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

57. (1) Where for any 2 complete consecutive contribution years, there are no employment contributions paid or credited in respect of an insured person, then an employment contribution shall not be credited to such person in accordance with article 58, 60, 61, 62 and 64 unless, since the end of the second of the said contribution years, 26 employment contributions have been paid in respect of such person.

• (2) Subject to articles 40 and 49 of the Regulations of 1994, employment contributions paid at the rate specified in article 81(2) (a), 82(2) (a) or 83(2) (a) in respect of an insured person shall not be taken into account for the purposes of this article, except in relation to the crediting of employment contributions reckonable for widow's (contributory) pension, widower's (contributory) pension and deserted wife's benefit.

• (3) Employment contributions paid in respect of an insured person by virtue of article 88 shall not be taken into account for the purposes of this article.

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

58. (1) Subject to these Regulations, an employment contribution shall be credited to an insured person—

• (a) in respect of a day of duly notified incapacity for work or of proven unemployment in any contribution year in accordance with sub-article (2),

• (b) in respect of any contribution week in which an insured person is in receipt of maternity benefit, health and safety benefit, adoptive benefit, invalidity pension and pre-retirement allowance,

• (c) in respect of any contribution week in which an insured person is in receipt of carer's allowance or lone parent's allowance where immediately prior to claiming the said allowance the insured person was entitled to be credited with employment contributions by virtue of paragraph (a) or (b).

• (2) The number of contributions to be credited under sub-article (1) (a) to a person in any contribution year shall be one-sixth of the total number of days of incapacity or of proved unemployment, or of both, as the case may be, in that year.

• (3) In calculating the number of contributions to be credited under sub-article (2), a fraction of a whole number shall be rounded up to the next whole number.

• (4) Subject to articles 40 and 49 of the Regulations of 1994, an employment contribution credited to an insured person in respect of whom the last previous contribution payable was—

• (a) a contribution at the rate specified in articles 81(2) (a), 82(2) (a) or 83(2) (a), or

• (b) a voluntary contribution at the rate specified in section 22(1) (b) (i),

shall be reckoned only for the purposes of widow's (contributory) pension, widower's (contributory) pension and deserted wife's benefit.

• (5) The restriction in sub-article (4) on the reckoning of an employment contribution credited under this article shall not apply to an employment contribution credited to an insured person in respect of any period for which he has rights in relation to unemployment benefit or receives disability benefit or maternity benefit.

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

59. (1) Subject to these Regulations, an employment contribution shall be credited to an insured person for each week in respect of which an allowance under section 167 has been paid in respect of such person.

• (2) Employment contributions shall not be credited under sub-article (1) until the cessation of the said allowance.

• (3) Employment contributions credited under sub-article (1) shall be reckonable for all benefits under the Principal Act.

• (4) An employment contribution shall not be credited under sub-article (1) unless an employment contribution reckonable for benefits including unemployment benefit have been paid or credited in respect of the insured person in either of the two complete contribution years immediately preceding the date from which an allowance under section 167 was payable.

• (5) Subject to sub-article (6), an employment contribution shall be credited to an insured person for each week in respect of which that person is in receipt of retirement pension.

• (6) Where for any 2 complete consecutive contribution years there are no employment contributions paid or credited in respect of an insured person, any employment contributions credited to that person under sub-article (5) shall not be taken into account in relation to disability benefit, health and safety benefit, adoptive benefit, invalidity pension, unemployment benefit, or maternity benefit unless since the end of the second of the said contribution years 26 employment contributions have been paid in respect of such person.

60 Attendance at approved course of training.

60. (1) Subject to these Regulations, an employment contribution shall be credited to an insured person for any week during the whole or part of which he attends a course of training provided or approved of by An Foras Áiseanna Saothair, CERT Limited, Teagasc or Bord Iascaigh Mhara provided that—

• (a) an employment contribution, other than a contribution under article 88, insurable for occupational injuries benefit only, is not payable in respect of him or a contribution in respect of duly notified incapacity for work is not credited to him for that week, and

• (b) evidence to the satisfaction of the Minister is furnished of the person's attendance at such a course of training.

• (2) An employment contribution credited by virtue of this article to a person whose last contribution paid was:

• (a) a voluntary contribution, or,

• (b) an employment contribution at any of the rates specified in article 81(2) (a), 82(2) (a) or 83(2) (a),

shall only be taken into account for benefits in respect of which these contributions are reckonable and any such credited contributions which are reckonable for retirement pension, old age (contributory) pension, widow's (contributory) pension and widower's (contributory) pension shall only be taken into account for death grant where such contributions are credited after 1st day of October 1970.

