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Number 37 of 2023

SOCIAL WELFARE (MISCELLANEOUS PROVISIONS) ACT 2023

CONTENTS

PART 1

Preliminary and General

Section

1. Short title, construction and commencement

2. Definitions

PART 2

Amendments of Social Welfare Acts

3. Amendment of section 13 of Principal Act - employment contributions

4. Maternity benefit - new rate

5. Adoptive benefit - new rate

6. Paternity benefit - new rate

7. Parent’s benefit - amendment of duration of benefit

8. Parent’s benefit - new rate

9. Increase in rates of jobseeker’s benefit and jobseeker’s benefit (self-employed) relating to certain reckonable weekly earnings, certain weekly income and certain reckonable weekly income and certain periods

10. Amendment of section 119 of Principal Act

11. Amendment of section 141 of Principal Act (entitlement to jobseeker’s allowance)

12. Increase for qualified children

13. Amendment of section 219 of Principal Act

14. Working family payment

15. Amendment of section 290 of Principal Act

16. Amendment of section 300 of Principal Act

17. Social insurance benefits - new rates

18. Amendment of Schedule 3 to Principal Act

19. Social assistance payments - new rates

20. Domiciliary care allowance - new rate

PART 3

Statutory Sick Pay

21. Amendment of section 5 of Sick Leave Act 2022

22. Amendment of Schedule 6 to Workplace Relations Act 2015

23. Amendment of section 2 of Principal Act

24. Illness benefit (entitlement to benefit)

25. Illness benefit (conditions for receipt)

26. Illness benefit (duration of payment)

27. Amendment of section 69 of Principal Act (occupational injuries benefits) - calculation of period in definition of "injury benefit period"

28. Occupational injuries benefits

PART 4

State Pension (Contributory) - Long-Term Carer’s Qualifying Contribution and Deferral of State Pension (Contributory)

29. Amendment of section 2 of Principal Act

30. Amendment of section 12 of Principal Act (employed contributors and insured persons)

31. Amendment of section 13 of Principal Act (employment contributions)

32. Amendment of section 20 of Principal Act (self-employed contributors and insured persons)

33. Amendment of section 24 of Principal Act (voluntary contributors)

34. Amendment of section 25 of Principal Act (voluntary contributions by former employed contributors)

35. Amendment of section 40 of Principal Act (entitlement to illness benefit)

36. Amendment of section 44 of Principal Act (duration of illness benefit)

37. Amendment of section 46A of Principal Act (entitlement to partial capacity benefit)

38. Amendment of section 46C of Principal Act (duration of partial capacity benefit)

39. Amendment of section 62 of Principal Act (entitlement to jobseeker’s benefit)

40. Amendment of section 64 of Principal Act (conditions for receipt of jobseeker’s benefit)

41. Amendment of section 67 of Principal Act (duration of payment of jobseeker’s benefit)

42. Amendment of section 68C of Principal Act (entitlement to jobseeker’s benefit (self-employed))

43. Amendment of section 68H of Principal Act (duration of jobseeker’s benefit (self-employed))

44. Amendment of section 108 of Principal Act (entitlement to State pension (contributory))

45. Long-term carer’s qualifying contribution

46. Amendment of section 109 of Principal Act (conditions for receipt of State pension (contributory))

47. Amendment of section 110 of Principal Act

48. Rate of pension

49. Amendment of section 113A of Principal Act

50. Amendment of section 238B of Principal Act (entitlement to back to work family dividend)

51. Amendment of section 238C of Principal Act (duration of back to work family dividend)

52. Amendment of Part 1 of Schedule 2 to Principal Act

53. Specified weekly payments

SCHEDULE 1

Social Insurance Benefits (New Rates) - Substitution of Parts 1 to 4 of Schedule 2

SCHEDULE 2

Social Assistance Payments (New Rates) - Substitution of Parts 1 to 3 of Schedule 4

Acts Referred to

Credit Union Act 1997 (No. 15)

Medical Practitioners Act 2007 (No. 25)

Sick Leave Act 2022 (No. 24)

Social Welfare Act 2021 (No. 44)

Social Welfare Act 2022 (No. 43)

Social Welfare Consolidation Act 2005 (No. 26)

Social Welfare, Pensions and Civil Registration Act 2018 (No. 37)

Workplace Relations Act 2015 (No. 16)

Number 37 of 2023

SOCIAL WELFARE (MISCELLANEOUS PROVISIONS) ACT 2023

An Act to amend and extend the Social Welfare Acts; to amend the Sick Leave Act 2022 and the Workplace Relations Act 2015 ; to make provision for the attribution, in certain circumstances, for the purposes of the State pension (contributory), of contributions by certain persons who provide long-term care and attention to certain other persons and for the deferral, on a voluntary basis, by certain persons in certain circumstances in accessing the State pension (contributory) and for the phased transition to the total contributions approach in relation to the calculation of the State pension (contributory) and, for those and other purposes, to further amend and extend the Social Welfare Acts; and to provide for related matters.

