S.I. No. 94/1991 - Social Welfare (Modifications of Insurance) Regulations, 1991

S.I. No. 94 of 1991.

SOCIAL WELFARE (MODIFICATIONS OF INSURANCE) REGULATIONS, 1991.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 and 7 of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981), hereby makes the following Regulations:

PART I *General*

1 Short title.

1.

1. These Regulations may be cited as the Social Welfare (Modifications of Insurance) Regulations, 1991.

2 Interpretation.

2.

2. In these Regulations—

"the Act" means the Social Welfare (Consolidation) Act, 1981;

"the Act of 1990" means the Social Welfare Act, 1990 (No. 5 of 1990);

"prescribed disease" means a disease or injury prescribed for the purposes of section 54 of the Act;

"relevant income tax year" has the meaning assigned to it by section 71 of the Act.

3 Commencement.

3.

3. These Regulations shall come into operation on the 6th day of April, 1991.

4 Revocations.

4.

4. The regulations specified in column (2) of the Schedule to these Regulations are hereby revoked to the extent specified in column (3) of that Schedule opposite the mention of those Regulations in column (2).

PART II *Modification of the Provisions of the Act in their Application to Certain Employees of the Government, the State and Local or other Public or Statutory Authorities, Teachers, certain Members of the Defence Forces and Army Nursing Service and others.*

5 Civil servants and members of the Garda Síochána.

5.

5. (1) This article applies to persons employed in any of the following employments—

( a ) employment in the civil service of the Government or the civil service of the State in a capacity in respect of which a superannuation allowance may be granted, and

( b ) employment as a member of the Garda Síochána.

• (2) The provisions of Part II of the Act shall, in relation to persons employed in any of the employments specified in sub-article (1) of this article, be modified in the following manner—

( a ) the employment contribution payable under section 10 (1) of the Act shall comprise contributions at the following rates—

• (i) a contribution by the employed contributor at the rate of 0.9 per cent., and

• (ii) a contribution by his employer at the rate of 20.01 per cent.,

( b ) employment contributions paid under paragraph (a) of this sub-article in respect of a person shall be reckoned only in relation to the grant of window's (contributory) pension, deserted wife's benefit, orphan's (contributory) allowance or occupational injuries benefits on the insurance of that person and shall not be reckoned in relation to the grant of any other benefit,

( c ) where an accident arises out of and in the course of, or a prescribed disease is due to the nature of, such employment, being insurable (occupational injuries) employment, then, in respect of such accident or disease—

• (i) injury benefit shall not be payable;

• (ii) disablement benefit shall not be payable in respect of the first twenty-six weeks following the date of such accident or the date of development of such disease, and shall, apart from any increase of disablement pension under sections 44, 45 or 46 of the Act, be reduced, for any period of entitlement after such twenty-six weeks, by half;

• (iii) the cost of medical care incurred as a result of such accident or disease in the first twenty-six weeks following the date of such accident or the date of development of such disease shall not be payable out of the Social Insurance Fund.

6 Commissioned army officers and members of the Army Nursing Service.

6.

6. (1) This article applies to persons employed in any of the following employments—

( a ) employment as a member of the Permanent Defence Forces where the person is an officer holding a commissioned rank in the Permanent Defence Forces, and

( b ) employment as a member of the Army Nursing Service.

• (2) The provisions of Part II of the Act shall, in relation to persons employed in any of the employments specified in sub-article (1) of this article, be modified in the following manner—

( a ) the employment contribution payable under section 10 (1) of the Act shall comprise contributions at the following rates—

• (i) a contribution by the employed contributor at the rate of 0.9 per cent., and

• (ii) a contribution by his employer at the rate of 1.85 per cent., and

( b ) employment contributions paid under paragraph (a) of this sub-article in respect of a person shall be reckoned only in relation to the grant of widow's (contributory) pension, deserted wife's benefit or orphan's (contributory) allowance on the insurance of that person and shall not be reckoned in relation to the grant of any other benefit.

7 Certain public service employees.

7.