61 Community employment.

61. (1) Subject to these Regulations, an employment contribution shall be credited to an insured person for any contribution week during the whole or part of which he is employed under a scheme administered by An Foras Áiseanna Saothair and known as Community Employment.

• (2) A contribution shall only be credited to an insured person in accordance with sub-article (1) provided that an employment contribution, other than a contribution under article 88, reckonable for occupational injuries benefits only, is not payable in respect of him or an employment contribution in respect of duly notified incapacity for work is not credited to him for that week.

• (3) An employment contribution credited by virtue of this article to a person whose last contribution paid was—

• (a) a voluntary contribution, or

• (b) an employment contribution at any of the rates specified in article 81(2) (a), 82(2) (a) or 83(2) (a),

shall be taken into account only in relation to the benefits in respect of which any of the said paid contributions are reckonable.

62 Participation in approved course of education etc.

62. (1) Subject to these Regulations, an employment contribution shall be credited to an insured person in respect of any contribution week during the whole or part of which he is participating in—

• (a) a scheme administered by the Minister and known as—

• (i) the Third Level Allowance Scheme, or

• (ii) the Part-Time Job Incentive Scheme,

• (b) a scheme administered by the Minister for Education and known as the Vocational Training Opportunities Scheme,

• (c) any other course of education or training approved of by the Minister.

• (2) A contribution shall only be credited to an insured person under sub-article (1) provided that an employment contribution, other than a contribution under article 88, is not payable in respect of him or a contribution in respect of duly notified incapacity for work is not credited to him for that week.

• (3) A contribution credited by virtue of this article to a person whose last contribution paid was—

• (a) a voluntary contribution, or

• (b) an employment contribution at any of the rates specified in article 81(2) (a), 82(2) (a) or 83(2) (a),

shall be taken into account only in relation to the benefits in respect of which any of the said paid contributions are reckonable.

63 Credits on ceasing attendance at course of study.

63. (1) In this article—

"course of full-time education" means a course of fulltime instruction by day at any university, college, school or other educational establishment;

"the relevant contribution year" means the second last contribution year preceding that in which the insured person re-enters insurable employment after his having ceased to attend a course of full-time education.

• (2) This article shall apply to an insured person who, during a course of full-time education or an interval between two such courses, was engaged in insurable employment and who, when he ceases to attend such a course, re-enters insurable employment as an employed contributor in respect of which employment contributions reckonable for old age (contributory) pension are payable.

• (3) Subject to sub-article (4), employment contributions, which shall be reckonable only for the purposes of satisfying the contribution conditions for disability benefit, health and safety benefit, unemployment benefit, maternity benefit, adoptive benefit, treatment benefit and death grant, shall be credited to an insured person to whom this article applies in respect of each contribution week from the beginning of the relevant contribution year up to the date on which the insured person re-enters insurable employment after his having ceased to attend a course of full-time education.

• (4) Contributions shall not be credited under this article to an insured person—

• (a) in respect of a re-entry to insurable employment following a course of full-time education which commenced after he attained the age of 23 years,

• (b) where such contributions have previously been credited under this article and the insured person subsequently attends a course of full-time education, or

• (c) in respect of any contribution week for which an employment contribution, other than a contribution under article 88, is payable in respect of him or an employment contribution is already credited to him.

64 Volunteer development workers.

64. (1) Subject to these Regulations, an employment contribution shall be credited to an insured person who is a volunteer development worker, for any contribution week during the whole or part of which he is—

• (a) employed as such in a developing country, or

• (b) engaged in preparatory training in the State prior to taking up employment in a developing country.

• (2) Contributions credited under this article to a volunteer development worker who immediately prior to taking up employment in a developing country was a person in respect of whom employment contributions at any of the rates specified in article 81(2) (a), 82(2) (a) or 83(2) (a) were payable shall not be taken into account in relation to disability benefit, adoptive benefit, treatment benefit, maternity benefit or invalidity pension in respect of any period during which a person having ceased as a volunteer development worker, is in an employment in respect of which contributions at a rate specified in the said articles applies.

• (3) An employment contribution shall only be credited to an insured person in accordance with the provisions of this article where an employment contribution, other than a contribution under article 88, is not payable in respect of him or a contribution in respect of duly notified incapacity for work is not credited to him for that week.