[14th December, 2023]

Be it enacted by the Oireachtas as follows:

PART 1

Preliminary and General

Short title, construction and commencement

1. (1) This Act may be cited as the Social Welfare (Miscellaneous Provisions) Act 2023.

(2) The Social Welfare Acts and this Act (other than sections 21 and 22 ) shall be construed together as one Act.

(3) Sections 3 , 4 , 5 , 6 , 8 and 20 , Part 3 and Part 4 (other than section 52 ) come into operation on 1 January 2024.

(4) Section 15 (b) comes into operation on such day or days as the Minister for Social Protection may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.

Definitions

2. In this Act—

“Act of 2022” means the Social Welfare Act 2022 ;

“Principal Act” means the Social Welfare Consolidation Act 2005 .

PART 2

Amendments of Social Welfare Acts

Amendment of section 13 of Principal Act – employment contributions

3. Section 13 of the Principal Act is amended, in subsection (4A), by the substitution of the following paragraph for paragraph (a):

“(a) the exercise, on or before 31 December 2023, of a right in accordance with section 128 of the Act of 1997, or”.

Maternity benefit – new rate

4. Section 49(1) (amended by section 5 of the Act of 2022) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) €274.”.

Adoptive benefit – new rate

5. Section 60(1) (amended by section 6 of the Act of 2022) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) €274.”.

Paternity benefit – new rate

6. Section 61D (amended by section 7 of the Act of 2022) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (b):

“(b) €274.”.

Parent’s benefit – amendment of duration of benefit

7. (1) Section 61G(10) (amended by section 8 of the Social Welfare Act 2021 ) of the Principal Act is amended—

(a) in paragraph (b)(i), by the substitution of “9 consecutive weeks” for “seven consecutive weeks”,

(b) in paragraph (b)(ii), by the substitution of “9 consecutive weeks” for “seven consecutive weeks”, and

(2) This section comes into operation on 1 August 2024.

Parent’s benefit – new rate

8. Section 61I (amended by section 8 of the Act of 2022) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (b):

“(b) €274.”.

Increase in rates of jobseeker’s benefit and jobseeker’s benefit (self-employed) relating to certain reckonable weekly earnings, certain weekly income and certain reckonable weekly income and certain periods

9. (1) Section 65A(1) (amended by section 9(1) of the Act of 2022) of the Principal Act is amended—

(a) in paragraphs (a), (d) and (g), by the substitution of “€104.10” for “€98.70” in each place where it occurs,

(b) in paragraphs (b), (e) and (h), by the substitution of “€149.60” for “€141.90” in each place where it occurs, and

(2) Section 65A(2) (amended by section 9(2) of the Act of 2022) of the Principal Act is amended—

(a) in paragraph (a), by the substitution of “€84.30” for “€78.90”,

(b) in paragraph (b), by the substitution of “€121.20” for “€113.50”, and

(3) Section 66(1A) (amended by section 9(3) of the Act of 2022) of the Principal Act is amended, by the substitution of “€99.70” for “€94.50”.

(4) Section 68F(1) (amended by section 9(4) of the Act of 2022) of the Principal Act is amended—

(a) in paragraph (a), by the substitution of “€104.10” for “€98.70”,

(b) in paragraph (b), by the substitution of “€149.60” for “€141.90”, and

(5) Section 68F(2) (amended by section 9(5) of the Act of 2022) of the Principal Act is amended—

(a) in paragraph (a), by the substitution of “€84.30” for “€78.90”,

(b) in paragraph (b), by the substitution of “€121.20” for “€113.50”, and

(6) Section 68G(2) (amended by section 9(6) of the Act of 2022) of the Principal Act is amended, by the substitution of “€99.70” for “€94.50”.

(7) This section comes into operation on 28 December 2023.

Amendment of section 119 of Principal Act

10. Section 119 of the Principal Act is amended, in subsection (3)(b), by the substitution of “illness benefit” for “disability benefit”.

Amendment of section 141 of Principal Act (entitlement to jobseeker’s allowance)

11. Section 141 of the Principal Act is amended, by the substitution of the following subsection for subsection (3B):

“(3B) Notwithstanding subsection (3), for the purposes of payment of jobseeker’s allowance, in subsection (3A), ‘payment week’ shall be construed as a 6 day week commencing on the Wednesday of one week and ending on the Tuesday of the following week.”.

Increase for qualified children

12. (1) The Principal Act is amended—

(a) in section 156(1) (amended by section 17 of, and Schedule 1 to, the Act of 2018)—

(i) in paragraph (a), by the substitution of “Schedule 4” for “Schedule 2”, and

(ii) in paragraph (b), by the substitution of “Schedule 4” for “Schedule 2”,

(b) in section 161B(1) (amended by section 17 of, and Schedule 1 to, the Act of 2018)—

(i) in paragraph (a), by the substitution of “Schedule 4” for “Schedule 2”, and

(ii) in paragraph (b), by the substitution of “Schedule 4” for “Schedule 2”,

and

(i) in paragraph (a), by the substitution of “Schedule 4” for “Schedule 2”, and

(ii) in paragraph (b), by the substitution of “Schedule 4” for “Schedule 2”.

