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S.I. No. 312/1996 - Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996

Type Statutory Instrument

Publication 1996-10-10

Last updated 2024-12-06

State Partially repealed superseded text

Text As published

Source Irish Statute Book

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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.

71 amending acts · 2024-12-06, S.I. No. 677/2024 - Social Welfare (Consolidated Contributions and Insurability) (Amendme…

Reform history JSON API

S.I. No. 312 of 1996.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS, 1996

ARRANGEMENT OF ARTICLES

PART I Preliminary

PART II CONTRIBUTORS AND COLLECTION OF CONTRIBUTIONS

Preliminary

6. Definitions.

7. Deduction of contributions by employers from earnings and emoluments.

8. Remittance of contributions by employer.

9. Time limit for payment of contributions.

10. Charging of interest on arrears of contributions.

11. Estimation by inspector of taxes of contributions due.

12. Estimation by social welfare inspector and deciding officer of contributions due.

13. Return by employer to Collector-General at the end of contribution year.

14. Return by employer of special contributors to Department at the end of contribution year.

15. Issuing of certificate by employer to contributor at the end of contribution year.

16. Issuing of certificate by employer to contributor on cessation of employment.

17. Maintaining records.

18. Inspection of records by contributor.

19. Inspection of employer's records by authorised officer.

20. Furnishing of information to social welfare inspector.

PART III CONTRIBUTIONS

CHAPTER 1 Credited Contributions

56. Pre-entry and change of status credits.

57. Restriction on the grant of credits.

58. Credits in respect of days of incapacity for work, of proved unemployment and on receipt of certain social welfare payments.

59. Credits on receipt of prescribed relative's allowance and retirement pension.

60. Attendance at course of training provided or approved by FAS.

61. Community employment.

62. Participation in approved course of training etc.

63. Credits on ceasing attendance at course of study.

64. Volunteer development workers.

65. Employment as officer or member of Reserve Defence Force.

66. Definition of day of incapacity for work and of unemployment.

67. Notice and evidence for the purposes of credits.

68. Reference to contributions paid or credited to be construed as a reference to contribution weeks.

69. Decision that insured person is not incapable of work.

70. Contributions paid after the due date.

CHAPTER 2 Return of Contributions

71. Disposal of contributions improperly paid.

72. Refund of contributions paid in error.

73. Refund of employment contributions paid in respect of retirement pension to employed contributors and formerly employed voluntary contributors.

74. Amount of refund of employment contributions paid in respect of retirement pension.

75. Refund of contributions paid in respect of old age (contributory) pension to employed contributors and formerly employed voluntary contributors.

76. Amount of refund of employment contributions paid in respect of old age (contributory) pension.

77. Refund of contributions paid in respect of old age (contributory) pension to self-employed contributors and formerly self-employed voluntary contributors.

78. Restriction on refund of contributions.

79. Distribution of refunds of contributions on death.

80. Interest on refunds.

PART IV INSURABILITY

CHAPTER I Modifications of Insurance

81. Civil servants and members of the Garda Síochána.

82. Commissioned army officers and members of army nursing service.

83. Certain public service employees.

84. Continuation of modified rate on changing employment.

85. Entitlement to death grant.

86. Application of modified rate in the case of persons employed as ministers of religion.

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

88. Persons in insurable (occupational injuries) employment.

CHAPTER 2 Subsidiary employments and employment of inconsiderable extent

89. Subsidiary employments.

90. Determination of employment of inconsiderable extent.

91. Application of Chapter 2.

CHAPTER 3 Miscellaneous

92. Prescribed level of income for excepted self-employed contributor.

93. Employment by a prescribed relative.

94. Excepted self-employed contributors (prescribed relatives).

95. Notification to employer by person in concurrent employment.

96. Persons treated as employers.

97. Exemption from liability to pay employment contributions for persons temporarily employed in the State.

98. Payment of contributions while employed outside of the State.

99. Exemption for liability to pay contributions in the case of certain volunteer development workers.

100. Election to become an employed contributor.

101. Treating certain employments at sea as insurable employment.

SCHEDULE A

Amount of refund of contributions paid in respect of retirement pension where the contribution was due prior to 6 April, 1982.

SCHEDULE B

Amount of refund of contributions paid in respect of old age (contributory) pension where the contribution was due prior to 6 April, 1982.

SCHEDULE C Subsidiary Employment

SCHEDULE D Persons treated as employers

SCHEDULE E Revocations

S.I. No. 312 of 1996.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS, 1996.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 2, 3, 4, 10, 11, 12, 13, 14, 17, 18, 19, 20, 21, 22, 23, 24 and 24A, 24B and 24C (inserted by the Social Welfare (No. 2) Act of 1993 (No. 32 of 1993)) 25, 27, 28, 29, 213, 214 of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), paragraph 12 (inserted by section 12 of the Social Welfare Act, 1996 (No. 7 of 1996)) of Part I of the First Schedule to the Social Welfare (Consolidation) Act, 1993 and paragraphs 3,4 and 5 of Part II of the First Schedule and paragraphs 1 and 3 of Part III of the said Schedule to the said Act and section 10 (as amended by section 4 of the Energy (Miscellaneous Provisions) Act, 1995 (No. 35 of 1995)) of the Continental Shelf Act, 1968 (No. 14 of 1968), hereby makes the following Regulations

PART I Preliminary

1 Citation.

1. These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996.

2 Commencement.

2. These Regulations shall come into operation on the 1st day of November, 1996.

3 Definitions.

3. In these Regulations, save where the context otherwise requires-

"Department" means the Department of Social Welfare;

"due date" means in relation to any contribution under the Principal Act, the date on which the contribution was due to be paid;

