JSB/JPRB and subsidiary employment income

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outofmymind

Registered User
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Hi,
I'm likely to be applying for JSB/JPRB soon and wondering about the €7500 limit on subsidiary employment income. I do some freelance work (sole trader) as well as my 'day job'. The annual income (ie profit after costs) is generally less than €7500 but it varies and it is not spread evenly - invoices are once every few months and can be for a few thousand or a few hundred at a time.
I'm wondering what sort of evidence they will look for? So do they look at a full tax year? For example in that case is it the last year for which there was a tax return (2024)? Or the 'qualifying year for PRSI for JSB/JPRB (2024?)? Or last year (2025) even though the tax return is not yet due? Or do they pro-rata things for the current year? In which case, if I signed on at say, the start of May would they look at the turnover - expenditure = income for Jan-April?
Thanks
 
The 7.5k limit does not apply provided that at least one employment has existed for a minimum of 117 weeks, and both have run concurrently for a minimum of 26 weeks before you cease one and immediately claim the Jobseekers payments.

Can a person with rental or investment income over 7500 euro per year qualify for 65s benefit ?

No. However they could qualify for Jobseekers benefit at age 65. Basically the subsidiary employment rules for Jobseekers benefit are different to those for 65s benefit. Employment 1. PAYE employment Employment 2. Rental or investment income over 7000 euro per year. To qualify...
www.askaboutmoney.com
 
Apologies for the delay in responding to this. Thanks very much @S-class - that is great - you are a wonderful store of knowledge. I hadn't picked up the either/or nature of the 7.5k/117 weeks. So that is is the next year or so organised!
I have a follow up question that comes from the linked query, if you don't mind:

In this scenario:
30+ years of class A PRSI and also 20+ years of Class S from self employment and investment income.
Sign for class A credits 60-65.
Investment income (dividends and rental) continues at more than €7500 per year.
Also an ARF which is more than €7500 per year runs from 60-65.
ARF exhausted at 64 or 65, but investment income continues. (edited)
Could I get JSSE or JPRB with a view to getting over-65s benefit on the basis of loss of income from ARF? (edited)
 
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I've edited my question at post #3 to what I actually meant. Based on the linked question at #2 the answer the way I had originally written it was 'no'. I'd appreciate any advice @S class (or anyone else who has knowledge!) Thanks
 
What age are you ?
If you are 63 or younger you would be safer trying to qualify for BP65 using class A prsi rules.
 
59. But really don't want the hassle of PAYE employment going forward (whilst still being available for full time work - of course!).
 
The 117 week rule is not allowed for JBSE and BP65 unless at least one employment is class A
With only class S investment income in excess of 7.5k and ARF income you cannot qualify for either of these benefits.

www.gov.ie

Operational Guidelines: Jobseeker's Benefit (Self-Employed)

www.gov.ie www.gov.ie

The only way to get BP65 is to get 26 weeks of class A employment and follow this plan. You just need earnings of €38 each week.

Can a person with rental or investment income over 7500 euro per year qualify for 65s benefit ?

No. However they could qualify for Jobseekers benefit at age 65. Basically the subsidiary employment rules for Jobseekers benefit are different to those for 65s benefit. Employment 1. PAYE employment Employment 2. Rental or investment income over 7000 euro per year. To qualify...
www.askaboutmoney.com
 
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The best plan is start the 26 weeks employment 64 weeks before your 65th birthday.

After the 26 weeks employment, claim JPRB and this will then run up to slightly after your 65th birthday. You then qualify for BP65 because you are receiving a Jobseekers payment on your birthday.
 
Thought the 63rd year was key and possibly 61 and 62 failing that with slightly different blemd of contribution type?
 
Yes that is correct for qualification for BP65.

But outofmymind cannot qualify for BP65 because they have self employment income over 7.5k

I am discussing the workaround plan in post #7.
 
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