In so doing, the Bill also seeks to entitle - for a specified period - those persons benefitting from payments under the PUP, Jobseeker's payments or the Temporary Wage Subsidy Scheme to paid social insurance contributions in same social insurance class prior to their Covid-19 related unemployment.
The PUP was originally introduced by the Government for those employment from 13 March 2020.

The current legislative basis for PUP are the provisions of section 202 ("Grant of supplementary welfare allowance in cases of emergency") of the Social Welfare Consolidation Act 2005.
As such, the PUP was not subject to new legislation and was introduced as a Supplementary Welfare Allowance to mitigate the large increase in unemployment on foot of the public health measures introduced in response to the Covid-19 Pandemic.

As a Supplementary Welfare Allowance, the PUP does not, as currently constituted, qualify its recipients for social insurance contributions towards social insurance benefits such as contributory pensions, illness, maternity, and paternity benefit.
The effect of the Bill’s provision, if enacted, is that people who lost employment as a result of the public health measures introduced to mitigate the Covid-19 Pandemic will not be disadvantaged in accessing social insurance benefits.
At the time of the Bill’s approval by Cabinet (13 July 2020), the Minister for Employment Affairs and Social Protection, Heather Humphreys TD, stated the following:2 “Due to the exceptional circumstances of the COVID-19 pandemic, the legislation will provide for the award of paid contributions for employees at the same PRSI contribution class as when they were in employment immediately before being laid off.” Minister Humphrey’s statement continued: "This will be important in order to protect a person’s entitlement to future payments - both long-term payments, such as pensions, but particularly shorter term payments such as Illness, Maternity and Paternity Benefits.
It is a fair and right approach and I hope to ensure this legislation is passed by the Dáil in the coming period”.

This Bill Digest examines the Bill, its background, provisions, and implications.

In so doing, the remaining parts of the Digest is structured as follows: • Policy context and background; • Principal provisions of the Bill; and • Financial and related implications.
2 “Minister Humphreys secures Government approval to legislate for Pandemic Unemployment Payment recipients to have access to Social Insurance Benefits”, Department of Employment Affairs and Social Protection Press Release (13/07/2020) Oireachtas Library & Research Service | Bill Digest 6 Background and policy context Introduction The Social Welfare (Covid-19) (Amendment) Bill 2020 seeks to amend the Social Welfare Consolidation Act 2005 (the Principal Act) to place the Covid-19 Pandemic Unemployment Payment (PUP) on formal legislative basis.
At present, the PUP is paid under section 202 of the Principal Act, which provides for “Grant of supplementary welfare allowance in cases of urgency”.
Section 202 of the Principal Act a provision under its Part 3 (Social Assistance), Chapter 9, “Supplementary Welfare Allowance.” As such, supplementary welfare allowance payments in general do not qualify for paid or credited social insurance contributions The Bill therefore seeks to award paid contributions to those in receipt of Covid-19 specific payments while also formalising the legal basis of such payments.
Policy context The policy responses of the Irish and other governments to the Pandemic has involved unprecedented actions across a range of policy areas.

The primary responses revolved not unsurprisingly around public health actions.

The aim of these public health actions has been twofold: firstly, to combat the spread of the virus; and, secondly to limit its impact on the capacity of health systems.
Following on from the public health policy interventions to mitigate the spread of Covid-19, the Irish Government, like Governments across Europe, introduced unprecedented social protection measures to alleviate the economic and social effects of the Pandemic.
The socio-economic impact of the urgent public health containment measures taken to combat Covid-19 has resulted, among other things, in an unmatched increase in layoffs and unemployment, which in turn has led to a decrease in the short to medium terms economic security and income of many households.

The socio-economic impact of the Covid-19 Pandemic is the major context for the Bill’s introduction.
The Covid-19 Pandemic Unemployment Payment (PUP) and the Temporary Wage Subsidy Scheme (TWSS) are the State’s two key measures to respond to the labour market effects of the pandemic.

The PUP focuses on those who have lost employment and TWSS seeks to maintain the link between the employer and employee by subsidising a proportion of the pay of employees through the existing employers pay role.
Impact of Covid-19 on the labour market and increases in unemployment The CSO’s Monthly Unemployment reports for April, May and June 2020 are set out in Table 2 below.

