{"id":19982,"date":"2022-11-03T20:38:15","date_gmt":"2022-11-03T20:38:15","guid":{"rendered":"https:\/\/legalblog.ie\/?p=19982"},"modified":"2024-04-08T20:23:26","modified_gmt":"2024-04-08T20:23:26","slug":"work-family-dividend-2","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/work-family-dividend-2\/","title":{"rendered":"Work Family Dividend II"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#Back_to_Work_Family_Dividend\" title=\"Back to Work Family Dividend\">Back to Work Family Dividend<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#Eligibility\" title=\"Eligibility\">Eligibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#Jobseekers\" title=\"Jobseekers\">Jobseekers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#One-Parent_Family_Payment\" title=\"One-Parent Family Payment\">One-Parent Family Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#Duration_Cessation\" title=\"Duration &amp; Cessation\">Duration &amp; Cessation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#Payment\" title=\"Payment\">Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#Regulations\" title=\"Regulations\">Regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/#Cessation_of_Scheme\" title=\"Cessation of Scheme\">Cessation of Scheme<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/2\/#SWCA_2005\" title=\"SWCA 2005\">SWCA 2005<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/2\/#Back_to_work_family_dividend_ss_238A-238F\" title=\"Back to work family dividend (ss. 238A-238F)\">Back to work family dividend (ss. 238A-238F)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/2\/#Definitions\" title=\"Definitions\">Definitions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/2\/#Entitlement_to_dividend\" title=\"Entitlement to dividend\">Entitlement to dividend<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/2\/#Duration_of_dividend\" title=\"Duration of dividend\">Duration of dividend<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/2\/#Rate_of_dividend\" title=\"Rate of dividend\">Rate of dividend<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/work-family-dividend-2\/2\/#Regulations-2\" title=\"Regulations\">Regulations<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Back_to_Work_Family_Dividend\"><\/span>Back to Work Family Dividend<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2014 Act provided for the introduction of the Back to Work Family Dividend scheme to provide a financial incentive to jobseekers and recipients of One-Parent Family Payment who have children and who cease claiming their social welfare payment on account of that person or, where appropriate, that person\u2019s spouse, civil partner or cohabitant, taking up employment, increasing hours of employment or taking up self-employment. T<\/p>\n<p>This Dividend was intended as a further incentive to work in addition to the existing Family Income Supplement. The Dividend operates during the period of economic recovery and is available to jobseekers and lone parents who take up or increase the level of their employment at any stage up until the end of March 2018.<\/p>\n<p>A person who meets the eligibility criteria for the scheme is entitled to a weekly payment for up to 2 years following on from the ending of the claim for the jobseekers payment or One-Parent Family Payment. The rate of the Back to Work Family Dividend is based, in the first year, on the rate of Qualified Child Increase which was being paid to that person immediately before he or she ceases to claim the jobseekers payment or One-Parent Family Payment, subject to a maximum overall weekly payment of \u20ac119.20 and is half of that rate in the second year, subject to a maximum overall weekly payment of \u20ac59.60.<\/p>\n<p>The 2015 Act\u00a0 provided for the discontinuance of the existing scheme of continued payments for qualified children. It provided for the discontinuance of the existing scheme of continued payments for qualified children.<\/p>\n<p>Under this scheme the payment of the increases in jobseekers payments in respect of qualified children could continue for up to 13 weeks after the person takes up full-time employment which is expected to continue for at least 4 weeks. This scheme was discontinued on the introduction of the Back to Work Family Dividend.<\/p>\n<p>The 2015 Act\u00a0 amends the Taxes Consolidation Act 1997 to provide for the exemption of income received under the Back to Work Family Dividend scheme, as provided for the purposes of liability for income tax.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Eligibility\"><\/span>Eligibility<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2015 Act\u00a0 provides for the definition of a number of terms for the purposes of the Back to Work Family Dividend scheme, including the definition of employment and self-employment to mean employment and self-employment that is insurable for social insurance purposes.