Social Welfare Consolidation Act 2005 section 38E

Attribution of contributions: certain payments relating to Covid-19

Section 38E deals with protecting the PRSI contribution records of workers who received Covid-19 support payments, ensuring that gaps in their records do not affect future benefit entitlements.

• Employees who received Covid-19 payments are deemed to have continued making PRSI contributions during that period.
• The deemed contribution amount matches what the person was paying immediately before going onto Covid-19 support.
• The Minister may cap the number of weeks for which these deemed contributions can be credited.
• Separate provision allows the Minister to prescribe deemed contributions for self-employed contributors from 13 March 2020 onwards.