This shows that the Covid-19 crisis has had a significant impact on the labour market in Ireland.
While the standard measure of Monthly Unemployment was 5.4% in April, 5.6% in May and 5.8% in June 2020, CSO’s new Covid-19 Adjusted Measure of Unemployment indicates a rate as high as 28.2% for April 2020, 26.1% for May and 2020 and 22.5% for June 2020, if all claimants of the Pandemic Unemployment Payment were classified as unemployed.3 3 https://www.cso.ie/en/releasesandpublications/er/mue/monthlyunemploymentmay2020/ Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 7 Table 2: Covid-19 Unemployment rate and Covid-19 adjusted unemployment rate Month 2019 2020 Traditional Unemployment rate 2020 Covid-19 adjusted rate June4 May5 April6 5.1% 5.2% 5.2% Source: Central Statistics Office 5.8% 5.6% 5.4% 22.5% 26.1% 28.2% This of course in not unique to Ireland.
Across most European countries, albeit to differing degrees, the virus containment measures has also resulted in economic activity “dropping at an unusually fast speed” over a number of weeks as (most) EU States “put the economy into a state of hibernation” (European Commission, 2020).
Table 3 below shows a recent forecast from the EU Commission on unemployment rates for 2020 and 2021 and points to the expected significant change in unemployment rates forecast from 2019 to 2020 and onto 2021 (6.7% in 2019 to 9% in 2020 for the EU): Table 3: 2019 and forecast unemployment rate for 2020 and 2021 (%) 2019 2020 2021 Austria Belgium Bulgaria Croatia Cyprus Czechia Denmark Estonia Finland France Germany Greece Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Romania Slovakia Slovenia Spain Sweden United Kingdom EURO Area EU- Source: European Commission, 2020 (Adapted by the L&RS) 4 https://www.cso.ie/en/releasesandpublications/er/mue/monthlyunemploymentjune2020/ 5https://www.cso.ie/en/csolatestnews/pressreleases/2020pressreleases/pressstatementmonthlyunemploymentmay2020/ 6 https://www.cso.ie/en/releasesandpublications/er/mue/monthlyunemploymentapril2020/ 7 This is based data for 2019 and therefore includes the UK in forecasts for 2020 and 2021.
Oireachtas Library & Research Service | Bill Digest 8 Table 3 above shows that unemployment in Ireland is forecast by the EU Commission therefore to average at 7.4% in 2020 and 7% in 2021, which suggests a longer term need for continuation of Covid-19 informed labour market and income support policies.

Structure of social welfare in Ireland The Bill proposes changes to aspects of the social welfare code in Ireland, these changes effect both social insurance and social assistance.
By means of background to provisions set out in the Bill, it is worth looking briefly at how the Irish social welfare system functions and its structure and some of the topics which are dealt with the Bill’s provisions.
The foundations of Irish social welfare system can be traced back to when Ireland was part of the United Kingdom and the impact of the earliest UK legislative approaches to income maintenance, pensions, national insurance and workmen’s compensation.8 Ireland is still regularly grouped with the UK social welfare system in comparative social policy research on social welfare and social protection.9 These Irish and UK approach is sometimes referred to as the Liberal or Anglo-Saxon model of welfare and is typically associated with income support through employment based social insurance and then mean-tested payments in the absence of social insurance.
Thus, the Irish system is primarily a system of income support which are divided into three main main types of payments comprising the social welfare system in Ireland:10 • Social insurance payments; • Social assistances (means-tested) payments; and • Universal payments.

The Irish social welfare system is balanced between social insurance benefits and social assistance allowances.
There are very few universal payments under the Irish social welfare system, the most obvious exception to this is in the case of Child Benefit, which is paid at a flat rate to all regardless of means, or the Free Travel Scheme for over 66s.

Social insurance and social assistance Social insurance are payments which are made depending on circumstances on the basis of insurable employment, that is contributions made through Pay Related Social Insurance (PRSI) as part of employment.
Social assistance on the other hand is not based on social insurance payments and is typically a last resort or safety net which is payable not as benefit but an allowance and is subject to a means test.

In general, payments to individuals also differ as to whether they are a benefit based on social insurance (also referred to as ‘contributory’) or are social assistance-based (known also as ‘non- contributory’) payments.

The difference between these two is set out in Boxes 1 and 2 below.
8 Cousins, M. (2016) “The Irish Social Protection system: Change in comparative context’ in Murphy, M & Dukelow, F., The Irish Welfare State in the Twenty-first Century, London: Palgrave MacMillan 9 Cousins, M. (2005) European Welfare States: Comparative perspectives, London: Sage; Watson, D., Maître, B., Grotti, R., and Whelan, C.T.

(2018) Poverty Dynamics of Social Risk Groups in the EU: An analysis of the EU Statistics on Income and Living Conditions, 2005 to 2015, Social Inclusion Report No.

7.
7.

Dublin: Department of Employment Affairs and Social Protection and the Economic and Social Research Institute: Esping-Andersen, G. (1990) The Three Worlds of Welfare Capitalism.

Cambridge: Polity Press.


10 Cousins, M. (2016) “The Irish Social Protection system: Change in comparative context’ in Murphy, M & Dukelow, F., The Irish Welfare State in the Twenty-first Century, London: Palgrave MacMillan Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 9 Box 1: What are social insurance benefits?

Most employers and employees (over 16 years of age and under 66) pay related social insurance (PRSI) contributions into the national Social Insurance Fund.
In general, the payment of social insurance is compulsory.

The term ‘insurable employment’ is used to describe employment that is liable for social insurance contributions.11 A wide range of benefits are available to people who have paid social insurance.

A person’s entitlement to these benefits depends on a number of conditions as well as the social insurance contribution requirement.
The social insurance qualifying criteria vary depending on the benefit.12 Sources: Social Welfare Consolidation Act 2005: Explanatory Guide; Citizens Information Box 2: What are social assistance payments?