<\/p>\n<p>In general, a person is eligible for the Back to Work Family Dividend if he or she<\/p>\n<ul>\n<li>is aged under 66,<\/li>\n<li>has qualified children,<\/li>\n<li>has been in receipt of certain social welfare payments or participating in certain employment or training schemes, and<\/li>\n<li>is habitually resident in the State.<\/li>\n<\/ul>\n<p>The qualifying social welfare payments Jobseeker\u2019s Benefit, Jobseeker\u2019s Allowance, including the Jobseeker\u2019s Allowance transitional arrangements, and\u00a0 One-Parent Family Payment.<\/p>\n<p>The Dividend is available to people who would had been in receipt of one of the above social welfare payments but for the fact that the person was participating in a specified education, training, supported employment or work placement scheme (e.g. Community Employment, Rural Social Scheme, T\u00fas, Gateway etc.). These schemes are defined as \u2018\u2018qualifying schemes\u2019\u2019.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Jobseekers\"><\/span>Jobseekers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the case of recipients of Jobseeker\u2019s Benefit or Jobseeker\u2019s Allowance, other than the Jobseeker\u2019s Allowance transitional arrangements, such recipients must be receiving payment for at least 12 months in total (and at least 6 months in the last year) before claiming the Back to Work Family Dividend. However, such recipients are able to combine time spent on an education, training, supported employment or work placement scheme with time spent on a jobseekers payment in order to meet the \u2018\u201812 month\u2019\u2019 eligibility requirement.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"One-Parent_Family_Payment\"><\/span>One-Parent Family Payment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the case of recipients of One-Parent Family Payment or the Jobseeker\u2019s Allowance transitional arrangements who claim Back to Work Family Dividend, there is no requirement to have been in receipt of either of these payments for a minimum period of time in order to qualify for the Dividend.<\/p>\n<p>In addition to the above eligibility conditions, a former recipient of One-Parent Family Payment will be eligible for the Dividend where that person no longer qualifies for One-Parent Family Payment due to the age-related reforms that have been introduced in that scheme in recent years and where that person was engaged in employment or self-employment prior to ceasing to claim the One Parent Family Payment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Duration_Cessation\"><\/span>Duration &amp; Cessation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person who has qualified for the Back to Work Family Dividend will cease to be entitled to the Dividend if that person or his or her spouse, civil partner or cohabitant receives a weekly social welfare payment, participates in an education, training, supported employment or work placement scheme or ceases to be employed or self-employed.<\/p>\n<p>However, a person is able to receive Illness Benefit or Injury Benefit for up to 6 weeks without the Dividend being withdrawn if he or she is temporarily incapacitated for work. Only one Back to Work Family Dividend will be paid per couple.<\/p>\n<p>The\u00a0 Dividend is paid for a maximum duration of 2 years, provided that the person remains in employment. If the person returns to claim a social welfare payment at any time during the two year period, the Dividend will cease to be paid. Payment of the Dividend may recommence for the unexpired portion of the 2 year period of entitlement if the person or his or her spouse, civil partner or cohabitant gets another job. However, the recommencement of the Back to Work Family Dividend is limited to 2 occasions per claim.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Payment\"><\/span>Payment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2015 Act\u00a0 provides that the Back to Work Family Dividend is to\u00a0 paid on a weekly basis and the rate of payment will be related to the number of children in respect of whom a qualified child increase was being paid before the Dividend is claimed. The Back to Work Family Dividend was paid at a standard weekly rate of \u20ac29.80 per child, subject to an overall ceiling of \u20ac119.20 per week in the first year (which equates to the rate of qualified child increase payable in respect of 4 children).<\/p>\n<p>The rate payable in the second year is half of that payable in the first year, subject to an overall ceiling of \u20ac59.60 per week (which equates to half the rate of qualified child increase payable in respect of 4 children).<\/p>\n<p>Payment of the Back to Work Family Dividend is not made in respect of any child who claims a weekly social welfare payment in his or her own right or who is regarded as a qualified child or a qualified adult for the purposes of any other person who is claiming an increase in a weekly social welfare payment. In addition, payment of the Dividend is\u00a0 not made in respect of any child who participates in an education, training, supported employment or work placement scheme in his or her own right.