"duly notified incapacity for work" means incapacity for work notified under article 67 (a) ;

"earnings" means reckonable earnings paid to an employed contributor;

"emoluments" means reckonable emoluments as defined in section 2 (1) ;

"income tax month" means a month beginning on the 6th day of any of the months of April to March in any contribution year and ending on the 5th day of the following month;

"income tax year" means a year of assessment within the meaning of the Act of 1967;

"inspector" means a person appointed under section 212;

"inspector of taxes" has the meaning assigned to it in section 161 of the Act of 1967;

"prescribed disease" means a disease or injury prescribed for the purposes of section 66;

"reckonable earnings" means -

(i) in the case of an employed contributor, not being a special contributor, emoluments derived from insurable employment or insurable (occupational injuries) employment, to which Chapter IV of Part V of the Act of 1967 applies, but without regard to section 192 of that Act, (other than non-pecuniary emoluments), reduced by so much of the allowable contribution referred to in Regulations 59 and 60 (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) of the Regulations of 1960 as is deducted on payment of those emoluments, and

(ii) in the case of a special contributor-

( a ) salaries, wages and other similar remuneration derived from insurable employment or insurable (occupational injuries) employment to which the provisions of the Act of 1967 (other than Chapter IV of Part V) apply or would apply if the employed contributor in receipt of the remuneration were resident in the State but without regard to section 192 of that Act,

( b ) payments to persons attending or engaged in courses or schemes provided or approved under -

(A) section 4 of the Labour Services Act, 1987 (No. 15 of 1987), or

(B) section 4 of the Agriculture (Research, Training and Advice) Act, 1988 (No. 18 of 1988), and

( c ) payments to persons attending or engaged in courses or schemes provided or approved by CERT Limited;

"reckonable income" means, in the (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) case of a voluntary contributor, all income (other than non-pecuniary income) derived from any employment, including any trade, business, profession, office or vocation, reduced, in the case of income to which the Act of 1967 applies, by so much of any deduction allowed by virtue of Chapter 11 of Part I of the Finance Act, 1972 (No. 19 of 1972) as is to be deducted from or set off against that income in charging it to income tax;

"special contributor" means an employed contributor in receipt of reckonable earnings as defined in paragraph (ii) in the definition of reckonable earnings;

"the Act of 1967" means the Income Tax Act ,1967 (No. 6 of 1967);

"the (No. 2) Regulations of 1960" means the Income Tax (Employments) (No. 2) Regulations, 1960 ( S.I. No. 166 of 1960 );

"the Principal Act" means the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"the Regulations of 1960" means the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ); and

"the Regulations of 1994" means the Social Welfare (Consolidated Payments Provisions) Regulations, 1994 ( S.I. No. 417 of 1994 ) .

4 Interpretation.

4. In these Regulations, save where the context otherwise requires-

(a) a reference to a Part, Chapter or section is to a Part, Chapter or section of the Principal Act,

(b) a reference to a Schedule is to a Schedule to these Regulations,

(d) a reference to a sub-article is to a sub-article of the article in which the reference occurs, and

(e) a reference to a paragraph is to a paragraph of the sub-article or article in which the reference occurs.

5 Revocations.

5. The Regulations specified in column (1) of Schedule E are hereby revoked to the extent specified in column (2) of the said Schedule.

PART II Contributors and Collection of Contributions.

Preliminary

6 Definitions.

6. In this part -

"employee" means an employed contributor in receipt of reckonable earnings;

"casual employee" has the meaning assigned in Regulation 47 (inserted by the (No. 2) Regulations of 1960) of the Regulations of 1960;

"contributor" means an employed contributor (including a special contributor) in receipt of reckonable earnings and a self-employed contributor in receipt of reckonable emoluments, as the case may require ;

"contribution" means a self-employment contribution which an employer is liable to deduct from the emoluments of a self-employed contributor and an employment contribution which an employer is liable to deduct from the earnings of an employee together with the appropriate amount payable by way of the employer's contribution in respect of earnings paid to an employee; and

"employer" , insofar as it relates to a special contributor, means a person paying earnings to a special contributor and includes a person residing outside the State who, or a body incorporated or formed outside the State which, pays earnings in respect of employment to a special contributor exercising that employment within the State.

7 Deduction of contributions by employers from earnings and emoluments.

7. (1) An employer shall, on making any payment of earnings or emoluments to a contributor, deduct from the earnings or emoluments-

(a) the appropriate amount of any contribution due by such contributor in respect of that payment of earnings or emoluments, or

(b) where the said amount cannot at the time of making such payment be ascertained, the amount reasonably believed by the employer to be so due.

(2) Where the amount deducted under sub-article (1) (b) is greater than the amount due by the contributor, the employer shall repay the difference to the contributor.

(3) Subject to sub-article (4), a contribution payable by a contributor, other than in the case of a special contributor, shall not be recoverable from him by his employer otherwise than by deduction in accordance with sub-article (1) or under the provisions of Part IV of the Regulations of 1960 as applied to contributions.

(4) Where an employer on making any payment of earnings to a special contributor deducts therefrom an amount less than the amount of the contribution due by the contributor, the Minister, on being satisfied that the employer took reasonable care to comply with the provisions of these Regulations and that the under-deduction was due to an error made in good faith, may direct that the amount of the under-deduction shall be recovered by deduction from any subsequent payment of earnings to that contributor during the same contribution year.

8 Remittance of contributions by employer.

8. (1) Subject to article 12(2), contributions payable in respect of emoluments and of earnings, other than earnings of a special contributor, shall be collected and be recoverable by the Collector-General and accounted for by him and paid into the Social Insurance Fund.

(2) Contributions to which sub-article (1) applies shall be remitted by the employer to the Collector-General.