(2) In this section, “Act of 2018” means the Social Welfare, Pensions and Civil Registration Act 2018 .

Amendment of section 219 of Principal Act

13. (1) Section 219(1) of the Principal Act is amended, in paragraph (b), by the substitution of “19 years” for “18 years”.

(2) This section comes into operation on 3 September 2024.

Working family payment

14. (1) The Principal Act is amended, by the substitution of the following section for section 228:

“228. Subject to this Act, an allowance (in this Act referred to as ‘working family payment’) shall be payable out of moneys provided by the Oireachtas in respect of a family where the weekly family income is less than—

(a) in the case of a family which includes only 1 child, €645,

(b) in the case of a family which includes 2 children, €746,

(d) in the case of a family which includes 4 children, €938,

(e) in the case of a family which includes 5 children, €1,064,

(f) in the case of a family which includes 6 children, €1,180,

(g) in the case of a family which includes 7 children, €1,316, or

(h) in the case of a family which includes 8 or more children, €1,412.”.

(2) This section comes into operation on 4 January 2024.

Amendment of section 290 of Principal Act

15. Section 290 of the Principal Act is amended, in subsection (3B)—

(a) in paragraph (b), by the substitution of “€5,000” for “€2,000”,

(b) by the substitution of the following paragraph for paragraph (c):

“(c) the interest rate charged in respect of such borrowings, the maximum amount of which shall not exceed the interest rate specified by the Minister for Finance in an order under section 38 (3) of the Credit Union Act 1997 ,”,

(d) by the insertion of the following paragraph after paragraph (d):

“(e) the discharge, by the Minister, of any transaction fee, which shall not exceed €0.50 per transaction, in respect of which repayments in relation to borrowings under this section are to be made by a beneficiary.”.

Amendment of section 300 of Principal Act

16. Section 300 of the Principal Act is amended, in subsection (10)—

(a) by the substitution of “whether State pension (contributory)” for “whether old age (contributory) pension”, and

(b) by the substitution of “receive a State pension (contributory)” for “receive an old age (contributory) pension”.

Social insurance benefits – new rates

17. (1) Schedule 2 (amended by section 13 of the Act of 2022) to the Principal Act is amended, by the substitution of the Parts set out in Schedule 1 for Parts 1 to 4 of Schedule 2 to the Principal Act.

(2) This section comes into operation—

(a) in so far as it relates to jobseeker’s benefit and jobseeker’s benefit (self employed), on 28 December 2023,

(b) in so far as it relates to—

(i) illness benefit,

(ii) health and safety benefit, and

(iii) injury benefit,

on 1 January 2024,

(i) carer’s benefit,

(ii) invalidity pension, and

(iii) a payment referred to in paragraph (a) of the definition of “relevant payment” in section 178(1) of the Principal Act,

on 4 January 2024, and

(d) in so far as it relates to—

(i) death benefit under Chapter 13 (other than section 84) of the Principal Act,

(ii) widow’s (contributory) pension,

(iii) widower’s (contributory) pension,

(iv) surviving civil partner’s (contributory) pension,

(v) State pension (contributory),

(vi) guardian’s payment (contributory),

(vii) disablement pension, and

(viii) disablement gratuity,

on 5 January 2024.

Amendment of Schedule 3 to Principal Act

18. Schedule 3 to the Principal Act is amended, in Rule 1A(2) of Part 4, by the substitution of “pensionable age” for “the age of 65 years”.

Social assistance payments – new rates

19. (1) Schedule 4 (amended by section 15 of the Act of 2022) to the Principal Act is amended, by the substitution of the Parts set out in Schedule 2 for Parts 1 to 3 of Schedule 4 to the Principal Act.

(2) This section comes into operation—

(a) in so far as it relates to—

(i) jobseeker’s allowance (other than where payable in accordance with section 148A of the Principal Act), and

(ii) farm assist,

on 27 December 2023,

(b) in so far as it relates to supplementary welfare allowance, on 1 January 2024,

(d) in so far as it relates to—

(i) one-parent family payment (other than where payable in respect of a widow, widower or surviving civil partner),

(ii) jobseeker’s allowance payable in accordance with section 148A of the Principal Act,

(iii) a payment referred to in paragraph (b) or (c) of the definition of “relevant payment” in section 178(1) of the Principal Act, and

(iv) carer’s allowance,

on 4 January 2024, and

(e) in so far as it relates to—

(i) State pension (non-contributory),

(ii) blind pension,

(iii) guardian’s payment (non-contributory),

(iv) widow’s (non-contributory) pension,

(v) widower’s (non-contributory) pension,

(vi) surviving civil partner’s (non-contributory) pension, and

(vii) one-parent family payment (payable in respect of a widow, widower or surviving civil partner),

on 5 January 2024.

