Further to the FAQs that issued 30/03/20 relating to COVID 19 measures for providers and staff of Early Learning and Care and School Age Childcare Services, we have been receiving a number of additional questions and are endeavouring to compile and respond to them all, in consultation with colleagues from the Department of Employment Affairs and Social Protection and Revenue.
For now, please see below response relating to ELC and SAC providers who are self-employed:
What about ELC/SAC providers who are self-employed?
Self-employed ELC/SAC providers that are paid through the payroll system and are included in the relevant payroll submissions for an eligible employer, are included in the Revenue operated subsidy scheme and the DCYA operated WSCS.
Self-employed ELC/SAC providers that are not paid through the payroll system and are not included in the relevant payroll submissions for an eligible employer can apply directly for the Pandemic Unemployment Payment (PUP) of €350 per week that is operated by DEASP under the COVID-19 Pandemic Unemployment Payment Scheme.
Self-employed ELC/SAC providers with no employees can also avail of the DCYA overhead payment (i.e. 15% of staff wages with a minimum payment of €300 per week).
Self-employed ELC/SAC providers with employees can also avail of the WSS operated by Revenue and the WSCS operated by DCYA for their employees.
Can the payments made to self-employed ELC/SAC providers be included when calculating the overhead costs payable to Providers?
Yes. In calculating the overhead cost payable to self-employed ELC/SAC providers (i.e. 15% of staff wages with a minimum payment of €300 per week), the payments for these self-employed ELC/SAC providers (made either through WSS/WSCS or PUP) will be included in these calculations. Self-employed ELC/SAC providers with no employees can also avail of the overhead payment.
