COVID-19 Wage supplement: SSC for self-employed

The office of the Commissioner for Revenue has issued a notice on the social security considerations relevant to self-employed persons in connection with the COVID-19 wage supplement.

The notice clarifies that:

  • The wage supplement (€800 or less) replaces or supplements the normal income of the self-employed and therefore is taxable in the hands of the recipient.
  • When paying the supplement to the recipient, government will retain 10% SSC (€80 or less) as prepaid SSC. The self-employed person must then calculate the total SSC due at the normal SSC rates (Class 2) for all the weeks covered by the respective SSC instalment, deduct therefrom the amount of SSC prepaid to CFR, and pay the difference to CFR.
  • In the case of employees liable to pay Class 2 rates (this relates to specific individuals, such as certain directors) where the employer is eligible for the wage supplement grant on behalf of these persons, the 10% SSC retained shall be treated as prepaid. The Class 2 contribution due shall be calculated as above. The emoluments earned and tax paid are required to be declared on the relative FSS forms, however the SSC (being Class 2) is to be omitted from such forms in line with the usual procedure.


For information on the SSC considerations relevant to employees in relation to the COVID-19 wage supplement see MIT News 5 April 2020.