(3) An employer shall remit to the Department within 9 days from the end of every income tax month the amount of a special contributor's contribution deductible on payment of earnings to each special contributor employed by him in that month, together with the appropriate amount by way of employer's contributions in respect of each such contributor in that month.

9 Time limit for payment of contributions.

9. (1) The time within which a contribution due in respect of earnings or emoluments by an employer shall be paid in accordance with article 8(2) shall be nine days from the end of the relevant period during which the payment of such earnings or emoluments to which the contribution relates was made.

(2) In this article, "relevant period" means the income tax month or such longer period (not exceeding a year) as the Collector- General may authorise in writing (unless the employer objects).

10 Charging of interest on arrears of contributions.

10. (1) Where any amount, including an amount estimated under the provisions of article 11 or 12, which an employer is liable to pay to the Collector-General or to the Minister, as the case may be, in respect of a contribution is not so paid, simple interest on the amount shall be paid by the employer and such interest shall be calculated-

(a) at the rate at which, for the time being, interest is chargeable on unpaid income tax under section 129 of the Act of 1967, and

(b) from the expiration of -

(i) the time specified in the Regulations of 1960, as applied to employment contributions, for the payment of the amount in the case of a contribution payable in respect of an employee in receipt of earnings as defined in paragraph (i) in the definition of reckonable earnings in article 3, and

(ii) the time specified in article 9 in any other case.

(2) Interest charged on contributions shall be collected and be recoverable by the Collector-General or, in the case of a contribution payable in respect of a special contributor, by the Minister, and shall be accounted for, by the Collector-General or the Minister, as the case may be, and paid into the Social Insurance Fund.

11 Estimation by inspector of taxes of contributions due.

11. (1) Where adequate information is not available or is not forthcoming in regard to the emoluments of a contributor, an inspector of taxes may make or amend an estimate of the amount of contributions due by or in respect of such contributor and the amount so estimated or amended shall be the amount collectable under these regulations in respect of such contributions.

(2) Where an estimate has been made or amended by the inspector of taxes of an amount due in respect of the contributions in accordance with sub-article (1), the contributor in respect of whose emoluments such estimate has been made or amended, may appeal against such estimate or amendment in accordance with the provisions of the Income Tax Acts.

12 Estimation by social welfare inspector and deciding officer of contributions due.

12. (1) Subject to sub-article (4), the amount of earnings paid in respect of any person or class of persons may be calculated or estimated by an inspector in respect of any year or part thereof having regard to such information or facts which appear to him to be reasonable or adequate for this purpose and on the basis of such calculation or estimation, an inspector shall determine the amount of contributions due by the employer of any person or class of persons in accordance with the provisions of section 10(1).

(2) Notwithstanding the provisions of article 8, an employer shall, when so requested by an inspector, remit to the inspector the amount of contributions determined to be due by that employer in accordance with sub-article (1).

(3) A request by an inspector under this article shall be made in writing to the employer and the employer shall be liable to remit the amount specified in this request to the inspector within 14 days of the date of receipt of such request.

(4) Where an inspector has made a calculation or an estimation in accordance with sub-article (1), he may revise that calculation or estimation if the employer provides, within 14 days of the receipt by him of the request specified in sub-article (2) and (3) or within such longer period as may be considered reasonable by the inspector, such documentary evidence as may be acceptable to the inspector.

(5) Where an inspector has revised a calculation or an estimation in accordance with sub-article (4), he shall determine the amount of contributions due by the employer in accordance with the provisions of section 10(1).

(6) An employer shall, on receipt of a revised request from an inspector, be liable to remit to the inspector the revised amount of contributions determined to be due by that employer in accordance with sub-article (5) within 14 days of the date of receipt of such revised request, notwithstanding the provisions of article 8.

(7) The amount of any contribution which is determined by an inspector to be due by an employer under the provisions of this Part shall be recoverable by the Minister in accordance with the provisions of section 281.

(8) Where a deciding officer has reason to believe that the total amount of contributions which an employer was liable to remit in respect of a special contributor, in relation to any period, was greater than the amount of contributions (if any) paid by the employer in respect of that period, the deciding officer may estimate the amount of employment contributions which should have been remitted by the employer in relation to that period and serve notice on the employer specifying -

(a) the total amount of contributions so estimated,

(b) the total amount of contributions (if any) remitted by the employer in relation to the period in question, and

(9) Where a notice is served under sub-article (8), the following provisions shall apply:-

(a) the employer may, if he claims that the balance of contributions so remaining unpaid exceeds the balance which he was liable to remit, appeal against the decision of the deciding officer by giving notice in that behalf, in writing, to the Minister within the time specified in the Social Welfare (Appeals) Regulations, 1990 ( S.I. No. 344 of 1990 ) for the making of appeals, and

(b) on the expiration of the time so specified if no such appeal is made, or on final determination by the appeals officer if an appeal is made, the balance of contributions (if any) remaining unpaid as specified in the notice or the amended balance of contributions as determined by the appeals officer, as the case may be, shall be recoverable by the Minister as unpaid employment contributions.

(10) Where a notice or a request under this article is sent by post it shall be deemed to have been received by the person to whom it isaddressed on the date on which it would be received in the ordinary course of post unless the contrary is proved.