7. (1) This article applies to persons employed in any of the following employments—

( a ) employment under any local or other public authority where the person is pensionable and employed in a permanent capacity and the terms and conditions of his employment provide for payments during illness on a basis which is considered adequate by the Minister,

( b ) employment in a statutory transport undertaking where the person is pensionable and employed in a permanent capacity and the terms and conditions of his employment provide for payments during illness on a basis which is considered adequate by the Minister,

( c ) pensionable employment as a teacher in—

• (i) a national school;

• (ii) in a comprehensive or community school established by the Minister for Education;

• (iii) in a secondary school where the person receives incrumental salary in accordance with the rules made by the Minister for Education for the payment by him of such salary to secondary teachers;

• (iv) in a domestic science training college recognised by the Minister for Education,

( d ) pensionable employment on or after 1 April, 1974, as a teacher in a training college recognised by the Minister for Education for teachers in national schools,

( e ) employment as a registered medical practitioner within the meaning of the Medical Practitioners Act, 1978 , where the person is pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969, the Nominated Health Agencies' Superannuation Scheme, 1981, the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987 ( S.I. No. 316 of 1987 ), or the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ), or employment in voluntary hospitals where the person is pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969 and is employed in a permanent capacity and the terms and conditions of his employment provide for payments during illness on a basis which is considered adequate by the Minister.

• (2) The provisions of Part II of the Act shall, in relation to persons employed in any of the employments specified in sub-article (1) of this article, be modified in the following manner—

( a ) the employment contribution payable under section 10 (1) of the Act shall comprise contributions at the following rates—

• (i) a contribution by the employed contributor at the rate of 0.9 per cent., and

• (ii) a contribution by his employer at the rate of 2.35 per cent., and

( b ) employment contributions paid under paragraph (a) of this sub-article in respect of a person shall be reckoned only in relation to the grant of widow's (contributory) pension, deserted wife's benefit, orphan's (contributory) allowance or occupational injuries benefits on the insurance of that person and shall not be reckoned in relation to the grant of any other benefit.

8 Entitlement to death grant.

8.

8. In the determination of a person's entry into insurance for the purposes of the contribution conditions for death grant under section 108 of the Act, entry into insurance and any period of insurance as a person to whom article 5, 6 or 7 applies shall be disregarded.

PART III *Modification of the Provisions of the Act in their Application to certain Ministers of Religion.*

9 Ministers of religion.

9.

9. (1) This article applies to persons employed as a Minister of Religion where the employed person is a member of a class of persons in respect of whom the Minister certified, prior to the 6th day of April, 1988, that the employment of such class of persons was insurable employment.

• (2) The provisions of Part II of the Act shall, in relation to persons to whom sub-article (1) of this article applies, be modified in the following manner—

( a ) the employment contribution payable under section 10(1) of the Act shall comprise contributions at the following rates—

• (i) a contribution by the employed contributer at the rate of 3.38 per cent., and

• (ii) a contribution by his employer at the rate of 8.12 per cent., and

( b ) employment contributions paid under paragraph (a) of this subarticle in respect of a person shall not be reckoned for the purposes of qualifying or requalifying any person for unemployment benefit.

PART IV *Modification of the Provisions of the Act in their Application to Certain Members of the Defence Forces.*

10 Non-commissioned army officers and enlisted personnel of the Defence Forces.

10.

10. (1) This article applies to persons employed as a member of the Defence Forces, otherwise than as a member of the Permanent Defence Forces specified in article 6 (1) (a) of these Regulations.

• (2) The provisions of Part II of the Act shall, in relation to persons to whom sub-article (1) of this article applies, be modified in the followng manner—

( a ) the employment contribution payable under section 10 (1) of the Act shall comprise contributions at the following rates—

• (i) a contribution by the employed contributor at the rate of 5.4 per cent., and

• (ii) a contribution by his employer at the rate of 11.3 per cent., and

( b ) (i) where employment contributions have been paid in an income tax year in respect of the reckonable earnings of a person to whom this article applies and he continues to be a person to whom the article applies until the end of the period during which that year could have been the relevant income tax year in relation to pay-related benefit in respect of him, then an amount, calculated at the rate of 1.0 per cent. of the amount of the reckonable earnings by reference to which the employment contributions paid in that year were determined, may be refunded,

• (ii) one third of the amount which may be refunded under sub-paragraph (i) of this paragraph shall be deemed to be in respect of contributions by the employed contributor, and

( c ) benefit (other than treatment benefit, to such extent as may be provided for in regulations made under section 110 of the Act, and widow's (contributory) pension or deserted wife's benefit where such pension or benefit is granted in respect of widowhood or desertion arising before the current period of employment) shall not be granted in respect of the insurance of any person to whom this article applies while such person is serving as a member of the Defence Forces.

• (3) Notwithstanding the provisions of paragraph (a) of sub-article (2) of this article, the percentage rate of employment contribution payable under section 10 (1) (b) (i) of the Act by a relevant person to whom sub-article (1) of this article applies shall be at the rate of—

( a ) 4 per cent. of reckonable earnings, with effect from the 6th day of April, 1991, and

( b ) 5.4 per cent. of reckonable earnings, with effect from the 6th day of April, 1922.