Domiciliary care allowance – new rate

20. Part 5 of Schedule 4 (amended by section 16 of the Act of 2022) to the Principal Act is amended, by the substitution of “€340.00” for “€330.00”.

PART 3

Statutory Sick Pay

Amendment of section 5 of Sick Leave Act 2022

21. Section 5 of the Sick Leave Act 2022 is amended—

(a) in subsection (4), by the substitution of “Subject to subsection (4A), the first day” for “The first day”,

(b) by the insertion of the following subsection after subsection (4):

“(4A) An employee shall not be entitled to statutory sick leave where, on the immediately preceding normal working day, that employee was on sick leave—

(a) constituting statutory sick leave in the immediately previous calendar year, or

(b) for which the employee was entitled to illness benefit or injury benefit.”,

and

“(10) In this section—

‘Act of 2005’ means the Social Welfare Consolidation Act 2005 ;

‘illness benefit’ has the same meaning as it has in Chapter 8 of Part 2 of the Act of 2005;

‘injury benefit’ has the same meaning as it has in Chapter 13 of Part 2 of the Act of 2005;

‘normal working day’ means any day which the employee would ordinarily work for his or her employer if the employee had not been incapable of doing so due to illness or injury;

‘registered medical practitioner’ has the same meaning as it has in the Medical Practitioners Act 2007 .”.

Amendment of Schedule 6 to Workplace Relations Act 2015

22. Schedule 6 to the Workplace Relations Act 2015 is amended—

(a) in paragraph 38 of Part 1, by the substitution of “Section 14” for “Section 12”, and

(b) in paragraph 38 of Part 2, by the substitution of “Section 14” for “Section 12”.

Amendment of section 2 of Principal Act

23. Section 2 of the Principal Act is amended, in subsection (1), by the insertion of the following definitions:

“ ‘Act of 2022’ means the Sick Leave Act 2022 ;

’sick leave scheme’ has the meaning given to it by section 9 of the Act of 2022;

’statutory sick leave’ has the meaning given to it by section 2 of the Act of 2022;

’statutory sick leave day’ has the meaning given to it by section 2 of the Act of 2022;”.

Illness benefit (entitlement to benefit)

24. Section 40 of the Principal Act is amended—

(a) by the insertion of the following subsections after subsection (2A):

“(2B) Notwithstanding subsections (2) and (2A), a person shall not be entitled to illness benefit—

(a) for any day in respect of which the person is entitled to statutory sick leave under the Act of 2022, or

(b) for any day in respect of which the person, where he or she is otherwise entitled to statutory sick leave under the Act of 2022 is, instead of and in substitution for that entitlement to the statutory sick leave days concerned, being provided by his or her employer with a sick leave scheme under the Act of 2022.

(2C) Subsection (2B) shall not apply in a case where an exemption is for the time being in force under section 10 of the Act of 2022 in respect of the employer of the person concerned.

(2D) Notwithstanding subsections (2), (2A) and (2B), a person shall not be entitled to illness benefit for the first day of any such entitlement, where in the immediately preceding 6 days the person is entitled to statutory sick leave under the Act of 2022 in respect of a Sunday.”,

and

(b) in subsection (3), by the insertion of the following paragraph after paragraph (ea):

“(eb) for the purpose of paragraph (ea), in calculating the total of 624 days, the following days shall, in addition to any days in respect of which the person was in receipt of illness benefit, be included in the calculation:

(i) any statutory sick leave days under the Act of 2022, other than the first 3 days of such sick leave;

(ii) any day in respect of which the person, where he or she is otherwise entitled to statutory sick leave under the Act of 2022 is, instead of and in substitution for that entitlement to the statutory sick leave days concerned, being provided by his or her employer with a sick leave scheme under the Act of 2022, other than the first 3 days of payment under such scheme.”.

Illness benefit (conditions for receipt)

25. Section 41 of the Principal Act is amended, by the insertion of the following subsection after subsection (5A):

“(5B) For the purpose of subsection (5), in calculating the total of 312 days, the following days shall, in addition to any days in respect of which the person was in receipt of illness benefit, be included in the calculation:

(a) any statutory sick leave days under the Act of 2022, other than the first 3 days of such sick leave;

(b) any day in respect of which the person, where he or she is otherwise entitled to statutory sick leave under the Act of 2022 is, instead of and in substitution for that entitlement to the statutory sick leave days concerned, being provided by his or her employer with a sick leave scheme under the Act of 2022.”.