13 Return by employer to Collector-General at end of contribution year.

13. An employer shall furnish to the Collector General, within 25 days from the end of a contribution year or from the day in a contribution year in which he ceases to be an employer who is required to send a notification to the Revenue Commissioners, under Regulation 8 (1) of the Regulations of 1960 —

(a) a return, in a form provided or approved by the Revenue Commissioners in respect of each contributor, other than a special contributor, who receives payment of earnings or emoluments during the course of that year showing in respect of those earnings or emoluments —

(i) the total contributions payable by the contributor in the contribution year,

(ii) the number of contribution weeks in the contribution year in which the contributor was in insurable employment or insurable self-employment,

(iii) the dates of commencement and cessation of insurable employment or insurable self-employment, as the case may be, occurring within the contribution year,

(iv) the total earnings or emoluments in the contribution year, and

(v) in the case of an employee —

(1) the total contributions which the employer was liable to remit for the contribution year, and

(2) particulars relating to :—

(i) the rate of employment contribution applicable to the employee at the commencement of the contribution year, or at the date of commencement of the employment (if later), and

(ii) where any change in his rate of contribution occurred during the year, the rate of employment contribution applicable to the employee at the end of the contribution year or at the cessation of employment (if earlier), and the number of contribution weeks during the year in which the employee was in insurable employment to which that rate of employment contribution refers,

and

(b) a statement, declaration and certificate, in such form as may be provided or approved by the Revenue Commissioners, showing the total contributions which the employer was liable to remit in respect of every contributor, other than a special contributor, in the contribution year.

14 Return by employer in respect of special contributors to Department at end of contribution year.

14. An employer of a special contributor shall furnish to the Department within twenty-five days from the end of a contribution year or from the day in a contribution year in which he ceases to be an employer for the purpose of these Regulations —

(a) a return, in a form provided or approved by the Minister, in respect of each special contributor who receives payment of earnings during the course of that year showing in respect of those earnings —

(i) the total contributions payable by the contributor in the contribution year,

(ii) the number of contribution weeks in the contribution year in which the contributor was in insurable employment,

(iii) the dates of commencement and cessation of employment occurring within the contribution year,

(iv) the total earnings in the contribution year,

(v) the total contributions which the employer was liable to remit for the contribution year,

(vi) particulars relating to —

(A) the rate of contribution applicable to the contributor at the commencement of the contribution year, or at the date of commencement of the employment (if later), and

(B) where any change in his rate of contribution occurred during the year, the rate of contribution applicable to the contributor at the end of the contribution year or at the cessation of employment (if earlier) and the number of contribution weeks during the year in which the contributor was in insurable employment to which that rate of employment contribution refers, and

(b) a statement, in a form provided or approved by the Minister, showing the total contributions which the employer was liable to remit in respect of every special contributor in the contribution year.

15 Issuing of certificate by employer to contributor at the end of contribution year.

15. (1) Within nine days from the end of a contribution year, an employer shall give to each contributor in his employment on the last day of the contribution year a certificate showing in respect of the employment —

(a) the total contributions deducted from the earnings or emoluments of the contributor during the contribution year,

(b) the number of contribution weeks in the contribution year in which the contributor was in insurable employment or insurable self-employment,

(c) the date of commencement of the insurable employment or insurable self-employment where it occurred during the contribution year,

(d) the total earnings or emoluments in the contribution year,

(e) the total contributions which the employer was liable to remit for the contribution year,

(f) in the case of an employee, particulars relating to -

(i) the rate of contribution applicable to the employee at the commencement of the contribution year or at the date of commencement of the employment (if later), and

(ii) where any change in his rate of contribution occurred during the year, the rate of contribution applicable to the employee at the end of the contribution year and the number of contribution weeks during the year in which the employee was in insurable employment to which that rate of contribution refers.

(2) The certificate specified in sub-article (1) shall be in such form as may be provided or approved by the Revenue Commissioners or, in the case of a special contributor, by the Minister.

16 Issuing of certificate by employer to contributor on cessation of employment.

16. (1) An employer shall give to each contributor on the cessation of insurable employment or insurable self-employment a certificate showing in respect of such employment —

(a) the total contributions which the employer was liable to remit for the contribution year up to and including the date of the cessation of insurable employment or insurable self-employment,

(b) the number of contribution weeks in the contribution year in which the contributor was in insurable employment or insurable self-employment up to and including the date of the cessation of such employment,

(c) the date of commencement of the insurable employment or insurable self-employment, where it occurred during the contribution year,

(d) the total earnings or emoluments in the contribution year up to and including the date of cessation of insurable employment or insurable self-employment,

(e) in the case of an employee, particulars relating to the rate of contribution applicable to the employee at the date of the cessation of employment, and

(f) in the case of a special contributor, the date of cessation of employment.

(2) The certificate specified in sub-article (1) shall be in such form as may be provided or approved by the Revenue Commissioners, or in the case of a special contributor, by the Minister.

17 Maintaining records.

17. (1) Employers shall record the following particulars in respect of each contributor to whom the payment of earnings or emoluments has been made in the contribution year -

(a) the amount of each such payment of earnings or emoluments,

(b) the contribution payable by the contributor in respect of each payment of earnings or emoluments,

(d) the dates of commencement and cessation of insurable employment or insurable self-employment occurring within the contribution year,

(e) each contribution week of insurable employment or insurable self-employment,

(f) in the case of an employee, particulars relating to —

(i) the rate of contribution applicable to the employee at the commencement of the contribution year, or at the date of commencement of the employment (if later), and

(ii) where any change in his rate of contribution occurred during the year, the date on which such change occurred, the rate of contribution applicable to the employee at the end of the contribution year or at the date of cessation of employment (if earlier) and the number of contribution weeks during the year in which the employee was in insurable employment to which that rate of contribution refers.

(2) The records specified in sub-article (1) shall be in a form approved by the Revenue Commissioners in the case of a contributor, other than a special contributor, and by the Minister in the case of a special contributor and shall be retained by employers for a period of six years after the end of the contribution year to which they refer.

18 Inspection of records by contributor.

18. A contributor shall be entitled to inspect the records specified in article 17 in respect of him or to obtain a statement of such records from his employer once in every period of three months.