• (4) Employment contributions shall only be credited to an insured person under this article for such period or aggregate of periods as does not exceed 5 years.

65 Employment as officer or member of Reserve Defence Forces.

65. (1) In this article "reservist" means an officer or a member of the Reserve Defence Force called out in aid of the civil power.

• (2) The Minister for Defence shall not be liable to pay an employment contribution in respect of a reservist while the said reservist is in employment as a member of the Defence Forces except in the case of an employment contribution which would, but for this article, be payable and which is necessary to establish an entitlement under the Principal Act, in which case the contribution shall be treated as paid on the due date, notwithstanding any other provisions of these Regulations.

• (3) An employment contribution shall be credited to a reservist for any contribution week during the whole or any part of which he is in employment as a member of the Defence Forces where an employment contribution is not payable in respect of him for that week.

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

66. For the purposes of article 58, a day in any contribution year shall not—

• (a) be a day of incapacity for work unless on that day the person is incapable of work, and

• (b) be a day of proven unemployment unless that day is a day of unemployment within the meaning of section 42(4) (a) (i) and (ii).

67 Notice and evidence for the purposes of credits.

67. For the purposes of crediting contributions under article 58 in respect of days of duly notified incapacity for work and of proven unemployment, a person shall—

• (a) in respect of periods of incapacity for work, furnish to the Minister notice of such incapacity and any evidence required in relation thereto before the beginning of the benefit year immediately following the contribution year in which the week in question falls or before such later date as the Minister may in any particular case determine, and

• (b) in respect of periods of unemployment, furnish to the Minister such evidence as he may require.

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

68. (1) Every reference in article 57(1), 59(4) and 59(6) to a number of contributions paid or credited shall be construed as a reference to that number of contribution weeks for which the appropriate employment contributions were paid or credited or would have been paid but for section 10(1) (e) or for which appropriate voluntary contributions were paid.

• (2) Every reference in article 57(1) and 59(6) to a number of employment contributions paid shall be construed as a reference to that number of contribution weeks for which the appropriate employment contribution was paid or would have been paid but for section 10(1) (e).

69 Decision that insured person is not incapable of work.

69. (1) Where in respect of a day immediately subsequent to a period of incapacity for work it is decided by a deciding officer that an insured person is not incapable of work, an employment contribution may, at the discretion of the Minister, be credited to such insured person in respect of any contribution week between the beginning of the contribution week in which the said day occurs and the end of the contribution week in which the decision of the deciding officer is issued to him or where the decision has been appealed, the end of the contribution week next following that in which the decision of an appeals officer is issued to him or the end of such earlier week as the Minister may determine.

• (2) An employment contribution shall not be credited under this article for any contribution week prior to the contribution week in which notice of incapacity is given to the Minister or, in the case of a person who has given notice of incapacity and has failed or neglected for a period exceeding 6 months to submit medical or other satisfactory evidence of incapacity or of a person who has given notice of incapacity and has submitted medical or other satisfactory evidence of incapacity and has failed or neglected for a period exceeding 6 months to continue to submit such evidence, for any contribution week prior to the contribution week in which such evidence is submitted after such failure or neglect.

70 Contributions paid after due date.

70. (1) For the purpose of any right to benefit an employment contribution shall not, subject to this article, be treated as paid on any date earlier than that on which it is paid, or would have been paid but for section 10(1)(e).

• (2) Where an employment contribution was not paid, or was paid at an incorrect rate, owing to information given, whether before or after the due date to an employer by an officer of the Minister or by the Collector-General and it is subsequently decided that an employment contribution was payable, or was payable at a different rate, the Minister may at his discretion treat such contribution when paid or paid at the correct rate as paid on the due date notwithstanding any other provisions of these Regulations.

• (3)
• (a) Where an employment contribution which is payable is not paid or is paid after the due date and the failure to make or the delay in making payment thereof is shown to the satisfaction of the Minister not to have been with the consent or connivance of, or attributable to any negligence on the part of the insured person in respect of whom the contribution is payable or is paid, such contribution may, for the purpose of any right to benefit, be treated as having been paid on the due date.

• (b) An employment contribution treated as paid on the due date under the provisions of this article shall not be reckonable for the purpose of payment of any benefit in respect of any period in respect of any event occurring, prior to the 27th day of October, 1971.

CHAPTER 2 *Return of Contributions*

71 Disposal of contributions improperly paid.

71. (1) Where contributions are paid at the wrong rate or amount in respect of an insured person, the Minister may treat them as paid on account of contributions properly payable in respect of such person.