• (4) In this article "relevant person" has the meaning assigned to it by section 36 (5) of the Act of 1990 (as extended by article 31 of the Social Welfare (Lone Parent's Allowance and other Analogous Payments) Regulations, 1990 ( S.I. No. 272 of 1990 )).

• (5) Every question or dispute as to whether a person is or is not a person specified in sub-article (1) of this article shall be referred for decision to the Minister for Defence and the decision of that Minister shall be final.

PART V *Modification of the Provisions of the Act in their Application to Certain Persons in Insurable (Occupational Injuries) Employment.*

11 Persons in insurable (occupational injuries) employment.

11.

11. (1) This article applies to persons who are—

( a ) employed in any of the following employments—

• (i) an employment specified in Part I of the First Schedule to the Act, where the employee has attained pensionable age,

• (ii) an employment specified in regulations made under paragraph 4 of Part II of the First Schedule to the Act as being of such a nature that it is ordinarily adopted as subsidiary employment only and not as the principal means of livelihood,

• (iii) an employment specified in regulations made under paragraph 5 of Part II of the First Schedule to the Act as being of inconsiderable extent,

• (iv) employment under a scheme administered by An Foras Áiseanna Saothair and known as the Social Employment Scheme, or

( b ) in attendance at a course of training provided or approved of by An Foras Áiseanna Saothair, Teagasc or C.E.R.T. Limited.

• (2) The provisions of Part II of the Act shall, in relation to persons employed in any of the employments specified in paragraph (a) of sub-article (1) of this article, or in attendance at any course of training specified in paragraph (b) of sub-article (1) of this article, be modified in the following manner—

• (a) (i) the employment contribution payable under section 10 (1) (b) (i) shall not be payable in the case of the employed contributor, and

• (ii) the employment contribution payable by his employer under section 10 (1) (b) (ii) of the Act shall comprise a contribution at the rate of 0.5 per cent. of reckonable earnings,

• (b) an employment contribution payable by virtue of paragraph (a) of this sub-article shall not be reckoned for the purposes of qualifying or requalifying any person from any of the benefits referred to in section 17 of the Act.

SCHEDULE

Article 4

Regulations Revoked.

GIVEN under the Official Seal of the Minister for Social Welfare

this 2nd day of April, 1991.

MICHAEL WOODS

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

3rd day of April, 1991.

ALBERT REYNOLDS

Minister for Finance.

EXPLANATORY NOTE.

Section 10 of the Social Welfare (Consolidation) Act, 1981 provides for the standard rate of PRSI contribution for employed persons, i.e. a contribution of 5.5 per cent. by the employee and 12.2 per cent. by his employer. These contributions, which are known as PRSI Class A contributions, provide cover for all social insurance and occupational injuries benefits. These Regulations provide for the various non-standard rates of PRSI contributions and the benefits covered by each contribution rate.

Part II of the Regulations provides for the rates of PRSI contributions payable by public service employees.

— Civil servants and Gardai are liable for a reduced contribution, known as PRSI Class B contributions,

—commissioned army officers and members of the army nursing service are liable for a reduced contribution, known as PRSI Class C contributions,

— other public service employees, e.g. permanent and pensionable employees of local authorities, health boards and other public or statutory authorities and teachers, are liable for a reduced contribution, known as PRSI Class D contributions.

PRSI Class B, C and D contributions provide cover for a limited range of social insurance benefits, i.e. widow's and orphan's (contributory) pensions and deserted wife's benefit only. In addition, Class D contributions provide cover for full occupational injuries benefits, while Class B contributions provide cover for limited occupational injuries benefits. Class C contributions do not cover occupational injuries benefits.

Part III of the Regulations provides for the reduced rate of PRSI contribution payable by certain ministers of religion, known as PRSI Class E contributions. These contributions provide cover for all benefits, other than unemployment benefit and occupational injuries benefits.

Part IV of the Regulations provides for the reduced rate of PRSI contribution payable by non-commissioned army officers and enlisted personnel of the Defence Forces, known as PRSI Class H contributions. These contributions provide cover for all social insurance benefits, other than occupational injuries benefits. However, only certain benefits are payable during service.

Part V of the Regulations provides for the reduced rate of PRSI contribution payable by persons who are in employment which is insurable for occupational injuries benefits only, i.e. employed persons over 66 years, employed persons earning less than £25 a week, persons employed in subsidiary employments or persons paticipating in certain schemes and courses run by FAS, Teagasc or C.E.R.T Limited. These contributions, which are known as PRSI Class J contributions, provide cover for occupational injuries benefits only.