19 Inspection of employer' s records by an authorised officer.

19. (1) In this article, "authorised officer" means an officer of the Revenue Commissioners authorised by them in writing for the purpose of this article.

(2) An employer or a person employed by the employer at the employer's premises shall, upon request made to him by an authorised officer at the employer's premises, produce to the authorised officer for inspection the records specified in article 17.

(3) Where in pursuance of this article an authorised officer requests production of an employer's records, he shall, on request, show his authorisation for the purposes of this article to the person concerned.

20 Furnishing of information to social welfare inspector.

20. (1) An employer shall, on receipt by him from an inspector of a notice in writing addressed to him at the address at which he resides or carries on business and incorporating or having annexed to it a form of declaration, furnish on the said form of declaration such information as is demanded in the notice in respect of any contributor who is or has been in his employment and shall sign and otherwise complete the declaration and deliver the same by hand or by registered post to the inspector, within the time specified by the inspector, not being less than six days from the date of such notice.

(2) Where a notice under sub-article (1) is sent by post it shall be deemed to have been received by the person to whom it is addressed on the date on which it would be received in the ordinary course of post unless the contrary is proved.

CHAPTER 2 Self-Employed Contributors.

21 Commencement as self-employed contributor.

21. (1) Where a person becomes a self-employed contributor for the first time, or recommences insurable self-employment, in a contribution year, not having previously been an employed contributor, and is a person to whom paragraph (a) or (c) of section 18(1) refers, self-employment contributions shall be payable by him at the percentage amount or the amount specified in the said paragraphs, whichever is the greater.

(2) In the case of a person to whom this article applies, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid shall, provided that the total amount of self-employment contributions payable by virtue of sub-article (1) has been paid, be 52 in any contribution year.

(3) The provisions of this article shall, notwithstanding sub-article (1), also apply in the case of a person who becomes a self-employed contributor for the first time in any contribution year or who recommences insurable self-employment in any contribution year and who was previously, in such contribution year, an employed contributor in respect of whom contributions were payable at a rate specified in article 81 (2) (a), 82 (2) (a) or 83 (2) (a).

22 Cessation as self-employed contributor.

22. (1) Where a self-employed contributor ceases insurable self-employment in a contribution year and does not become an employed contributor in that contribution year and is a person to whom paragraph (a) or (c) of section 18 (1) applies, self-employment contributions shall be payable by him at the percentage amount or the amount specified in the said paragraphs, whichever is the greater.

(2) In the case of a person to whom this article applies, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid shall, provided that the total amount of self-employment contributions payable by virtue of sub-article (1) have been paid, be 52 in any contribution year.

23 Concurrent employment and self-employment.

23. (1) Subject to sub-article (2), where —

(a) a person is concurrently an employed contributor by virtue of section 9(1) and a self-employed contributor in a contribution year, and

(b) the total number of contribution weeks in respect of which self-employment contributions have been paid and the total number of contribution weeks in respect of which employment contributions, (other than an employment contribution paid by virtue section 9 (1) (b)) have been paid, or treated as paid, or would have been payable but for the provisions of section 10 (1) (c) or (e) or have been credited, is less than or in excess of 52, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid shall be determined by deducting the number of contribution weeks in respect of which employment contributions have been paid or credited from 52 and treating the remainder as the number of contribution weeks in respect of which self-employment contributions have been paid.

(2) In the case of a person to whom sub-article (1) applies, a self-employment contribution may be treated as having been paid in respect of any contribution week for which an employment contribution has been credited for the purposes of the contribution conditions for old age (contributory) pension, widow's (contributory) pension, widower's (contributory) pension and orphan's (contributory) allowance, requiring a minimum number of qualifying contributions to have been paid.

(3) Where a person to whom this article applies has paid employment contributions and self-employment contributions for any contribution year and the aggregate of his earnings, emoluments (if any) and reckonable income has exceeded the sum specified in section 18(1)(d) he shall be entitled, subject to article 71, to a refund of the self-employment contributions paid on that portion of his reckonable income or emoluments (or both) which represents the difference between the aggregate of his reckonable income or emoluments (or both) and his earnings and the sum so specified.

24 Self-employed contributor with reckonable income and reckonable emoluments.

24. Where a self-employed contributor has both reckonable income and emoluments in the same contribution year, the aggregate of which exceeds the sum specified in section 18 (1) (d), his liability for self-employment contributions in respect of his reckonable income shall be determined by taking into account the amounts of self-employment contributions paid or payable in respect of his emoluments and he shall be liable to pay the self-employment contributions on that portion of his reckonable income which would bring the aggregate of his emoluments and reckonable income up to the amount for the time being specified in the said section.

25 Change of contributor status (payment of contributions).

25. (1) Where a person -

(a) becomes a self-employed contributor subsequent to being an employed contributor in any contribution year, or

(b) is a self-employed contributor prior to being an employed contributor in any contribution year,

and is a person to whom paragraphs (a) or (c) of section 18 (1) applies, self-employment contributions shall be payable by him at whichever of the following amounts is appropriate -

(i) where the aggregate of his earnings, emoluments and reckonable income exceeds the sum for the time being specified in 18 (1) (d), an amount calculated at the percentage amount specified in paragraphs (a) and (c) of section 18(1) on that portion of his reckonable income or emoluments (or both) which when combined with his earnings would bring the aggregate of his reckonable income, emoluments and earnings up to the sum so specified or the amount specified in the said paragraphs divided by 52 (fractions of a penny being disregarded) for each contribution week of insurable self-employment, whichever is the greater,

(ii) where the aggregate of his reckonable income, emoluments and earnings does not exceed the sum specified in section 18 (1) (d) in the contribution year, an amount calculated at the percentage amount specified in paragraphs (a) or (c) of section 18(1), of his reckonable income or emoluments in that contribution year or the amount specified in the said paragraphs divided by 52 (fractions of a penny being disregarded) for each contribution week of insurable self-employment, whichever is the greater.

