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S.I. No. 96/1983 - Social Welfare (Collection of Employment Contributions by The Collector-General) (Amendment) Regulations, 1983

Type Statutory Instrument

Publication 1983-04-05

Last updated 1989-11-09

State Repealed superseded text

Text As published

Source Irish Statute Book

articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

1 amending act · 1989-11-09, S.I. No. 298/1989 - Social Welfare (Collection of Employment Contributions by The Collect…

Reform history JSON API

S.I. No. 96 of 1983.

SOCIAL WELFARE (COLLECTION OF EMPLOYMENT CONTRIBUTIONS BY THE COLLECTOR-GENERAL) (AMENDMENT) REGULATIONS, 1983.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 and 15 of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981) hereby makes the following Regulations:—

1.

(1) These Regulations may be cited as the Social Welfare (Collection of Employment Contributions by the Collector-General) (Amendment) Regulations, 1983.

(2) The Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1979 and 1982 and these Regulations may be cited together as the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations 1979 to 1983.

2.

The Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1979 ( S.I. No. 77 of 1979 ) are hereby amended by the insertion in article 8 of the following sub-articles:—

"(c) a supplementary return, in a form provided or approved by the Revenue Commissioners, in respect of each employee showing in respect of any payments of reckonable earnings made in the contribution year commencing the 6th day of April, 1982 to the employee which represent an amount due under a retrospective agreement in relation to pay in respect of arrears for an earlier contribution year:—

(i) the total employment contributions payable by the employee in the contribution year ending on the 5th day of April, 1983 in respect of such arrears payments,

(ii) the total employment contributions which the employer was liable to remit for the contribution year ending on the 5th day of April, 1983 in respect of such arrears payments and

(iii) the total amount of such arrears payments in respect of each employee.

( d ) a designation, on the return prescribed in paragraph (a), of each employee to whom the preceding paragraph refers, in a form provided or approved by the Revenue Commissioners."

GIVEN under the Official Seal of the Minister for Social Welfare

this 5th day of April, 1983.

BARRY DESMOND,

Minister for Social Welfare.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 5th day

of April, 1983.

ALAN M. DUKES,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations require an employer to furnish to the Collector-General a supplementary end-of-year return, in respect of each employee who during the course of the contribution year ending the 5th day of April 1983 received arrears payments relating to earlier contribution years arising from a retrospective wage settlement showing

(i) the total amount of such arrears payments

(ii) details of the employment contributions appropriate to the arrears payments.

It is also provided that an employer should make a designation on the main end-of-year return in respect of each employee who received such arrears payments.

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