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Regulations\"><\/span>Regulations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Minister for Social Protection has power to make regulations to require employers to provide relevant information which is required for the purposes of determining eligibility for the Dividend and to prescribe additional education, training, supported employment and work placement schemes for the purposes of the definition of a qualifying scheme.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cessation_of_Scheme\"><\/span>Cessation of Scheme<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The\u00a0 Back to Work Family Dividend was due to cease to operate with effect from 1 April 2021. \u00a0The 2017 Act provided for the continuation of the Back to Work Family Dividend. The existing legislation had the effect of closing the scheme to new claimants from end-March 2018 and the closure of the scheme in its entirety from 2021.<\/p>\n<p>The 2021 Act\u00a0 S. 15 provides for periods spent in receipt Covid-19 pandemic unemployment payment to be counted towards the number of days of continuous unemployment required on a relevant payment to qualify for\u00a0 back to work family dividend.<\/p>\n<p><!--nextpage--><\/p>\n<h2>SWCA 2005<\/h2>\n<p>Part 7A<\/p>\n<h4>Back to work family dividend (ss. 238A-238F)<\/h4>\n<p>238A.<\/p>\n<h4>Definitions<\/h4>\n<p>In this Part &#8211;<\/p>\n<p>&#8220;employment&#8221; means insurable employment but does not include participation in a qualifying scheme;<\/p>\n<p>&#8220;qualifying payment&#8221; means an allowance payable to a person participating in a qualifying scheme where, immediately before such participation commenced, the person was in receipt of &#8211;<br \/>\n(a)jobseeker&#8217;s benefit,<br \/>\n(aa)jobseeker\u2019s benefit (self-employed), or<br \/>\n(b)jobseeker&#8217;s allowance, other than jobseeker&#8217;s allowance payable in accordance with section 148A;<\/p>\n<p>&#8220;qualifying scheme&#8221; means &#8211;<br \/>\n(a)a scheme administered by the Minister and known as &#8211;<br \/>\n(i)Community Employment,<br \/>\n(ii)T\u00fas,<br \/>\n(iii)Rural Social Scheme,<br \/>\n(iv)Gateway, or<br \/>\n(v)the national internship scheme,<br \/>\n(b)an approved course of training, or<br \/>\n(c)any other prescribed &#8211;<br \/>\n(i)scheme or programme of employment or work experience, or<br \/>\n(ii)course of education, training or development;<\/p>\n<p>&#8220;relevant payment&#8221; means an allowance payable to a person participating in a qualifying scheme where, immediately before such participation commenced, the person was in receipt of &#8211;<br \/>\n(a)one-parent family payment, or<br \/>\n(b)jobseeker&#8217;s allowance payable in accordance with section 148A;<\/p>\n<p>&#8220;self-employment&#8221; means insurable self-employment.<\/p>\n<p>238B.<\/p>\n<h4>Entitlement to dividend<\/h4>\n<p>(1)Subject to this Act, a person shall be entitled to a dividend (in this Act referred to as &#8216;back to work family dividend&#8217;) where &#8211;<\/p>\n<p>(a)on or after 5 January 2015, the person ceases to claim or ceases to be entitled to &#8211;<\/p>\n<p>(i)jobseeker&#8217;s benefit, jobseeker\u2019s benefit (self-employed), jobseeker&#8217;s allowance, a qualifying payment or a relevant payment, by reason of that person or, where appropriate, that person&#8217;s spouse, civil partner or cohabitant &#8211;<\/p>\n<p>(I)being in employment or self-employment, or<\/p>\n<p>(II)commencing employment or self-employment within 4 weeks of the date on which that person ceased to claim or ceased to be entitled to the benefit, allowance or payment concerned,<\/p>\n<p>or<\/p>\n<p>(ii)one-parent family payment by reason of &#8211;<\/p>\n<p>(I)that person being in employment or self-employment,<\/p>\n<p>(II)that person commencing employment or self-employment within 4 weeks of the date on which he or she ceased to claim or ceased to be entitled to that payment,<\/p>\n<p>(III)the youngest child having attained the age specified in paragraph (b) of the definition of &#8216;relevant age&#8217; in section 172(1) and that person being in employment or self-employment at the date on which he or she ceased to claim or ceased to be entitled to that payment, or<\/p>\n<p>(IV)section 178B, 178C or 178D no longer applying to that person and that person being in employment or self-employment on the date on which he or she ceased to claim or ceased to be entitled to that payment,<\/p>\n<p>(b)immediately before the date on which the person ceased to claim or ceased to be entitled to a benefit, allowance or payment specified in paragraph (a), the person was in receipt of &#8211;<\/p>\n<p>(i)an increase in jobseeker&#8217;s benefit, jobseeker\u2019s benefit (self-employed), jobseeker&#8217;s allowance or oneparent family payment in respect of at least one qualified child who normally resides with that person, or<\/p>\n<p>(ii)an increase in a qualifying payment or a relevant payment in respect of a child which corresponds to an increase referred to in subparagraph (i),<\/p>\n<p>(c)in the case of &#8211;<\/p>\n<p>(i)jobseeker&#8217;s benefit,<\/p>\n<p>(ia)jobseeker\u2019s