Illness benefit (duration of payment)

26. Section 44 of the Principal Act is amended—

(a) by the insertion of the following subsection after subsection (1D):

“(1E) For the purpose of subsection (1), in calculating the total of 312 days the following days shall, in addition to any days in respect of which the person was in receipt of illness benefit, be included in the calculation:

(a) any statutory sick leave days under the Act of 2022, other than the first 3 days of such sick leave;

and

(b) by the insertion of the following subsection after subsection (7A):

“(7B) for the purpose of subsection (7), in calculating the 312th day, the following days shall, in addition to any days in respect of which the person was in receipt of illness benefit, be included in the calculation:

(a) any statutory sick leave days under the Act of 2022, other than the first 3 days of such sick leave;

Amendment of section 69 of Principal Act (occupational injuries benefits) - calculation of period in definition of “injury benefit period”

27. Section 69 of the Principal Act is amended, by the insertion of the following subsection after subsection (1):

“(1A) For the purpose of calculating the period of 156 days in the definition of ‘injury benefit period’ in relation to an accident, the following days shall, in addition to any period since the accident concerned, be included in the calculation:

(a) any statutory sick leave days under the Act of 2022;

Occupational injuries benefits

28. Section 74 of the Principal Act is amended, by the insertion of the following subsections after subsection (2B):

“(2C) Notwithstanding subsections (2), (2A) and (2B), a person shall not be entitled to injury benefit—

(a) for any day in respect of which the person is entitled to statutory sick leave under the Act of 2022, or

(2D) Subsection (2C) shall not apply in a case where an exemption is for the time being in force under section 10 of the Act of 2022 in respect of the employer of the person concerned.

(2E) Notwithstanding subsections (2), (2A), (2B) and (2C), a person shall not be entitled to injury benefit for the first day of any such entitlement, where in the immediately preceding 6 days, the person is entitled to statutory sick leave under the Act of 2022 in respect of a Sunday.”.

PART 4

State Pension (Contributory) – Long-Term Carer’s Qualifying Contribution and Deferral of State Pension (Contributory)

Amendment of section 2 of Principal Act

29. Section 2(1) of the Principal Act is amended—

(a) by the substitution of the following definition for the definition of “insurable employment”:

“ ‘insurable employment’ means employment such that—

(a) a person, over the age of 16 years and under pensionable age, or

(b) a person born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

employed in that employment would be an employed contributor;”,

and

(b) by the insertion of the following definitions:

“ ‘age referenced rate of State pension (contributory)’ has the meaning given to it by section 108;

‘long-term carer’s qualifying contribution’ has the meaning given to it by section 108A;”.

Amendment of section 12 of Principal Act (employed contributors and insured persons)

30. Section 12(1) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) subject to paragraph (b), every person—

(i) over the age of 16 years and under pensionable age, or

(ii) born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

who is employed in any of the employments specified in Part 1 of Schedule 1, not being an employment specified in Part 2 of that Schedule, shall be an employed contributor for the purposes of this Act, and”.

Amendment of section 13 of Principal Act (employment contributions)

31. Section 13(4B) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) deemed to be an employed contributor, where that person—

(i) having attained the age of 16 years and not having attained pensionable age, or

(ii) being a person born on or after 1 January 1958 who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

is no longer employed in an employment specified in Part 1 of Schedule 1, not being an employment specified in Part 2 of that Schedule, and”.

Amendment of section 20 of Principal Act (self-employed contributors and insured persons)

32. Section 20(1) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) every person—

(i) over the age of 16 years and under pensionable age, or

(ii) born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

(not being a person included in any of the classes of person specified in Part 3 of Schedule 1) who has reckonable income or reckonable emoluments, shall be a self-employed contributor for the purposes of this Act regardless of whether the person is also an employed contributor,”.

Amendment of section 24 of Principal Act (voluntary contributors)

33. Section 24 of the Principal Act is amended, by the substitution of the following subsection for subsection (1):

“(1) Subject to this Act, where a person ceases to be an employed contributor or a self-employed contributor—

(a) otherwise than by reason of attaining pensionable age, or

(b) otherwise than, in the case of a person born on or after 1 January 1958, by reason of having been awarded the State pension (contributory) or attaining the age of 70 years,

and the person has qualifying contributions in respect of not less than 520 contribution weeks, he or she shall, on making application in the prescribed manner and within the prescribed period, be entitled to become an insured person paying contributions under this Act voluntarily (in this Act referred to as ‘a voluntary contributor’).”.

Amendment of section 25 of Principal Act (voluntary contributions by former employed contributors)

34. Section 25(1) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) a contribution (in this Act referred to as a ‘voluntary contribution’), in the case of—

(i) a person who becomes a voluntary contributor by virtue of section 24(1)(a) and who is under pensionable age, or

(ii) a person born on or after 1 January 1958 who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

shall be payable in each contribution year, at the time or times and in the manner that the Minister shall prescribe, at a percentage rate, as set out in paragraph (b), of the amount of the reckonable income (if any) of the contributor in the preceding contribution year or in an amount (‘minimum annual amount’), as set out in paragraph (b), whichever is the greater.”.

