Tapering of Benefits – Single Parent

Overview

Single parents with children under twenty-three (23) years of age, are awarded Tapering of Benefits as long as they work at least ten (10) hours per week at the National Minimum Wage rate per hour. In such cases, the requisite to have received social assistance for one (1) year in the last three (3) years does not apply.

What you’ll get

The awarded Tapering of Benefits rate is a percentage of the last Social Benefit rate awarded excluding bonuses:

75% of the benefit rate for the first year.
55% of the benefit rate for the second year.
35% of the benefit rate for the third year.
25% of the benefit rate is paid to the employer in the circumstance of full-time employment and 12.5% in the circumstance of part-time employment for a period of three (3) years.

Beneficiaries are paid in arrears every four (4) weeks, while employers are paid in arrears every twelve (12) weeks.

If a beneficiary in receipt of Tapering of Benefits becomes unemployed, the benefit is stopped for both the beneficiary and the employer. If the beneficiary becomes re-employed, the Tapering of benefits resumes from the year that the benefit was stopped. The new employer would then start to receive the 25% or 12.5% of the benefit rate, depending whether employment is full-time or part-time.

Once the 3-year period of being in receipt of the Tapering of Benefits scheme has elapsed, the beneficiary may start to be eligible for the In-Work benefit, if continuing to be in employment.

You may make use of an online Calculator to calculate your potential entitlement of the Tapering of Benefits.

Eligibility

General eligibility criteria:

Single parents who are in receipt of Social Assistance, Unemployment Assistance or Single Unmarried Parent Assistance and engage in a gainful occupation working for at least ten (10) hours per week and earning more than €42.44 weekly.