benefit (self-employed),<\/p>\n<p>(ii)jobseeker&#8217;s allowance, other than jobseeker&#8217;s allowance payable in accordance with section 148A, or<\/p>\n<p>(iii)a qualifying payment,<\/p>\n<p>the person has, immediately before the date on which he or she ceased to claim or ceased to be entitled to the benefit, allowance or payment concerned, in any continuous period of unemployment been in receipt of such benefit, allowance or payment in respect of-<\/p>\n<p>(i)not less than 312 days of unemployment, of which not less than 156 days of unemployment have occurred in the 12 month period commencing immediately before that date, or<\/p>\n<p>(ii)a number of days such that when combined with days spent in receipt of the Covid-19 pandemic unemployment payment the total shall not be less than 312 days, of which not less than 156 days of unemployment have occurred in the 12 month period commencing immediately before that date, and<\/p>\n<p>(d)he or she &#8211;<\/p>\n<p>(i)is under pensionable age, or<\/p>\n<p>(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).<\/p>\n<p>(2)Not more than one back to work family dividend shall be paid in respect of a couple.<\/p>\n<p>(3)Subject to subsection (4), a person shall not be entitled to back to work family dividend where that person or, where appropriate, that person&#8217;s spouse, civil partner or cohabitant &#8211;<\/p>\n<p>(a)is in receipt of &#8211;<\/p>\n<p>(i)any benefit specified in paragraphs (a) to (k) of section 39(1), other than maternity benefit payable in accordance with Chapter 9 of Part 2, health and safety benefit payable in accordance with Chapter 10 of Part 2, adoptive benefit payable in accordance with Chapter 11 of Part 2, paternity benefit payable in accordance with Chapter 11A of Part 2, parent&#8217;s benefit payable in accordance with Chapter 11B of Part 2 disablement benefit payable in accordance with section 75 and death benefit by way of a grant in respect of funeral expenses payable in accordance with section 84,<\/p>\n<p>(ii)any assistance specified in section 139(1), other than guardian&#8217;s payment (non-contributory) payable in accordance with section 168, widowed or surviving civil partner grant, domiciliary care allowance, a weekly or monthly payment payable in accordance with section 198 and supplementary welfare allowance in so far as it relates to the payment of that allowance in accordance with section 200, 201, 202 or 206, or<\/p>\n<p>(iii)a continued payment for qualified children payable in accordance with Part 7,<\/p>\n<p>(b)participates in a qualifying scheme, or<\/p>\n<p>(c)ceases to be employed or self-employed.<\/p>\n<p>(4)Where, but for subsection (3), back to work family dividend would be payable to a person in a period of incapacity for work in respect of which illness benefit or injury benefit would also be payable to that person or, where appropriate, to his or her spouse, civil partner or cohabitant, the dividend shall be payable to that person for that part of the period of incapacity for work which does not exceed 36 days.<\/p>\n<p>(5)A person shall not be entitled to back to work family dividend under this Part unless he or she is habitually resident in the State.<\/p>\n<p>(6)In this section &#8211;<\/p>\n<p>&#8216;continuous period of unemployment&#8217; shall &#8211;<\/p>\n<p>(a)in relation to jobseeker&#8217;s benefit, jobseeker\u2019s benefit (self-employed) and jobseeker&#8217;s allowance, be construed in accordance with section 141(3), and<\/p>\n<p>(b)in relation to a qualifying payment, be construed in accordance with section 141(3), subject to the modification that a reference to unemployment shall be construed as a reference to participation in a qualifying scheme;<\/p>\n<p>&#8216;couple&#8217; means &#8211;<\/p>\n<p>(a)a married couple who are living together,<\/p>\n<p>(b)both civil partners of the same civil partnership who are living together, or<\/p>\n<p>(c)both cohabitants.<\/p>\n<p>238C.<\/p>\n<h4>Duration of dividend<\/h4>\n<p>(1)Subject to this Act, back to work family dividend shall be paid for a maximum period of 104 weeks.<\/p>\n<p>(2)Where back to work family dividend ceases to be paid to a person before the end of the period specified in subsection (1), the dividend may, subject to subsection (3), be paid to the person for any part of the unexpired portion of that period where &#8211;<\/p>\n<p>(a)that person satisfies the conditions specified in section 238B(1), and<\/p>\n<p>(b)sections 238B(3) and 238D(3) do not apply.<\/p>\n<p>(3)Back to work family dividend may be paid to a person in accordance with section 238B(1) and subsection (2) in respect of separate periods, subject to &#8211;<\/p>\n<p>(a)the aggregate of such periods not exceeding the period specified in subsection (1), and<\/p>\n<p>(b)the dividend being paid in respect of not more than 3 such separate periods.