Amendment of section 40 of Principal Act (entitlement to illness benefit)

35. Section 40(1) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) on the day for which the benefit is claimed—

(i) the person is under pensionable age, or

(ii) the person was born on or after 1 January 1958 and has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),”.

Amendment of section 44 of Principal Act (duration of illness benefit)

36. Section 44 of the Principal Act is amended, by the insertion of the following subsection after subsection (10):

“(11) Where a person is in receipt of illness benefit immediately prior to attaining pensionable age, payment of that benefit shall cease upon him or her attaining pensionable age unless he or she—

(a) was born on or after 1 January 1958, and

(b) has, in the prescribed manner and within the prescribed period, notified the Minister of his or her desire to continue receiving illness benefit after attaining pensionable age for any remaining period in which he or she is entitled to receive it.”.

Amendment of section 46A of Principal Act (entitlement to partial capacity benefit)

37. Section 46A(1) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (d):

“(d) (i) is under pensionable age, or

(ii) (I) was born on or after 1 January 1958 and has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory), and

(II) satisfies the requirement of clause (I) of subparagraph (i) of paragraph (c).”.

Amendment of section 46C of Principal Act (duration of partial capacity benefit)

38. Section 46C of the Principal Act is amended, by the insertion of the following subsection after subsection (4):

“(5) Where a person is in receipt of partial capacity benefit immediately prior to attaining pensionable age, payment of that benefit shall cease upon him or her attaining pensionable age unless he or she—

(a) was born on or after 1 January 1958,

(b) is in receipt of partial capacity benefit by reason of having satisfied the requirement of section 46A(1)(c)(i)(I), and

(c) has, in the prescribed manner and within the prescribed period, notified the Minister of his or her desire to continue receiving partial capacity benefit after attaining pensionable age for any remaining period in which he or she is entitled to receive it.”.

Amendment of section 62 of Principal Act (entitlement to jobseeker’s benefit)

39. Section 62(1) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) on the day for which the benefit is claimed he or she—

(i) is under pensionable age, or

(ii) is a person born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),”.

Amendment of section 64 of Principal Act (conditions for receipt of jobseeker’s benefit)

40. Section 64(4) of the Principal Act is amended, by the substitution of “70 years of age” for “65 years of age”.

Amendment of section 67 of Principal Act (duration of payment of jobseeker’s benefit)

41. Section 67 of the Principal Act is amended—

(a) in subsection (1), by the insertion of “and under pensionable age” after “over 65 years of age”, and

(b) by the insertion of the following subsection after subsection (10):

“(11) Where a person is in receipt of jobseeker’s benefit immediately prior to attaining pensionable age, payment of that benefit shall cease upon him or her attaining pensionable age unless he or she—

(a) was born on or after 1 January 1958, and

(b) has, in the prescribed manner and within the prescribed period, notified the Minister of his or her desire to continue receiving jobseeker’s benefit after attaining pensionable age for any remaining period in which he or she is entitled to receive it.”.

Amendment of section 68C of Principal Act (entitlement to jobseeker’s benefit (self employed))

42. Section 68C(1) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) in the week for which the benefit is claimed he or she—

(i) is under pensionable age, or

(ii) is a person born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),”.

Amendment of section 68H of Principal Act (duration of jobseeker’s benefit (self employed))

43. Section 68H of the Principal Act is amended—

(a) in subsection (6), by the insertion of “until he or she reaches pensionable age” after “shall continue to be entitled to that benefit”, and

(b) by the insertion of the following subsection after subsection (6):

“(7) Where a person is in receipt of jobseeker’s benefit (self-employed) immediately prior to attaining pensionable age, payment of that benefit shall cease upon him or her attaining pensionable age unless he or she—

(a) was born on or after 1 January 1958, and

(b) has, in the prescribed manner and within the prescribed period, notified the Minister of his or her desire to continue receiving jobseeker’s benefit (self-employed) after attaining pensionable age for any remaining period in which he or she is entitled to receive it.”.

Amendment of section 108 of Principal Act (entitlement to State pension (contributory))

44. Section 108 of the Principal Act is amended—

(a) by the substitution of the following subsection for subsection (1):

“(1) Subject to this Act, a person shall be entitled to State pension (contributory) where he or she—

(a) has applied for that benefit in the prescribed manner,

(b) has attained pensionable age or deferred pensionable age, as the case may be, and

(b) by the insertion of the following subsections after subsection (1):

“(1A) Subject to subsection (1), a person who has attained the age of 66 years shall be entitled to State pension (contributory) payable at the age referenced rate of State pension (contributory) for age 66 years.