• (2) Where employer's contributions are paid at the wrong rate by an employer, the Minister may treat them as paid on account of employer's contributions properly payable by such employer.

72 Refund of contributions paid in error.

72. (1) Subject to article 71 and this article, any contributions paid in error by a person or their employer in respect or on behalf of that person shall be returned by the Minister or the Collector-General, as appropriate, to that person or to their employer, as the case may require, if application to that effect is made in writing to the Minister or the Collector General, as appropriate, in accordance with sub-article (4).

• (2) In calculating the amount of any repayment to be made under this article to an insured person or an employer, the following amounts shall be deducted—

• (a) the amount of any contributions paid in error which have under the provisions of article 71 (1) been treated as paid on account of contributions properly payable;

• (b) an amount equivalent to the amount of any benefit paid to such person (or to any other person) by reason of such contributions having been paid in error as aforesaid but any amount so deducted shall be deducted only from contributions comprising of employed contributor's contributions; and

• (c) an amount equivalent to the amount of any employment contributions which has under the provisions of article 71(2) been treated as paid on account of employer's contributions properly payable but any amount so deducted shall be deducted only from contributions comprising employer's contributions.

• (3) Contributions paid in error by an employer on behalf of any person may be repaid to the employer on the receipt of an undertaking from such employer to pay to that person the amount due, if any, out of such repayment.

• (4) Application for the return of contributions paid in error shall be made not earlier than the last day of the contribution year in respect of which such contributions were paid, in such form and in such manner as the Minister or the Collector General, as appropriate, may from time to time determine.

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

73. (1) Subject to these Regulations, where an employment contribution is paid by an insured person who is an employed contributor or a voluntary contributor by virtue of section 21(1) (a) and whose entry into insurance occurred after he had attained the age of fifty-five years, the amount of such contribution, calculated in accordance with article 74 to have been paid in respect of retirement pension, shall be returned to the insured person, if application to that effect is made in writing to the Minister within such time as he may determine.

• (2) This article shall not apply to contributions paid by an employed contributor or a voluntary contributor who was insured at any time before he attained the age of 55 as an employed contributor under the National Health Insurance Acts, 1911 to 1952.

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

74. The amount of a contribution in respect of retirement pension to be returned to an insured person under article 73 shall be-—

• (a) where the contribution was due on or after the 6th day of April, 1982 —

• (i) in the case of an employment contribution paid at the appropriate rate specified in section 10(1) (b), 0.48%, or

• (ii) in the case of a voluntary contribution paid at the appropriate rate specified in section 22 (1) (b) (ii) or (iii), 1.25%,

of the amount of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined, and

• (b) where the contribution was due before the 6th day of April, 1982 at the appropriate rate specified in Schedule A.

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

75. (1) Subject to these Regulations, where a contribution is paid in respect of a contribution week commencing on or from the 1st day of October, 1977 by an insured person who is an employed contributor or a voluntary contributor by virtue of section 21(1) (a) and whose entry into insurance occurred after he had attained the age of 56, the amount of such contribution calculated in accordance with sub-article (2) to have been paid in respect of old age (contributory) pension shall be returned to the insured person if application to that effect is made in writing to the Minister within such time as he may determine.

• (2) This article shall not apply to contributions paid by an employed contributor or a voluntary contributor who was insured at any time before he attained the age of 56 as an employed contributor under the National Health Insurance Acts, 1911 to 1952.

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

76. The amount of a contribution in respect of old age (contributory) pension to be returned to an insured person under article 75 shall be—

• (a) where the contribution was due on or after the 6th day of April, 1982 —

• (i) in the case of an employment contribution paid at the rate specified in 10 (1) (b), 1.06%, or

• (ii) in the case of a voluntary contribution paid at the rate specified in section 22(1) (b) (ii) or (iii), 2.74%,

of the amount of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined, and

• (b) where the contribution was due before the 6th day of April, 1982, at the appropriate rate specified in Schedule B.

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

77. (1) Subject to these Regulations, where a contribution is paid by an insured person who is or was a self-employed contributor or who is or was a voluntary contributor by virtue of section 21(1) (b) and whose entry into insurance occurred after he had attained the age of 56 years, the amount of such contribution calculated in accordance with sub-article (2) to have been paid in respect of old age (contributory) pension shall be returned to the insured person if application to that effect is made in writing to the Minister within such time as he may determine.