<\/p>\n<p>(4)Where a person was in receipt of back to work family dividend immediately prior to attaining pensionable age, payment of that dividend shall cease upon him or her attaining pensionable age unless he or she &#8211;<\/p>\n<p>(a)was born on or after 1 January 1958, and<\/p>\n<p>(b)has, in the prescribed manner and within the prescribed period, notified the Minister of his or her desire to continue receiving back to work family dividend after attaining pensionable age for any remaining period in which he or she is entitled to receive it.<\/p>\n<p>238D.<\/p>\n<h4>Rate of dividend<\/h4>\n<p>(1)Subject to this Act, the weekly rate of back to work family dividend payable shall &#8211;<\/p>\n<p>(a)in respect of the first 52 weeks, beginning on the date on which it is receivable in accordance with regulations made under this Act, be an amount corresponding to the amount set out &#8211;<\/p>\n<p>(i)in column (4) of Part 1 of Schedule 4, opposite reference 1(a) in column (1) of that Part in respect of each child who has not attained the age of 12 years, and<\/p>\n<p>(ii)in column (5) of Part 1 of Schedule 4, opposite reference 1(a) in column (1) of that Part in respect of each child who has attained the age of 12 years,<\/p>\n<p>to whom section 238B(1)(b) refers, subject to the maximum weekly dividend payable corresponding to the weekly rate payable in respect of 4 such qualified children, and<\/p>\n<p>(b)in respect of any week, occurring after the first 52 weeks, and not exceeding an aggregate of 104 weeks, be half the amount calculated in accordance with paragraph (a), subject to the maximum weekly dividend payable corresponding to half the weekly rate payable in respect of 4 such children.<\/p>\n<p>(2)The weekly rate of back to work family dividend payable shall not include an amount in respect of a child to whom section 238B(1)(b) refers for any period during which that child &#8211;<\/p>\n<p>(a)is treated as a qualified child for the purposes of an increase in any benefit specified in section 39(1), an increase in any assistance specified in section 139(1) or a continued payment for qualified children payable in accordance with Part 7,<\/p>\n<p>(b)is treated as a child for the purposes of an increase in any qualifying payment or any relevant payment which corresponds to an increase in benefit or assistance referred to in paragraph (a),<\/p>\n<p>(c)is treated as a qualified adult for the purposes of an increase in any benefit specified in section 39(1) or an increase in any assistance specified in section 139(1),<\/p>\n<p>(d)is treated as an adult for the purposes of an increase in any qualifying payment or any relevant payment which corresponds to an increase in benefit or assistance referred to in paragraph (c),<\/p>\n<p>(e)is in receipt of any benefit to which section 238B(3)(a)(i) refers or any assistance to which section 238B(3)(a)(ii) refers in his or her own right, or<\/p>\n<p>(f)participates in a qualifying scheme.<\/p>\n<p>(3)A person shall not be entitled to back to work family dividend during any period in respect of which &#8211;<\/p>\n<p>(a)subsection (2) applies, and<\/p>\n<p>(b)there is no child to whom section 238B(1)(b) refers in respect of whom the dividend is payable.<\/p>\n<p>238E.<\/p>\n<h4>Regulations<\/h4>\n<p>(1)The Minister may make regulations in relation to the back to work family dividend.<\/p>\n<p>(2)Regulations under this section may, in particular and without prejudice to the generality of subsection (1) &#8211;<\/p>\n<p>(a)require employers to give such information to the Minister as he or she may require for the purposes of determining entitlement to the back to work family dividend, and<\/p>\n<p>(b)prescribe &#8211;<\/p>\n<p>(i)schemes or programmes of employment or work experience, and<\/p>\n<p>(ii)courses of education, training or development,<\/p>\n<p>for the purposes of paragraph (c) of the definition of &#8216;qualifying scheme&#8217; in section 238A and different schemes, programmes or courses may be prescribed for different provisions of this Part.<\/p>\n<p>238F.<\/p>\n<p>Cessation of Part 7A<br \/>\nDeleted from 23 December 2017<br \/>\nThis Part shall cease to have effect on 1 April 2021.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-19982\" data-postid=\"19982\" class=\"themify_builder_content themify_builder_content-19982 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Back to Work Family Dividend The 2014 Act provided for the introduction of the Back to Work Family Dividend scheme to provide a financial incentive to jobseekers and recipients of One-Parent Family Payment who have children and who cease claiming their social welfare payment on account of that person or, where appropriate, that person\u2019s spouse, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[284],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19982"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=19982"}],"version-history":[{"count":9,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19982\/revisions"}],"predecessor-version":[{"id":35060,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19982\/revisions\/35060"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=19982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=19982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=19982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}