(1B) Subject to subsections (1) and (1C), a person born on or after 1 January 1958—

(a) who has attained the age of 67 years, and has never been awarded a State pension (contributory), shall be entitled to State pension (contributory) payable at the age referenced rate of State pension (contributory) for age 67 years,

(b) who has attained the age of 68 years, and has never been awarded a State pension (contributory), shall be entitled to State pension (contributory) payable at the age referenced rate of State pension (contributory) for age 68 years,

(c) who has attained the age of 69 years, and has never been awarded a State pension (contributory), shall be entitled to State pension (contributory) payable at the age referenced rate of State pension (contributory) for age 69 years, and

(d) who has attained the age of 70 years, and has never been awarded a State pension (contributory), shall be entitled to State pension (contributory) payable at the age referenced rate of State pension (contributory) for age 70 years.

(1C) A person shall not be entitled to the age referenced rate of State pension (contributory) payable for his or her age at the date of his or her claim, except to the extent specified in subsection (1B) of section 109 where, having attained pensionable age, the person is or has been in receipt of a specified weekly payment.”,

(i) by the insertion of the following definitions:

“ ‘age referenced rate of State pension (contributory)’ means the rate of State pension (contributory) specified in Part 1 of Schedule 2 applicable for a claimant’s age, which, on satisfying the contribution conditions set out in section 109, is payable to a claimant upon attaining pensionable age or deferred pensionable age, as the case may be, and once an age referenced rate of State pension (contributory) has been so awarded to a claimant, that rate shall remain payable to the claimant concerned for the remaining period of his or her claim;

‘deferred pensionable age’ means, in relation to a person born on or after 1 January 1958 who has attained pensionable age—

(a) the age at which he or she is awarded a State pension (contributory), or

(b) the age of 70 years,

whichever is the lesser age and, in any event, does not apply to a person born on or before 31 December 1957;

‘qualifying contribution’ other than in respect of a specified contribution week, includes a long-term carer’s qualifying contribution;

’specified contribution week’ means a contribution week where the claimant received employment contributions at the rate specified in Article 81(2)(a), 82(2)(a) or 83(2)(a) of the Regulations of 1996 and was attributed with a long-term carer’s qualifying contribution in respect of that contribution week;

’specified weekly payment’ means a payment specified in Schedule 5A;

‘yearly average approach’ means the rate of State pension (contributory) to which a claimant would be entitled to on the basis of the claimant’s yearly average or alternative yearly average whichever is more favourable to him or her;”,

(ii) in the definition of “home caring period”—

(I) by the substitution of “on or after 1 September 2012, or deferred pensionable age on or after 1 January 2024, as the case may be,” for “on or after 1 September 2012,”,

(II) in paragraph (a), by the substitution of “pensionable age or deferred pensionable age, as the case may be,” for “pensionable age”, and

(III) by the substitution of the following paragraph for paragraph (b):

“(b) he or she was not engaged in remunerative employment, other than employment specified in paragraph 5 of Part 2 of Schedule 1, or he or she does not have a qualifying contribution or a credited or voluntary contribution reckonable (‘contribution reckonable’) for State pension (contributory) purposes,”,

(iii) in paragraph (a) of the definition of “homemaker”, by the insertion of “or deferred pensionable age, as the case may be” after “pensionable age”,

(iv) in the definition of “yearly average”, by the insertion of “or deferred pensionable age, as the case may be” after “pensionable age”, and

(v) in the definition of “alternative yearly average”, by the insertion of “or deferred pensionable age, as the case may be,” after “pensionable age”,

(d) in subsection (4), in the definition of “relevant person”—

(i) in paragraph (a), by the substitution of “1991,” for “1991, or”,

(ii) in paragraph (b)(ii), by the substitution of “her, or” for “her.”, and

(iii) by the insertion of the following paragraph after paragraph (b):

“(c) a person who is not a relevant person by virtue of subparagraph (i) or (ii) of paragraph (a) but who—

(i) in the case of a person who attains pensionable age or deferred pensionable age, as the case may be, on or after 1 January 2024, has long-term carer’s qualifying contributions attributed in accordance with section 108A on the date of the person’s claim, and

(ii) in the case of a person who attained pensionable age prior to 1 January 2024, had long-term carer’s qualifying contributions attributed in accordance with section 108A.”,

and

(e) by the substitution of the following subsection for subsection (5):

“(5) For the purpose of this Chapter, in the case of a relevant person, ‘entry into insurance’ means, subject to subsection (8)—

(a) in relation to a person—

(i) the date on which the person becomes an insured person for the first time by virtue of section 12(1), except where he or she becomes an insured person by virtue of paragraph (b) of section 12(1) only, or

(ii) the date on which he or she becomes an insured person for the first time by virtue of section 20,

whichever of subparagraph (i) or (ii) first occurs and, subject to paragraph (b), that date shall be regarded as the date of entry into insurance for the purposes of section 109(1), and

(b) in relation to a person in relation to whom long-term carer’s qualifying contributions were attributed in accordance with section 108A, the date of the first of such contributions or, if applicable to that person, the date on which he or she first becomes a person to whom subparagraph (i) or (ii) of paragraph (a) applies, whichever first occurs.”.