(2). The amount of a contribution to be returned to an insured person under sub-article (1) shall be 53 per cent. of

• (a) the amount of the self-employment contribution paid in accordance with section 18 (1) (a), 18(1) (b) or 18(1) (c), or

• (b) the amount of the voluntary contribution paid in accordance with section 23(1).

78 Restriction on refund of contributions.

78. (1) No contributions shall be returned under articles 73, 75 or 77 in respect of an insured person who is entitled to or in receipt of a retirement pension, an old age (contributory) pension or an old age (non-contributory) pension.

• (2) Where —

• (a) contributions have been returned on or after the 1st day of November, 1990 under articles 73, 75 or 77 in respect of an insured person who subsequently becomes entitled to an old age (non-contributory) pension, the amount so returned, together with any interest paid under article 80, shall be repayable by such person to the Social Insurance Fund or may be treated as a payment to him on account of that pension,

• (b) contributions have been returned under articles 73, 75 or 77 in respect of an insured person who subsequently becomes entitled to a retirement pension or an old age (contributory) pension, the amount so returned, together with any interest paid under article 80, shall be repayable by such person to the Social Insurance Fund or may be treated as a payment to him on account of that pension.

79 Distribution of refunds of contributions on death.

79. (1) On the death of an insured person, the Minister may allow such person as he may think fit to proceed with or to make a claim for a refund of contributions under article 73, 75 or 77 in the name of such insured person.

• (2) On the death of an insured person any amount due to be refunded under articles 73, 75 or 77 may be paid or distributed by the Minister without probate or other proof of title of the personal representative of the deceased as follows —

• (a) where the insured person died leaving a will or other testamentary writing, the said sum may be paid or distributed to or among such of the persons appearing to be beneficially entitled thereto under the said will or testamentary writing as the Minister thinks proper and that to the exclusion of all others, without prejudice to any remedy which such others may have for recovery of the amount so paid or distributed as aforesaid against the person or persons receiving that amount,

• (b) where the insured person died intestate, the said amount may be paid or distributed to or among such persons as appear to the Minister to be beneficially entitled thereto, whether as next-of-kin or otherwise according to law or as creditors (including any person entitled to be paid or repaid the funeral expenses of the insured person) or to or among such of the said persons as the Minister thinks fit and that to the exclusion of all others.

• (3) Where the Minister is satisfied that any amount or part thereof payable under sub-articles (1) and (2) is needed for the benefit of any person under the age of 16 years, he may pay therefor by paying the amount or part thereof to a person over that age who satisfies the Minister that he will apply the amount so paid for the benefit of the person under the age of 16 years.

• (4) Any amount paid in accordance with this article to any person of the age of 16 years or upwards shall be a good discharge to the Minister and the Social Insurance Fund for the amount so paid.

80 Interest on refunds.

80. (1) Where contributions are returned by, virtue of article 73, 75 or 77, the Minister may pay interest on amounts so returned, calculated in such manner as he may determine by reference to changes in the Consumer Prices Index as recorded by the Central Statistics Office.

• (2) The provisions of this article shall apply only to amounts returned by virtue of articles 73, 75 or 77 on or after the 1st day of November, 1990.

PART IV Insurability

CHAPTER 1 *Modifications of Insurance*

81 Civil servants and members of Garda Síochána.

81. (1) This article applies to persons who—

• (a) on the 5th day of April, 1995 were employed

• (i) 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, or

• (ii) as a member of the Garda Síochána,

and continue to be so employed,

• (b) having been employed, on the 5th day of April, 1995, in the civil service of the Government or the civil service of the State in a capacity in respect of which a superannuating allowance may not be granted, subsequently cease to be employed in such a capacity but immediately upon such cessation become employed in a capacity in respect of which a superannuating allowance may be granted, or

• (c) having been a Garda trainee on the 5th day of April, 1995, subsequently ceases to be a Garda trainee but immediately on such cessation becomes a member of the Garda Síochána.

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

• (a) the employment contribution payable under section 10 (1) shall comprise contributions at the following rates -

• (i) a contribution by the employed contributor at the rate of 0.9 per cent. of the amount of reckonable earnings in excess of £20 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

• (ii) a contribution by his employer at the rate of 2.01 per cent.,

• (b) subject to articles 40 and 49 of the Regulations of 1994, employment contributions paid under paragraph (a) in respect of a person shall be reckoned only in relation to the grant of widow's (contributory) pension, widower'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 section 55, 56 or 57, 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 of 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.