(2) In the case of a person to whom this article applies, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid, shall (subject to the appropriate amount of self-employment contributions having been paid and, notwithstanding the provisions of section 18(1) (e)), be determined by deducting the number of contribution weeks in which the person was an employed contributor from 52, and the number so determined shall be regarded as the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid.

26 Assignment of contribution weeks.

26. (1) Where a self-employed contributor receives payments of emoluments only for any contribution year and he has paid self-employment contributions of an amount not less than that which he is liable to pay under section 18(1) (c) he shall be regarded as having paid self-employment contributions for each contribution week in that contribution year.

(2) Where the contributions paid by a self-employed contributor is less than the amount which, under section 18(1) (c) and these Regulations, he is liable to pay in any contribution year, no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week in that contribution year.

27 Excepted emoluments.

27. For the purposes of the definition of "reckonable emoluments" in section 2(1), the following items shall not be reckonable emoluments:—

( a ) any income arising by way of payments under section 44 of the Health Act, 1947 (No. 28 of 1947) or under section 61 of the Health Act, 1970 (No. 1 of 1970) by a Health Board to or in respect of an individual,

( b ) any sums received by way of benefit, assistance, supplement or payment under Parts II, III, IV, V or VA,

( c ) any sums received in respect of attendance at a training course provided or approved by An Foras Áiseanna Saothair,

( d ) any sums received in respect of participation in a scheme administered by An Foras Áiseanna Saothair and known as Community Employment,

( e ) any payments received by way of pension,

( f ) any emoluments, within the meaning of the Act of 1967, received by a person in respect of any of the following offices:

(i) Offices belonging to either House of the Oireachtas;

(ii) Membership of the European Parliament;

(iii) Offices belonging to any court in the State;

(iv) Public Offices under the State,

( g ) any payments received under any scheme, contract, policy or other arrangement approved by the Revenue Commissioners for the purposes of section 8 (1) of the Finance Act, 1979 (No. 11 of 1979), which provides for periodic payments to an individual in the event of loss or diminution of income in consequence of ill-health, and,

( h ) any payment which is made, whether in pursuance of any legal obligation or not, either directly or indirectly in connection with or in consequence of, or otherwise in connection with the termination of the holding of an office or employment.

CHAPTER 3 Voluntary Contributors

28 Application to become voluntary contributor.

28. The application to be made under section 21 to become a voluntary contributor shall be made to the Minister, in writing in the form for the time being approved by him for that purpose, within twelve months after the end of the contribution year in which -

(i) the applicant ceased to be an employed contributor,

(ii) an employment contribution was last credited to the applicant in accordance with the provisions of these Regulations, or

(iii) the applicant ceased to be a self-employed contributor,

or such longer period as the Minister, having regard to the circumstances of the particular case, may allow.

29 Commencement as voluntary contributor.

29. A person who wishes to become a voluntary contributor under section 21 shall elect to become a voluntary contributor -

( a ) from the beginning of the contribution week following that in which he ceased to be an employed contributor, or

( b ) from the beginning of the contribution year following that in which he ceased to be a self-employed contributor.

30 Evidence of reckonable income.

30. A person applying to become a voluntary contributor shall, at the time of making the application, and thereafter within five months from the end of each contribution year subsequent to the contribution year in respect of which the person first pays a voluntary contribution, furnish such evidence of his reckonable income as the Minister may require in order to calculate the amount of the voluntary contribution to be paid by him.

31 Determination of reckonable income for persons becoming or ceasing as voluntary contributors.

31. In determining the voluntary contribution payable by a person in a contribution year in which he becomes a voluntary contributor, or ceases to be such a contributor on becoming an employed contributor or reaching pensionable age, his reckonable income for the preceding contribution year shall be calculated as a share of his reckonable income in that year proportionate to the part of the contribution year in which he becomes or ceases to be a voluntary contributor.

32 Minimum rate of voluntary contribution (former employed contributors).

32. Where in any contribution year, a person who has become a voluntary contributor by virtue of section 21(1) (a) has no reckonable income or where such income does not exceed the sum of £4,750, in determining the amount of a voluntary contribution to be paid by such contributor in any contribution year commencing on or after the 6th day of April, 1989, the amount of his income shall be taken to be £4,750.

33 Manner of payment of voluntary contributions.

33. A person who becomes a voluntary contributor by virtue of section 21(1) may, on receipt of notification of the amount of the voluntary contribution due by him in respect of any contribution year, elect to pay to the Minister, the amount of the voluntary contribution due by him in respect of any contribution year in one payment or in such instalments as may be agreed by him with an officer of the Minister.

34 Time limit for payment of voluntary contributions.

34. Subject to article 35, a voluntary contribution paid in one payment or in instalments shall be paid before the end of the contribution year to which such contribution relates.

35 Voluntary contributions paid after due date.

35. A voluntary contribution paid—

( a ) after the date on which such contribution is due in accordance with article 34 but before the expiration of five months after the end of the contribution year to which it relates, or

( b ) after the date on which it is due in accordance with article 34 but before the expiration of twelve months after the end of the contribution year to which it relates, if the Minister is satisfied that there is good cause for late payment, shall—

(i) for the purposes of old age (contributory) pension, retirement pension, widow's (contributory) pension, widower's (contributory) pension, orphan's (contributory) allowance and deserted wife's benefit, where the contribution paid is reckonable for any of the said pensions or benefit as on and from the Thursday next following the expiration of twenty-eight days after the date on which such contribution has been paid in the case of a voluntary contribution paid in one payment, or twenty-eight days after the date on which the final instalment has been paid in the case of a voluntary contribution paid by instalments, be treated as having been paid on the due date, and

(ii) in determining whether the relevant contribution conditions are satisfied for the purposes of death grant be treated as having been paid on the due date.

