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A self-employed recipient who receives NEIS payment may still qualify for PP.
If the recipient remains qualified for PP, and they or their partner receive NEIS payments, then the rate of PP is subject to reduction as NEIS payments are treated as a direct deduction, not income. Income from the business is subject to the income test.
Income derived from other forms of self-employment (other than through NEIS) is subject to the income test.
Policy reference: SS Guide Part 4 Income & Assets
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Last reviewed: 21 March 2011