82 Commissioned army officers and members of army nursing service.

82. (1) This article applies to persons who —

• (a) on the 5th day of April, 1995 were employed —

• (i) as members of the Permanent Defence Force where such persons were officers holding a commissioned rank in the Permanent Defence Force, or

• (ii) as members of the Army Nursing Service,

and continue to be so employed, or

• (b) having been employed, on the 5th day of April, 1995, as members of the Permanent Defence Force, otherwise than as a member specified in paragraph (a) (i), subsequently cease to be so employed but immediately upon such cessation become employed as officers holding a commissioned rank in the Permanent Defence Force.

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

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

• (i) a contribution by an employed contributor at the rate of 0.9 per cent. of the amount of reckonable earnings in excess of £20 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

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

( b ) subject to articles 40 and 49 of the Regulations of 1994, employment contributions paid under paragraph (a) of in respect of a person shall be reckoned only in relation to the grant of widow's (contributory) pension, widower'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.

83 Certain public service employees.

83. (1) This article applies to persons who-

( a ) on the 5th day of April, 1995 were employed -

• (i) under any local or other public authority in a permanent and pensionable capacity and the terms and conditions of their employment provided for payments during illness on a basis which was considered adequate by the Minister,

• (ii) in a statutory transport undertaking in a permanent and pensionable capacity and the terms and conditions of their employment provided for payments during illness on a basis which was considered adequate by the Minister,

• (iii) in a pensionable capacity as a teacher in -

• (I) a national school;

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

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

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

• (iv) in a pensionable capacity as a teacher in a training college recognised by the Minister for Education for teachers in national schools,

• (v) 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,

and continue to be so employed,

( b ) having been employed, on the 5th day of April, 1995, under a local or other public authority to which the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ) applies or in a voluntary hospital to which the Voluntary Hospitals' Superannuation Scheme, 1969 applies, in a capacity which was not permanent and pensionable, subsequently cease to be so employed but immediately upon such cessation become employed under any such local or other public authority or any such voluntary hospital, as the case may be, in a permanent and pensionable capacity and the terms and conditions of the employment provide for payments during illness on a basis which is considered adequate by the Minister ;

( c ) having been employed, on the 5th day of April, 1995, under a public authority to which the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ) does not apply, in a capacity which was not permanent and pensionable, subsequently cease to be so employed but immediately upon such cessation become employed under that public authority in a permanent and pensionable capacity and the terms and conditions of the employment provide for payments during illness on a basis which is considered adequate by the Minister;

( d ) having been employed, on the 5th day of April, 1995, in a statutory transport undertaking in a capacity which was not permanent and pensionable, subsequently cease to be so employed but immediately upon such cessation become employed in a statutory transport undertaking in a permanent and pensionable capacity and the terms and conditions of his employment provide for payments during illness on a basis which is considered adequate by the Minister;

( e ) having been, on the 5th day of April, 1995, in non-pensionable employment as a teacher in -

• (i) a national school;

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

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

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

subsequently cease to be so employed but immediately upon such cessation become employed in a pensionable capacity as a teacher in any of the said schools or training college, as the case may be;

( f ) having been, on the 5th day of April, 1995, in non-pensionable employment as a teacher in a training college recognised by the Minister for Education for teachers in national schools, subsequently cease to be so employed but immediately upon such cessation become employed in a pensionable capacity as a teacher in such a training college; and

( g ) having been employed, on the 5th day of April, 1995, as a registered medical practitioner within the meaning of the Medical Practitioners Act, 1978 , in a capacity which was not 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 ), subsequently cease to be so employed but immediately upon such cessation become employed as a medical practitioner within the meaning of the Medical Practitioners Act, 1978 in a pensionable capacity under the said schemes.

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

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

• (i) a contribution by the employed contributor at the rate of 0.9 per cent of the amount of reckonable earnings in excess of £20 in that week in respect of each employment (or the equivalent thereof in the case of. an employed contributor remunerated otherwise than on a weekly basis), 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, widower'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.

84 Continuation of modified rate on changing employment

84. In the case of a person to whom article 81 (1) (a), 82 (1) (a) or 83 (1) (a) apply who ceases to be so employed but immediately upon such cessation,

( a ) becomes employed in any other of the employment mentioned in any of the said articles, the provisions of Part II shall, in relation to that person, be modified in accordance with article 81(2), 82(2) or 83(2), as the case may be, for the duration of such employment, or

( b ) becomes employed as a Garda trainee or a cadet in the Permanent Defence Force and immediately after the cessation of that employment becomes employed as a member of the Garda Síochána or as an officer holding a commissioned rank in the Permanent Defence Force, as the case may be (hereafter called 'the second mentioned employment'), the provisions of Part II shall, in relation to that person, be modified in accordance with article 81(2) or 82(2), as the case may be, for the duration of that second mentioned employment.