Social assistance payments are those that do not have enough PRSI (social insurance) contributions to qualify for the equivalent social insurance benefits.
An example would be where a person who becomes unemployed, applies for Jobseeker's Benefit (JB) but fails to qualify because they have insufficient PRSI contributions.

They can instead apply for Jobseeker's Allowance (JA), which is a similar payment but is not based on the number of PRSI contributions paid.

JB is a social insurance payment but JA is a social assistance payment.
In addition, to qualify for a social assistance payment, such as JA or Supplementary Welfare Allowance, a person must meet the habitually residency condition and satisfy a means test.

Sources: Social Welfare Consolidation Act 2005: Explanatory Guide; Citizens Information Figure 1 below sets out the main payments or schemes associated with on the one hand social insurance and on the other hand social assistance.
Figure 1: Main classes of social insurance and social assistance payments Social Insurance Payments • State Pension (Contributory) • Widow's/Widower's/Surviving Civil Partner's (Contributory) Pension/Deserted Wife's Benefit • Invalidity Pension • Carer's Benefit/Constant Attendance Allowance • Disablement Benefit • Jobeeker's/Illness/Health & Safety/Injury Benefit • Maternity/Adoptive Benefit/Paternity Benefit • Death Benefit Social Assistance Payments • State Pension (Non-Contributory) • Carer's Allowance • Disability Allowance/Blind Pension • Widow's/Widower's/Surviving Civil Partner's (Non-Contributory) Pension • One-Parent Family Payment • Pre-Retirement/Deserted Wife's Allowance • Jobseeker's Allowance • Supplementary Welfare Allowance • Farm Assist Source: Oireachtas L&RS13 11 The Social Insurance Fund is made up of a current account and an investment account managed by the Minister for Social Protection and the Minister for Finance, respectively.
The current account consists of monies collected from people in employment.

This money is then used to fund social insurance payments.
12 In general, in applying for a social insurance payment the following will be examined: class or classes of social insurance paid: age first started making social insurance contributions (this applies in the case of State pensions); number of paid and/or credited contributions made since entering insurable employment; number of contributions paid and/or credited in the relevant tax year before the benefit year in which the claim is made; relevant tax year is the second last complete tax year before claim: and, yearly average number of contributions in the case of some pensions 13The figure adopts the classification informing the Citizens Information Budget 2016 webpage Oireachtas Library & Research Service | Bill Digest 10 Social insurance contributions14 Through people’s employment, they pay social insurance contributions, which are in turn are recorded on an individual’s social insurance record as having made ‘paid’ social insurance contributions.
All social insurance benefits require a minimum number of paid social insurance contributions.

In some cases (for example: jobseeker, illness and maternity/paternity benefit) the contributions must be paid within a specific period prior to accessing the benefit.

In addition to ‘paid’ contributions people can, in certain circumstances, receive credited contributions.
Credited contributions (sometimes referred to as ‘credits’) are social insurance contributions awarded in circumstances such as unemployment or illness.

their purpose is to help maintain the social insurance entitlements of insured people during periods when they may not be in a position to pay contributions.

However, credits cannot be used to satisfy the requirement to have a minimum number of paid contributions made within a specific period and thereby gain access to an entitlement.
Credits are only of value to a person who satisfies the requirement to have a minimum number of “paid” contributions.

In the case of the present Bill, those in receipt of PUP and TWSS who presently not paying or being credited with social insurance contributions are potentially at a disadvantage in respect therefore of jobseekers, illness and maternity/paternity benefits.

What is Supplementary Welfare Allowance?

As noted above, the legal basis of the Covid-19 PUP is section 202 of the Principal Act.
Section 202 is under Principal Act’s Part 3 that deals with social assistance.

Chapter 9, in which is section 202 is situated, treats supplementary welfare allowance.

Supplementary welfare allowance is a basic payment for certain expenses that persons may not be able to meet due to low income.

It is sometimes paid to applicants for social protection while their application is being processed by the Department of Employment Affairs and Social Protection (DEASP).
It is often referred to as the ‘payment of last resort’ in the context of entitlements and benefits available through the Irish social protection system.15 Under the Principal’s Act Part 2, Chapter 9, section 202 (Grant of supplementary welfare allowance in cases of urgency) provides supplementary welfare allowance in cases of urgent need.

The decision about such claims are normally made by the community welfare officers of the DEASP on a case by case basis.
Box 3 below outlines DEASP’s information on urgent needs payments under the supplementary welfare allowance scheme.

In terms of the aims of the Bill, supplementary welfare allowance, which is the basis of payment for both PUP and TWSS, does not in general provide recipients with paid or credited social insurance contributions.
14 This section paraphrases content from Department of Employment Affairs and Social Protection Press Release “Minister Humphreys secures Government approval to legislate for Pandemic Unemployment Payment recipients to have access to Social Insurance Benefits” (13/07/2020) 15 Combat Poverty Agency (1991) Scheme of last resort: A Review of supplementary welfare allowance.