36 Refund of voluntary contributions.

36. A voluntary contribution which is not paid within the periods specified in article 35 shall be treated as not having been paid and shall be refunded by the Minister to the said contributor.

37 Saver of rights of previously employed contributor.

37. An employed contributor who becomes a voluntary contributor shall have the same right to disability benefit, unemployment benefit, maternity benefit, invalidity pension, or treatment benefit as he would have had if, following his ceasing to be an employed contributor, he had not become a voluntary contributor.

CHAPTER 4 Special Contributors

38 Concurrent employment by two or more employers.

38. (1) For the purposes of section 10(1) (f) a special contributor shall be regarded as being concurrently employed by two or more employers in the contribution year when—

( a ) at the commencement of such year, while in the employment of an employer, he is also employed by another employer or other employers, or

( b ) in the course of such year, while in the employment of an employer, he commences employment with another employer or with other employers.

(2) In this article "employer" includes a person paying earnings as defined in paragraph (i) in the definition of reckonable earnings in article 3.

39 Intermediate employers.

39. (1) Where a special contributor works under the general control and management of a person who is not his immediate employer, that person (referred to in this article as the principal employer) shall be deemed to be the employer for the purposes of the Principal Act and the immediate employer shall furnish the principal employer with such particulars of the special contributor's earnings as may be necessary to enable the principal employer to comply with the provisions of these Regulations.

(2) Where the special contributor's earnings are actually paid to him by the immediate employer—

( a ) the immediate employer shall be notified by the principal employer of the amount of contributions to be deducted or repaid when the earnings are paid to the contributor and the immediate employer shall deduct or repay the amount so notified to him accordingly, and

( b ) the principal employer shall make a corresponding deduction or addition on making to the immediate employer the payment out of which the said earnings will be paid.

40 Notification of information regarding special contributors.

40. (1) The employer of a special contributor shall send to the Department notification of his name and address and the name and address of the special contributor within 14 days of the commencement of the employment.

(2) Where a change occurs in a name or address which has been notified under this article the employer shall send a notification of the change to the Department within 14 days of the change.

(3) Where an employer ceases to employ a special contributor he shall notify the Department within 14 days of the cessation of employment of the name and address of the contributor, the date on which the employment ceased and the total amount of earnings paid to the contributor for the contribution year up to and including the date of cessation of employment.

41 Treating deductions from earnings as payments to special contributors.

41. The amount of a special contributor's earnings for any contribution year shall be the amount of the remuneration which is paid to or for the benefit of that contributor in that contribution year and for this purpose any sums deducted for any reason from any payment on account of a special contributor's remuneration which is or would, but for such deduction, be made in any contribution year shall be treated as paid to or for the benefit of the contributor in that contribution year.

CHAPTER 5 Optional Contributors

42 Application to become optional contributor.

42. An application by a person engaged in share fishing to become an optional contributor shall be made to the Minister in the form for the time being approved by him for that purpose.

43 Information to be given when applying to become optional contributor.

43. Every person who applies to become an optional contributor shall furnish to an officer of the Minister such certificates, documents, information and evidence as may be required by him for the purpose of deciding the application.

44 Information to be supplied by optional contributor.

44. Every optional contributor shall -

( a ) furnish to an officer of the Minister such certificates, documents, information and evidence as may be required by him for the purpose of determining the rate of optional contribution payable, and

( b ) notify the Minister of any change in circumstances which would cause that person to cease to be an optional contributor.

45 Payment of optional contributions.

45. (1) Subject to sub-article (2), an optional contribution payable in respect of any contribution year (including a contribution payable in instalments under article 46) shall be paid to the Minister before the end of that contribution year.

(2) Where a person who, having become an optional contributor within the three months before the end of a contribution year, pays an optional contribution in respect of that contribution year not later than three months following the last day of the said contribution year, the optional contribution so paid shall be treated as having been paid before the end of the contribution year to which it relates.

(3) An optional contribution which is not paid in accordance with the provisions of this article shall be treated as not having been paid.

46 Manner of payment optional contributions.

46. An optional contributor may, on receipt of notification of the amount of the optional contribution due by him in respect of a contribution year, elect to pay such contribution in one payment or in such instalments as may be agreed by him with an officer of the Minister authorised by the Minister for this purpose.

47 Refund of optional contributions.

47. Where an optional contribution is -

( a ) treated, in accordance with article 45(3), as not having been paid, or

( b ) paid in respect of the contribution year in which the optional contributor reaches pensionable age,

the amount of such contribution shall be refunded to the optional contributor by the Minister.

48 Determination of optional contributions in certain circumstances.

48. Where a person becomes an optional contributor in the contribution year in which he first became insured as a self-employed contributor, the optional contribution payable by him in respect of that contribution year shall be the sum specified in section 18(1) (h).

49 Optional contributor and employed contributor in same contribution year (assignment of contribution weeks).

49. (1) Subject to sub-article (2), where in any contribution year an optional contributor who, having paid an optional contribution in respect of that year, is also an employed contributor by virtue of section 9(1) (a), the number of contribution weeks in respect of which optional contributions shall be regarded as having been paid shall be determined by deducting the number of contribution weeks in respect of which employment contributions have been paid or treated as paid, or would have been payable but for the provisions of section 10 (1) (e) or have been credited, from 52 and treating the remainder as the number of contribution weeks in respect of which optional contributions have been paid.