85 Entitlement to death grant.

85. In the determination of a person's entry into insurance for the purposes of the contribution conditions for death grant under section 115, entry into insurance and any period of insurance as a person to whom articles 81, 82 or 83 apply shall be disregarded.

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

86. (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 shall, in relation to persons to whom sub-article (1) applies, be modified in the following manner

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

• (i) a contribution by the employed contributor at the rate of 3.83 per cent of reckonable earnings in excess of £80 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

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

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

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

87. (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 82 (1) (a) .

• (2) The provisions of article 82 shall, in relation to persons to whom sub-article (1) applies, be modified in the following manner—

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

• (i) a contribution by the employed contributor at the rate of 5.4 per cent. of the amount of earnings in excess of £80 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis) , and

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

( b ) (i) where employment contributions have been paid in an income tax year in respect of the earnings of a person to whom this article applies and he continues to be a person to whom this article applies until the end of the period during which that year could, but for section 21 of the Social Welfare Act of 1994 (No. 4 of 1994), 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 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 117, and widow's (contributory) pension, widower'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) Every question or dispute as to whether a person is or is not a person specified in sub-article (1) shall be referred for decision to the Minister for Defence and the decision of that Minister shall be final.

88 Persons in insurable (occupational injuries) employment.

88. (1) This article applies to persons who are-

( a ) employed in any of the following employment-

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

• (ii) an employment referred to in article 89 and Schedule C 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 article 90 as being of inconsiderable extent,

• (iv) employment, which commences before the 6th day of April, 1996, under a scheme administered by An Foras Áiseanna Saothair and known as Community Employment, where the person employed therein does not elect, under paragraph 12(b) (inserted by section 12 of the Social Welfare Act, 1996 ) of the First Schedule to the Principal Act to be an employed contributor within the meaning of section 9(1) (a), or

( b ) in attendance at a course which is prescribed for the purposes of section 50(10).

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

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

• (ii) the employment contribution payable by his employer under section 10(1) (d) 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) shall not be reckoned for the purposes of qualifying or re-qualifying any person for any of the benefits described in section 30.

CHAPTER 2 *Subsidiary Employments and Employment of Inconsiderable Extent*

89 Subsidiary Employment.

89. Each of the employments specified in Schedule C is hereby specified as being of such a nature that it is ordinarily adopted as subsidiary employment only and not as the principal means of livelihood.

90 Determination of employment of inconsiderable extent.

90. (1) Subject to article 91 and article 95, employment in any contribution week (which apart from these Regulations would be insurable employment) in one or more employments (other than systematic short-time employment) where the total amount of reckonable earnings payable to or in respect of an employee from such employment or employments is less than £30 in or in respect of that contribution week is hereby specified as being employment of inconsiderable extent.

• (2) For the purposes of sub-article (1), systematic short- time employment shall be deemed to occur in a firm or undertaking where the employees of such firm or undertaking had, prior to its introduction, been engaged in full-time remunerative employment and where, subsequent to the introduction of systematic short-time employment, the employees are working a lesser number of hours in the working week than was normal to that firm or undertaking and where there is an expectation that the firm or undertaking will resume normal full-time working within a reasonable period.

91 Application Chapter 2.

91. This Chapter shall apply only to an employment which, but for the provisions of these Regulations, would be an employment in respect of which the rate of employment contribution is that payable by virtue of section 10(1) (b).

CHAPTER 3 *Miscellaneous*

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

92. The prescribed amount for the purposes of paragraph 3 of Part III of the First Schedule to the Principal Act shall be £2,500 in a contribution year.

93 Employment by prescribed relative.

93. Employment, other than employment under a written contract of service or apprenticeship, by the father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother or half-sister of the employed person (other than in a case where any such relative is a ward of court within the meaning of Order 67 of the Rules of the Superior Courts ( S.I. No. 15 of 1986 )), where the employed person is a member of the employer's household and the employment is related to a private dwelling house or a farm in or on which both the employer and the employed person reside, is hereby specified as employment for the purposes of paragraph 3 of Part II of the First Schedule to the Principal Act.

94 Excepted self-employed contributors (prescribed relatives).

94. The following shall be prescribed relatives of self-employed contributors for the purposes of paragraph I of Part III of the First Schedule to the Principal Act-

father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother, half-sister, husband or wife of the self-employed contributor.