Dublin: Combat Poverty Agency.


Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 11 Box 3: Urgent needs payments (Section 202: Supplementary Welfare Allowance) An Urgent Needs Payment (UNP) is a once-off payment made to persons, including those who may not normally qualify for Supplementary Welfare Allowance, but who have an urgent need which they cannot meet from their own resources or an alternative is not available at that time.
Examples of this would be to meet immediate needs, such as food, clothing or shelter in the aftermath of a fire, flood or other emergency event Source: Gov.ie, Urgent needs payments webpage How have the Covid-19 income support payments evolved since March 2020?

Table 4 below provides a brief outline of the development of both the PUP and TWSS since the Government’s first response to the socio-economic effects of the Covid-19 Pandemic.
Table 4: Developments in respect of income, labour and social protection since Covid-19?

Date 15 March 2020 Details of initiative Employer Refund Scheme is introduced at the rate (€203) of Jobseekers Benefit 15 March 2020 18 March 2020 19 March 2020 26 March 29 May 2020 13 July 2020 23 July 2020 Introduction of Covid-19 Support Payment for employees and self- employed who lost employment due to Covid-19 at a rate of €203 per week for six weeks.
Formal launch of Covid-19 Employer Refund Scheme: at a rate of €203 per week, paid by employees and refunded by Revenue from DEASP funds.

DEASP moves a number of social welfare payments, including Pandemic Unemployment Payment, to be payable every two weeks.
Pandemic Unemployment Payment becomes a two-week entitlement Formalising of the titles for Temporary Wage Subsidy Scheme, formerly employer refund scheme and Covid-19 Pandemic Unemployment Payment, formerly Covid-19 support payment and pandemic unemployment payment.

Formal introduction of the TWSS to help employers retain employees, covering 70% of the net salary of the employee up to €410 per week.
The Covid-19 Pandemic Unemployment Payment for people who cannot be retained on the payroll of their employer, including those who are self- employed.

This iteration of the payment was €350 per week across the board for a 12-week period.
Government extends PUP until 10 August 2020 Government approval for Social Welfare (Covid-19) (Amendment) Bill 2020, which is seeking to place PUP on firmer legislative basis as social insurance-based payment with paid and credited social insurance contributions for recipients.

Minister for DEASP announces extension and ‘rate tapering’ changes to PUP to begin in September 2020 and running to April 2021 as part of wider package associated with the “July Stimulus”.
Source: Library and Research Service (L&RS), adapted from DEASP website.

Oireachtas Library & Research Service | Bill Digest 12 Pandemic social protection funded payments On 24 March 2020, the Irish Government announced the National Covid-19 Income Support Scheme to provide financial support to workers and companies affected by the Pandemic.16 This brought together a number of initiatives announced in response to the socio-economic impact of the Covid-19 restrictions.
As part the Government’s response to the onset of the COVID-19 Pandemic, the Department of Employment Affairs and Social Protection (DEASP) introduced a number of social welfare changes to support those losing employment / self-employment or getting ill as a result of Covid-19.
These included: • • A flat rate (€350) Covid-19 Pandemic Unemployment Payment (PUP) 17 was introduced on under Section 202 (Grant of supplementary welfare allowance in cases of urgency) of the Social Welfare Consolidation Act 200518, making it a social assistance/non-contributory payment.
In addition, Part 2 of the first of two pieces of Covid-19 emergency legislation, the Health (Preservation and Protection and other Emergency Measure in the Public Interest) Act 2020 provided for changes to the waiting period for receipt of contribution-based (social insurance) Illness Benefit (IB), Jobseekers Benefit (JB) and non-contributory/social assistance Jobseekers Allowance (JA).
These changes had the effect of reducing the waiting period from six (IB) and three days (JB, JA) to zero days respectively over a time period set out by Government.

• Part 7 of the second piece of Covid-19 emergency legislation, Emergency Measures in the Public Interest (Covid-19) Act 2020, provided for the introduction of the Temporary Wage Subsidy Scheme (TWSS) – a labour market support measure.
The TWSS is operated by Revenue on behalf of DEASP and enables employers, whose employees are affected by the Pandemic, to receive supports directly through the pay roll of the employer19.

The TWSS refunds employers €410 per week for each qualifying employee.

From 4 May 2020, the TWSS moved to a system based on the previous weekly wage for each employee20.
Other social welfare changes introduced temporarily on foot of the Covid-19 Pandemic include:21 • Those in receipt of the Covid-19 PUP who apply for social insurance payments (e.g.

Maternity Benefit, Adoptive Benefit and the State Pension (Contributory) will be treated as if they have been paying insurance contributions based on their respective normal social insurance class.
• Where working hours are reduced to 3 days or less per week, persons can apply for Short Time Work Support, a form of Jobseeker’s Benefit.

Short Time Work Support is based on PRSI (social insurance) contributions.

