Carer's Benefit

Rules

You may be eligible for Carer's Benefit if:

• You are aged 16 or over and under 66
• You have been in employment for at least 8 weeks in the previous 26 weeks before becoming a carer. You must have worked for a minimum of 16 hours per week or 32 hours per fortnight
• You are resident in the State
• You give up work in order to be a full-time carer. Being a full-time carer means you must be living with or in a position to provide full-time care and attention to a person in need of care who is not living in an institution
• You are not living in a hospital, convalescent home or other similar institution. However, you may continue to be regarded as providing full-time care and attention, if you or the person being cared for is having medical or other treatment in a hospital or other institution for a period not longer than 13 weeks.
• You meet the PRSI contribution conditions
• The person being cared for is so incapacitated as to require full-time care and attention and is not normally living in an institution. Medical certification is required unless, the person being cared for is a child who is getting Domiciliary Care Allowance. The carer of a child on a Domiciliary Care Allowance does not need to be the person who receives that allowance on the child's behalf.
• You must not be engaged in employment, self-employment, training or education courses outside the home for more than 15 hours a week. The maximum amount you can earn is €332.50 per week. (€332.50 is your net income after you have deducted income tax and Universal Social Charge, PRSI, superannuation (pension payments), pension levy, union dues and subscriptions to Friendly Societies from your total wage.)

PRSI contribution conditions

You must have at least 156 contributions paid at any time between entry into insurance and the time the claim for Carer's Benefit is made and:

• 39 contributions paid in the Relevant Tax Year or
• 39 contributions paid in the 12-month period before the start of Carer's Benefit or
• 26 contributions paid in the Relevant Tax Year and 26 contributions paid in the Relevant Tax Year before that.

The contributions do not have to be Class A. Instead, all employment contributions count (except Class S (self-employed) contributions). The Relevant Tax Year is the second last complete tax year before the year in which you make your claim. So, for claims made in 2012, the Relevant Tax Year is 2010.

Claiming an increase for a child dependant

You can claim an increase for a child if they are under age 18, normally live with you and are maintained by you. If a child is in full-time education by day at a recognised school or college this increase is payable until the end of the academic year in which the the child reaches age 22. (This child does not have to live at home). A full-rate Qualified Child Increase is payable if you are single, widowed, separated or a civil partner who is not living with the other civil partner. You may get a half-rate increase if you are living with your spouse, civil partner or cohabitant. If your spouse, civil partner or cohabitant is getting a payment from the Department of Social Protection, you will each get a half-rate increase.

Tax implications

This is a taxable source of income and should be advised to your local tax office.

Continuing the payment after a death

If the person you are caring for dies, payment of Carer's Benefit will continue for 6 weeks following the death. A Bereavement Grant may also be payable. Find out more about Bereavement Grants.