Subsidiary employment
A person may continue to work in subsidiary employment while in receipt of Benefit Payment for 65 Year Olds. A day is not normally treated as a day of unemployment if a person is engaged in any occupation from which they derive any remuneration or profit unless the following conditions are satisfied:
- the occupation could ordinarily have been followed by them in addition to their usual employment, and
- the occupation could ordinarily have been followed by them outside the ordinary working hours of their usual employment, and
- either the remuneration or profit from the occupation does not exceed €7,500 on an annual basis or €144 on a weekly basis.
Employees must also have at least 117 employment contributions at Class A and H paid in respect of them in either the last 3 years or the last 3 complete contribution years immediately prior to the date of claim
(this does not apply to a person who has only paid self-employment contributions) .
In general, it would be deemed appropriate to consider an occupation/employment as subsidiary where the above conditions are satisfied and where both employments were carried out concurrently for a period of approximately 6 months immediately prior to the date of claim. In such circumstances it is possible for a person to be engaged in insurable employment or self-employment and still satisfy the unemployment condition.