Thus, Ireland’s social protection measures introduced on an emergency basis in response to Covid-19 have ranged across both social insurance contribution-based benefits and social assistance/non-contributory allowances.
The PUP is particularly notable in this regard as it is an emergency supplementary welfare allowance, and hence a form of social assistance, and not part 16 https://merrionstreet.ie/en/News-Room/News/Govt_announces_National_Covid-19_Income_Support_Scheme.html 17 See Citizensinformation.ie (here) for more detail on the operation of the Covid-19 Pandemic Unemployment Payment.

Additional details are available here from Gov.ie.


18 It should be noted that while Section 4 of the Social Welfare Consolidation Act 2005 provides for the Minister to make regulations, this not the case in respect of Section 202.

In the case of the COVID-19 PUP, the decision to proceed with the payment under Section 202 by the Minister for Employment Affairs and Social Protection was approve by the Cabinet (Confirmed in communication with DEASP, April 2020).
19 https://www.revenue.ie/en/employing-people/documents/pmod-topics/guidance-on-operation-of-temporary-covid- wage-subsidy-scheme.pdf 20 https://www.gov.ie/en/service/578596-covid-19-wage-subsidy/ 21 For more detail, see Citizensinformation.ie.

Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 13 of any previously existing social protection schemes.

The TWSS is a labour market support measure, paid out of the DEASP budget, but administered through Revenue.
Box 4 below provides an overview of the PUP and TWSS.

Box 4: What’s the difference between the Covid-19 PUP and the TWSS Covid-19 Pandemic Unemployment Payment22 The Covid-19 Pandemic Unemployment Payment is available to employees and the self-employed who have lost their job on or after 13 March due to the Covid-19 pandemic.
The payment also applies if a person was: - - - - self-employed and whose trading income ceased due to Covid-19 a non-EU/EEA worker who has lost employment due to the Covid-19 pandemic a student (or a non-EU/EEA student) who has lost employment due to the Covid-19 pandemic a part-time worker The current rate of payment is €350 for those previously earning €200 or more per week, and €203 for those previously earning less than €200 per week.

As it stands, the Covid-19 PUP will be in place until April 2021.
New applications for this payment will not be accepted after 17 September 2020.The payment rates will change of 17 September 2020, 1 February 2021 and 1 April 2021 as follows: Previously earning <€200 17/09/2020 €203 01/02/2021 €203 Previously earning €200-€300 €250 Previously earning =/> €300 €300 €203 €250 01/04/2021 Jobseekers Benefit or Jobseekers Allowance (as relevant) Jobseekers Benefit or Jobseekers Allowance (as relevant) Jobseekers Benefit or Jobseekers Allowance (as relevant) Temporary Wage Subsidy Scheme23 As part of the Government’s measures to provide financial support to workers affected by the Covid-19 crisis, Revenue operates the TWSS on behalf of the DEASP.
The scheme enables employees, whose employers are affected by the pandemic, to receive supports directly from their employer through the payroll system.

The scheme is available to employers from all sectors (excluding the public service and non-commercial semi-state sector) whose businesses have lost a minimum of 25% of turnover because of the Covid-19 pandemic.

The scheme was expected to last 12 weeks from 26 March 2020.
The TWSS was extended on 15 April 2020 and again on 5 June 2020 and will run until the end of August 2020.

The TWSS will be replaced by a new Employment Wage Support Scheme that will be operational unit April 2021.
The rates of pay operational since 4 May 2020 are as follows:24 Income thresholds Previous average take home pay below €412 per week Levels of subsidy payment 85% of the weekly average take home pay Previous average take home pay between €412 and €500 per week Flat rate subsidy of €350 per week Previous average take home pay between €500 and €586 per week 70% of the weekly average take home pay, up to a maximum of €410 22 “Covid-19 Pandemic Unemployment payment rates until 2021”, DEASP press release, (23/07/2020) 23 “Temporary Covid-19 Wage Subsidy Scheme (TWSS)”, Revenue webpage 24 “Covid-19 Wage Subsidy Scheme”, Citizensinformation.ie, Oireachtas Library & Research Service | Bill Digest 14 Previous average take home pay between €586 and €960 per week Subsidy is subject to ‘tapering’.
That means the level of subsidy is calculated by reference to the amount of any additional (‘top up’) payments made by the employer and its effect on the weekly average take home pay.
Subsidy levels are as follows: - Flat rate subsidy of €350 per week, where the employer pays a top up payment up to 60% of the employee’s previous weekly take home pay - Flat rate subsidy of €205 per week, where the employer pays a top up payment between 60% and 80% of the employee’s previous weekly take home pay - No subsidy is payable, where the employer pays a top up payment above 80% of the employee’s previous weekly take home pay Tapering is calculated by subtracting the gross 'top up' paid by the employer from the employee’s previous average take home pay.
Previous average take home pay above €960 per week Employee’s whose average take home pay has fallen below €960 can now avail of the scheme, subject to the tapering rules (see above).

No subsidy applies for employee’s whose current pay is more than €960.