Long-term carer’s qualifying contribution

45. The Principal Act is amended by the insertion of the following section after section 108:

“108A. (1) A contribution (in this Act referred to as a ‘long-term carer’s qualifying contribution’) shall be attributed to a person for State pension (contributory) purposes, where, in respect of not less than 1,040 contribution weeks—

(a) he or she had attained the age of 16 years but had not attained pensionable age or deferred pensionable age, as the case may be, and—

(i) was resident in the State, or

(ii) was a person referred to in section 219(2),

(b) he or she was not engaged in insurable employment or self employment other than employment specified in paragraph 5 of Part 2 of Schedule 1 for State pension (contributory) purposes,

(i) was residing with and providing full-time care and attention to a relevant person or a qualified child, or

(ii) subject to the conditions and in the circumstances that may be prescribed, was not residing with but was providing full-time care and attention to a relevant person,

(d) he or she was not in receipt of—

(i) a weekly payment under this Act disallowed for the purposes of this paragraph in accordance with regulations under subsection (4), or

(ii) a weekly payment under this Act, other than a payment referred to in subparagraph (i), unless he or she was also in receipt of carer’s benefit or carer’s allowance,

and

(e) he or she applies to have such contribution weeks attributed as long-term carer’s qualifying contributions, whereby contributions may be attributed from 1 January 2024 to a person who complies with this section and—

(i) was born on or after 1 January 1958 and has attained pensionable age or deferred pensionable age, as the case may be, or

(ii) attained pensionable age prior to 1 January 2024, in which case contributions may be attributed only in respect of such periods as were completed before he or she attained pensionable age.

(2) For the purposes of subsection (1)(b), a person who—

(a) engages in insurable employment,

(b) engages in self-employment, or

shall not be regarded as engaging in insurable employment or self employment where the aggregate duration of the activities referred to in paragraphs (a), (b) and (c) does not exceed 18 and a half hours in accordance with Regulations made under section 100(3), 179(2) or 186A(6).

(3) The question as to whether a person satisfies the criteria set out in subsection (1), or regulations under subsection (4), is a question that may be decided by a deciding officer.

(4) The Minister may, by regulations, make provision for the conditions required to be satisfied in order to qualify for long-term carer’s qualifying contributions and, notwithstanding the generality of the foregoing, any such regulations may provide for—

(a) the circumstances in which a person may be regarded as providing full-time care and attention to a relevant person or a qualified child,

(b) the manner in which an application may be made under this section, including by electronic means,

(c) any additional evidence that may be offered by a person to demonstrate the nature, extent and duration of the care provided, including information or documentation to be provided by the person in support of the application,

(d) any weekly payments under this Act that shall be disallowed for the purposes of subsection (1)(d), or

(e) such other matters as the Minister considers appropriate for the purposes of this section.

(5) Nothing in this section, or any other provision of this Act, shall be construed as attributing a long-term carer’s qualifying contribution to a person where that person complied with paragraphs (a) to (e) of subsection (1) in respect of less than 1,040 contribution weeks.

(6) In this section—

‘qualified child’ means a qualified child within the meaning of section 186C;

‘relevant person’ means a relevant person within the meaning of section 224(2).”.

Amendment of section 109 of Principal Act (conditions for receipt of State pension (contributory))

46. Section 109 of the Principal Act is amended—

(a) in subsection (1)—

(i) by the substitution of the following paragraph for paragraph (a):

“(a) subject to subsection (3), that the claimant has entered into insurance at least 10 years before attaining pensionable age or deferred pensionable age, as the case may be,”,

and

(ii) in paragraph (c), by the substitution of “subject to subsection (6D), that the claimant” for “that the claimant”,

(b) by the insertion of the following subsection after subsection (1A):

“(1B) (a) In the case of a claimant to whom section 108(1C) applies, who is, during the relevant period, in receipt of a specified weekly payment, the period or aggregate of periods during which he or she is in receipt of such a specified weekly payment shall be regarded as reducing his or her deferred pensionable age by the equivalent period or aggregate of periods, measured in days, that he or she was in receipt of such a specified weekly payment and the age referenced rate of State pension (contributory) shall be calculated accordingly.

(b) In this subsection, ‘relevant period’ means the period beginning on the date on which the claimant attains pensionable age and ending on the date on which he or she was first awarded State pension (contributory).”,

(d) in paragraph (a) of subsection (6B), by the substitution of “Schedule 2 or, if having attained deferred pensionable age, the age referenced rate of State pension (contributory) appropriate to that deferred pensionable age, if eligible,” for “Schedule 2”,

(e) by the insertion of the following subsection after subsection (6C):

“(6D) Notwithstanding any other provision in this Chapter, the rate of State pension (contributory) payable to a claimant who attains pensionable age or deferred pensionable age, as the case may be, on or after 1 January 2025 shall be calculated as follows:

(a) in the case of a claimant who attains pensionable age or deferred pensionable age, as the case may be, between 1 January 2025 and 31 December 2025, either—