(2) An optional contribution may be treated as paid in respect of any contribution week for which an employment contribution has been credited for the purposes of the contribution conditions for Disability Benefit, Unemployment Benefit and Treatment Benefit which require a minimum number of qualifying contributions to have been paid.

CHAPTER 6 Miscellaneous Provisions

50 Calculation of contributions.

50. (1) In the calculation of amounts of self-employment contributions or optional contributions—

( a ) where the amount so calculated is a multiple of 5p or 10p that amount shall be payable;

( b ) where the amount so calculated includes an amount which is more that 5p but less than 10p the amount payable shall be rounded up to the nearest 10p; and

( c ) where the amount so calculated includes an amount which is less than 5p the amount payable shall be rounded down to the nearest 10p.

(2) Contributions payable by or in respect of an employed contributor or a voluntary contributor shall be calculated to the nearest £0.01.

51 Concurrent employment (employed contributor).

51. For the purpose of section 10(1)(f), an employed contributor shall in a contribution year be regarded as being concurrently employed by two or more employers when—

( a ) at the commencement of such year, while in the employment of an employer, he is also employed by another employer or other employers, or

( b ) in the course of such year, while in the employment of an employer, he commences employment with another employer or with other employers.

52 Returns to Collector General by employers of casual employees.

52. (1) An employer shall send a return to the Collector-General on every Saturday in a form provided or approved by the Revenue Commissioners, showing in respect of each casual employee to whom he made any such payment of emoluments as is referred to in Regulation 8 (inserted by the (No. 2) Regulations of 1960) of the Regulations of 1960 at any time during the week ended on the previous Wednesday -

( a ) the amount of employment contribution payable by the employee in that week;

( b ) the amount of employment contribution which the employer was liable to remit to the Collector-General;

( c ) the rate of employment contribution applicable to the employee; and

( d ) the day or days of that week on which the employee was employed.

(2) In this article "week" has the meaning assigned to it by Regulation 49 of the Regulations of 1960.

(3) Articles 13, 15, 16 and 17 shall not apply to casual employees.

53 Assignment of prosecution function to Collector General.

53. Notwithstanding section 224(1) a prosecution for an offence under section 214 (1) or under Chapter 1 of Part I of these Regulations, other than insofar as it relates to a special contributor, or under article 52, may be brought at the suit of the Collector-General.

54 Application of Principal Act.

54. Section 29(1) shall apply to self-employed contributors and self-employment contributions and in such application shall be modified as set out in the Table to this article.

TABLE

29.—(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of sums paid in error by way of self-employment contributions and of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 23 by a voluntary contributor, who entered into insurance for the purposes of section 84(1) after he had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of old age (contributory) pension.

55 Breach of regulations

55. A person who contravenes or fails to comply with this Part shall be guilty of an offence and shall be liable at the discretion of the court—

(a) on summary conviction of such offence to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year or to both such fine and such imprisonment, or

(b) on conviction on indictment of such offence to a fine not exceeding £10,000 or to imprisonment for a term not exceeding three years or to both such fine and such imprisonment and, in the case of a continuing offence, to a further fine not exceeding £10,000 in respect of each day on which the offence is continued.

PART III Contributions

CHAPTER 1 Credited Contributions

56 Pre-entry and change of status credits.

56. (1) Subject to sub-article (2), an employment contribution shall be credited to an insured person in respect of each complete contribution week from the beginning of the second-last contribution year preceding that in which his entry into insurance as an employed contributor occurred up to the date of such entry into insurance.

(2) An employment contribution shall not be credited under sub-article (1) to a person who becomes an insured person by virtue of section 9(1) (b), thereby becoming insured only for occupational injuries benefit only, but in any such case where the insured person subsequently becomes an employed contributor by virtue of section 9(1) (a), he shall have a contribution credited to him in respect of each complete contribution week from the beginning of the second-last contribution year preceding that in which he first becomes an employed contributor by virtue of section 9(1) (a) up to the date of his first becoming such an employed contributor.

(3) Subject to sub-article (4), employment contributions reckonable only for retirement pension and old age (contributory) pension purposes shall be credited to an employed contributor who, following a period during which he was employed in an employment in respect of which contributions were payable at any of the rates specified in article 81(2) (a), 82(2) (a) or 83(2) (a) commences employment which is insurable for retirement pension and old age (contributory) pension purposes, for the period between the beginning of the contribution year last preceding that in which he commenced such employment and the date of commencement of such employment and any such contributions credited in respect of a period after the 1st day of October, 1970 shall be reckonable also for death grant purposes.

(4) Contributions shall be credited to an employed contributor under sub-article (3) in respect of not more than one occasion on which he so commences employment which is insurable for retirement pension and old age (contributory) pension purposes.

57 Restrictions on the grant of credits.

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S.I. No. 312/1996 - Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996

PART I Preliminary

PART II CONTRIBUTORS AND COLLECTION OF CONTRIBUTIONS

CHAPTER 1 Payment of Contributions and Related Matters

CHAPTER 2 Self -Employed Contributors

CHAPTER 3 Voluntary Contributors

CHAPTER 4 Special Contributors

CHAPTER 5 Optional Contributors

CHAPTER 6 Miscellaneous Provisions

PART III CONTRIBUTIONS

CHAPTER 1 Credited Contributions

CHAPTER 2 Return of Contributions

PART IV INSURABILITY

CHAPTER I Modifications of Insurance

CHAPTER 2 Subsidiary employments and employment of inconsiderable extent

CHAPTER 3 Miscellaneous

SCHEDULE C Subsidiary Employment

SCHEDULE D Persons treated as employers

SCHEDULE E Revocations