This is the case regardless of the level of any reduction in pay.
Source: L&RS, adapted from DEASP, Revenue and Citizensinformation.ie Numbers in receipt of pandemic DEASP-funded payments Figure 2 below provides an overview of the numbers of persons recorded on the live register, in receipt of the PUP or TWSS over each week from 22 March to the week ending 19 July 2020.25 On 20 March 2020, there was a total of 267,255 persons on the Live Register or in receipt of PUP or TWSS.

At that date, there was 58,737 PUP and 7,916 TWSS recipients.
The total of the three measures rose significantly and peaked at 1,137,920 on 5 May 2020 and again at 1,125,110 on 13 May 2020.

On 5 May, the total included 214,741 on the Live Register, and 602,107 PUP and 321,072 TWSS recipients respectively.

At the most recent date covered by the data, 19 of July 2020, the total figure was 799,583 which was comprised of 233,646 on the Live Register, 313,837 PUP and 252,100 TWSS recipients respectively.
25 These figures have been sourced from Central Statistics Office webpage “Detailed Covid-19 income support and live register tables”, updated 24 July 2020.

On the CSO tables, due to a time lag the most recent week’s data for the TWSS was not available, these have been added in on the table above from Revenue’s updated TWSS statistics, which maybe subject of a minor revision by both Revenue and the CSO at a later point.
Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 15 Figure 2: Numbers in receipt Covid-19 PUP, TWSS and those meeting criteria for inclusion on the Live Register.

1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Live Register Pandemic Unemployment Payment Temporary Wage Subsidy Scheme Total Source: L&RS analysis based on CSO Covid-19 payments statistics, which in turn draw on DEASP Covid-19 Statistics and Revenue TWSS Statistics.
Pre-legislative Scrutiny There was no pre-legislative scrutiny (PLS) of a General Scheme of this Bill by a relevant Joint Committee of the Oireachtas, as required under Dáil Standing Order 173, ‘pre-legislative consideration’.

In the present case, as this is a Covid-19 related Bill, the requirement for PLS was waived by the Business Committee.
Principal Provisions The Bill seeks to amend the Social Welfare Consolidation Act 2005 (the Principal Act) which provides for eligibility and the organisation of social welfare services in Ireland.

The Bill is comprised of 13 sections in total, across two parts.

Sections 1 to 3 are standard sections dealing in turn with short title and construction, and defining, the Principal Act as the Social Welfare Consolidated Act 2005.This part of the Digest treats the principal provisions of the Bill.
A full breakdown of the all sections is set out in the summary in Table 1 above.

Commencement Section 2 of the Bill provides that amendments to those sections of the Principal Act introduced by section 8 of the Bill will be deemed to have come into operation on March 13, 2020.

There is no other commencement information in the Bill so the other sections will come into operation as soon as it is signed into law.
Oireachtas Library & Research Service | Bill Digest 16 New definitions inserted in the Principal Act on foot of the Covid-19 Pandemic and emergency legislation Section 4 of the Bill amends s,2 (Interpretation) of the Principal Act.
Section 4 proposes to insert definitions in the Principal Act in respect of the Emergency Measures in the Public Interest (Covid- 19) Act 2020 (as the “Act of 2020”), “Covid-19”, “Covid-19 pandemic unemployment payment” and “temporary wage subsidy.” Extension of regulations required consent of Minister for Public Expenditure and Reform Section 5 of the Bill is a technical amendment in respect of regulations made under the Principal Act as amended by the Bill.
It requires the approval of the Minister for Public Expenditure and Reform to regulations made by the Minster for Employment Affairs and Social Protection under some new sections proposed for insertion by this Bill: sections 38(c)2, 38E and sections 68N (“Duration of Covid-19 pandemic unemployment payment”), 68O (“Rate of payment”) and 68P (“Regulations for purposes of Chapter”).
Backdating of Social Insurance Fund to cover of Covid-19 PUP expenditure Section 6 of the Bill seeks to amend s.7 (Social Insurance Fund – expenditure on benefit”) of the Principal Act by inserting new subsections 7(5) and 7(6) after subsection 7(4).
The purpose of the proposed s.7(5) is to provide for social welfare benefits to be paid from the Social Insurance Fund in respect of payments made under s.202 (Grant of supplementary welfare allowance in cases of emergency) of the Principal Act - which has been the legislative provision used as the basis for expenditure on the Covid-19 PUP since its introduction on March 13, 2020 - to a ‘relevant date’ in the future.
This section also provides for payments made under Covid-19 PUP to be treated as being paid to those who the provisions of the following parts of the Principal Act apply: Part 2, Chapter 12 (“Jobseeker’s Benefit”), Chapter 12A (“Jobseeker’s Benefit (Self-employed”) and Part 3, Chapter 2 (“Jobseeker’s Allowance”) apply.
The purpose of the proposed Section 7(6) is to define a ‘relevant date’ as that date on which Part 2, Chapter 12B (“Covid-19 Pandemic Unemployment Payment”) (which is provided for by section 11 of this Bill) comes into operation.
Covid-19 PUP and the self-employed Section 7 of the Bill proposed to amend s.21 of the Principal Act (Rates of self-employment contributions and related matters”) by including “Covid-19 pandemic unemployment payment.” This has the effect of legally placing the Covid-19 PUP as an unemployment benefit for which self- employed persons who make the appropriate social insurance contributions are eligible.
Covid-19 PUP payments and contributions of social insurance The Bill’s s.8 seeks to amend Part 2 (Social Insurance) of the Principal Act by inserting a new Chapter 6A (Attribution of contributions in respect of certain payments made to the address the effects of Covid-19), following the existing Chapter 6 (General).

In so doing, under Chapter 6A, s.38C provides for groupings of persons in receipt certain social welfare funded payments to whom Chapter 6A will apply.
This includes those who were entitled to Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 17 receive the “pandemic unemployment payment”26 (s.38C(1)(a)e); “Covid-19 pandemic unemployment payment” (s.38C(1)(b)); Jobseeker’s Benefit and Jobseeker’s Benefit (self- employed) (who would be entitled to the Covid-19 PUP and its predecessor) (s.38C(1)(c); Jobseekers Allowance (s.38C(1)(d); employed recipients of the temporary wage subsidy scheme (s.38(1)(e); and, employed recipients of precursor to the temporary wage subsidy scheme, the Covid-19 employer refund scheme27 (s.38(C)(1)(f)).
Section 38D provides also that in a social insurance contribution week that each of the above groupings set out above - as well as those who were a “specified employee” of an employer,28 availing of the temporary wage subsidy scheme and its predecessor and their employers - will not have to make a social insurance contribution.
Section 38D also provides that where an employer has paid employees additionally, on top of the rate of the temporary wage subsidy scheme, the employer must make a social insurance of the employee at a rate of 0.5%.

Section 38E provides that persons referred to in s.38C(1), who were in employment or self- employment the week before availing the relevant payment type/scheme, are deemed to have made (are “attributed”) a social insurance contribution.
Section 38E also provides that the attribution of social insurance contributions will be at the same rate (same PRSI class) as previously paid.

This has the effect of ensuring that the social insurance contributions over the course of the receipt of one of the pandemic related payments or subsidies will be the same as if a person had remained in regular employment or self-employment.
However, s.38E(3) provides that the Minister for Employment Affairs and Social Protection, with the consent of the Minister for Public Expenditure and Reform, may prescribe the maximum number of social insurance contribution weeks deemed to have been made under this section.

Section 38E(4) provides a similar power in respect of self-employed persons making social insurance contributions from 13 March 2020.
Both these sections, s.38E(3) and s.38E(4), provide that any prescription made will have regard to s.38E(5), which includes, among other things, the impact on the Social Insurance Fund, policies and objectives of the Government and “the need to ensure the most beneficial, effective and efficient use of resources”.
Section 38F provides for exchange of information between the Department of Employment Affairs and Social Protection and the Revenue Commissioners for the operation of Chapter 6A including where employees move between Covid-19 PUP and the Temporary Wage Subsidy Scheme.

26 The Pandemic Unemployment Payment was the terminology first applied to the unemployment payments made under section 202 of the Principal Act during the government’s initial response to the pandemic crisis.
The following quote is taken from the L&RS Bill Digest on the Health (Preservation and Protection and Other Emergency Measures in the Public Interest Bill 2020): “This new social welfare payment is available to employees and self-employed people who are unemployed or who have their hours of work reduced during the Covid-19 coronavirus pandemic.

This includes people who have been put on part-time or casual work.
Under the new payment, there is no restriction on people aged between 18 and 66 years applying for the payment provided they have been in employment up to the present and it has now ceased.

The payment is to be paid for a period of 6 weeks at a flat rate payment of €203 per week for jobseekers.

It is designed to quickly deliver a social welfare payment to the unemployed and provide income security during this 6-week period.
Individuals applying for the payment will be required to apply for the normal jobseeker’s payments within this 6-week period.

Once this normal jobseeker claim is subsequently received, the Department of Employment Affairs and Social Protection (the DEASP) will process these claims and accommodate payment.
This will involve the backdating of increased payments for certain customers.” 27 “Covid-19 Employer Refund Scheme”, DEASP Website (18/03/2020) 28 “Specified employee” in relation to an employer is defined by section 28 of Emergency Measures in the Public Interest (Covid-19) Act 2020 as “an individual who was on the payroll of the employer as at 29 February 2020, and the following is the case, the employer— (a) has submitted to the Revenue Commissioners a notification or notifications of the payment of emoluments to the employee in February 2020 in accordance with Regulation 10 of the Regulations, and (b) has submitted the return required under section 985G of the Act for the month of February 2020 on or before the return date (within the meaning of section 983 of the Act) for that month;” Oireachtas Library & Research Service | Bill Digest 18 Description of benefits Section 9 amends s.39 (Description of benefits) of the Principal Act by inserting a paragraph naming the “Covid-19 pandemic unemployment payment” as social insurance-based benefit payable under the Principal Act.
Covid-19 Pandemic Unemployment Payment Sections 11 provides for the insertion of a new Chapter 12B (Covid-19 pandemic unemployment payment) in Part 2 (Social Insurance) of the Principal Act - after Chapter 12A (Jobseeker’s Benefit (Self-employed).

Chapter 12B comprises six sections: S.68L: Covid-19 unemployment payment; S.68M: Contribution conditions; S.68N: Duration of Covid-19 pandemic unemployment payment; S.68O: Rate of payment: and S.68P: Regulations for purposes of Chapter.
The effect of the insertion of Chapter 12B is to provide for the formalised operation of the Covid-19 PUP.

Therein, s.68L sets out the conditionality and eligibility criteria for receipt of the Covid-19 PUP.

Section 68L(4) provides that those in receipt of the Covid-19 PUP under s.202 of the Principal Act (Grant of supplementary welfare allowance in cases of emergency) immediately before s.11 is commenced will be paid the Covid-19 PUP when this Bill is enacted.
Section 68L reflects the practice of the current operation of the Covid-19 PUP and thus formalises the operation of the payment by placing it on legal basis with the other social insurance-based benefits in the Social Welfare Consolidation Act 2005.

Section 68M provides for the minimum social insurance contributions required for receipt of Covid- 19 PUP.
For employees, this is one contribution week in four weeks immediately prior to claiming the payment and for the self-employed, proof of self-employed status is required in keeping with the relevant provisions of the Principal Act.

Section 68N provides that the duration - and therefore the cessation - of the Covid-19 PUP can be made by regulation on the part of the Minister.
Section 68O provides that the rate of payment of Covid-19 PUP is inserted by s.13 of the Bill into Part 6 of Schedule 2 of the Principal Act.

The section also provides that Minister may make regulations adjusting the rate of payment.

The proposed weekly rates of Covid-19 PUP, as set out in Part 6, Schedule 2, are: 1.

Band A: €203 per week for those whose reckonable weekly income was below €200; and, 2.

Band B: €350 per week for those whose reckonable weekly income was €200 and above.
Section 68P sets out that the Minister can make regulations to give effect to Chapter 2, with the consent of the Minister for Public Expenditure and Reform, for the operation of Covid-19 PUP, as set out in the provisions of Chapter 12B.
Bill Digest | Social Welfare (Covid-19) (Amendment) Bill 2020 19 Impact of Covid-19 PUP and TWSS As part of its Budget Perspectives series, the Economic and Social Research Institute (ESRI) undertook a study on the potential costs and distributional effect of Covid-19 related unemployment in the State.29 At the outset, this study estimated that approximately 560,000 families would be worse of financially and approximately 600,000 might lose their employment, with up to 400,000 losing more than 20% of their disposable income.
While these figures were earlier estimates based on modelling of data and assumptions at the time (April 2020), the study did however find that the latter figure would fall to between 200,000 and 300,000 based on the introduction of the PUP and TWSS.

The study further states that: “of the policy measures announced by the Government, the PUP does most to cushion family incomes, but at significant cost (almost €1 billion per quarter for the medium simulated unemployment shock).
…Notably, the TWSS adds little to the cost of the policy response as most employees will receive no more under this scheme than they would through PUP and some will receive less.”30 Financial implications31 The provisions of the Bill do not have a significant direct implication for the exchequer beyond the marginal costs associated with broadening the entitlement of social insurance benefits to those in receipt of Covid-19 PUP and the TWSS.
It should be noted that many of the recipients of these payments would, in the absence of the health measures and negative economic impact associated with the Covid-19 Pandemic, potentially have remained in regular employment and therefore would have continued their employment-based social insurance contributions (which is a central impetus for the Bill).
It is not clear from the Bill or its Explanatory Memorandum to what extent these and other costs associated with the Covid-19 PUP will be funded by the Social Insurance Fund or the Exchequer.

However, the Bill provides for the introduction of Covid-19 Pandemic Unemployment Payment under Part 2 of the Principal Act.

Part 2 of Principal Act deals with social insurance and therefore also provides for the operation of the Social Insurance Fund.
In this regard, according to the Bill’s Explanatory Memorandum, section 6 of the Bill “provides that some of the expenditure incurred to date on Pandemic Unemployment Payments (PUP) – which has been paid as SWA Urgent Needs Payments – may be charged to the Social Insurance Fund.”32 29 Beirne, K., Doorley, K., Regan, M., Roantree, B., and Tuda, D. (2020) “The potential costs and distributional effect of Covid-19 related unemployment in Ireland”, Budget Perspective 2021, Paper 1.

Dublin: ESRI.

30 2020: 13.


31 See Oireachtas Parliamentary Budget Office publication (2020) “The Covid-19 Pandemic: Employment and Unemployment Supports” for a broader outline and analysis of potential costs associated with Covid-19 related income supports.
32 Explanatory Memorandum (2020: 2), Social Welfare (Covid-19) (Amendment) Bill 2020 Contact: Houses of the Oireachtas Leinster House Kildare Street Dublin 2 D02 XR20 www.oireachtas.ie Tel: +353 (0)1 6183000 or 076 1001700 Twitter: @OireachtasNews Library & Research Service Tel: +353 (0)1 6184701 Email: library.and.research@oireachtas.ie