95 Notification to employer by person in concurrent employment.

95. Where an employee is employed by more than one employer in any contribution week and where his reckonable earnings, derived from any one of such employment, is less than £30, such employee shall inform each such employer of the amount of his reckonable earnings in respect of his other employment or employments, for the purposes of determining whether the provisions of article 90 apply in his case.

96 Persons treated as employers.

96. In relation to any employment specified in the first column of Schedule D the person specified opposite thereto in the second column shall for the purposes of the Principal Act be treated as the employer of the employed contributor employed in that employment.

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

97. The Minister may, if he thinks fit, make exception from liability to pay employment contributions which would otherwise be payable, for a period not exceeding fifty-two contribution weeks, in respect of the temporary employment of a person who is not ordinarily resident in the State, and whose employer is not ordinarily resident in the State or has not his principal place of business in the State, or in Northern Ireland, or in Great Britain or in the Isle of Man.

98 Payment of contributions while employed outside of the State.

98. (1) Where an insured person who is ordinarily resident in the State is temporarily employed outside the State in the service of an employer who is resident or has a place of business in the State in an employment which, but for the words "in the State" in paragraph 1 of Part 1 of the First Schedule to the Principal Act would be employment within the meaning of that paragraph, the said paragraph shall be construed as if the words "in the State" were deleted therefrom and the provisions of the Principal Act which govern the payment of employment contributions shall apply in respect of that person.

• (2) For the purposes of applying the provisions of sub-article (1), a person shall cease, unless the Minister otherwise decides in any particular case, to be treated as temporarily employed outside the State where the period of absence exceeds fifty-two contribution weeks.

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

99. (1) Notwithstanding the provisions of article 98, the Minister may make exception from liability to pay employment contributions which would otherwise be payable by virtue of that article in respect of the employment of volunteer development workers who have secured their employment by or through the organisation known as the Agency for Personal Services Overseas or by or through a non-governmental agency in the State.

• (2) In relation to employment being insurable employment as a Volunteer Development Worker to whom paragraph (a) in the definition of a Volunteer Development Worker in section 2 (1) refers, the Agency for Personal Services Overseas shall, for the purposes of the Principal Act, be treated as the employer of the employed contributor employed in that employment.

100 Election to become an employed contributor.

100. (1) A person who commences employment before the 6th day of April, 1996, under a scheme administered by An Foras Aiseanna Saothair and known as Community Employment or under a programme known as the Part Time Job Opportunities Programme administered by or on behalf of the Conference of Religious of Ireland may elect, with effect from the 6th day of April, 1996, to become an employed contributor within the meaning of section 9(1) (a) provided:

that the employer is so notified, by the employee concerned, not later than the 30th day of April, 1996.

• (2) A person who elects under sub-article (1) to become an employed contributor within the meaning of section 9(1) (a) shall continue to be an employed contributor under the said section for the continuous duration of his employment under a scheme administered by An Foras Aiseanna Saothair and known as Community Employment or under a programme known as the Part Time Job Opportunities Programme administered by or on behalf of the Conference of Religious of Ireland.

101 Treating certain employments at sea as insurable employment.

101. (1) In this article the expression "designated area" has the meaning assigned to it in section 1 of the Continental Shelf Act, 1968 .

• (2) Employment in a designated area on or about any drillship, rig, platform, or similar installation in the exploration of the seabed or subsoil or in the exploitation of their natural resources or the operation of a pipe line or cable for the transport of transmission of energy or energy products (whether derived from resources aforesaid or not) being a pipeline or cable situate in a designated area which would, if such employment were in the State, be insurable employment or insurable (occupational injuries) employment for the purposes of the Principal Act shall, notwithstanding that such employment is not in the State, be treated as insurable employment or insurable (occupational injuries) employment, as the case may be, for those purposes.

• (3) Section 52(3) shall not apply as respects an employment to which sub-article 2 applies.

SCHEDULE A

Article 74

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

( a ) in the case of an employment contribution paid at the appropriate rate specified in section 10(1) (b) in respect of the contribution year -

• (i) the 6th day of April, 1979 to the 5th day of April, 1980, 0.31%,

• (ii) the 6th day of April, 1980 to the 5th day of April, 1981, 0.35%,

• (iii) the 6th day of April, 1981 to the 5th day of April, 1982, 0.35%, and

( b ) in the case of a voluntary contribution paid at the appropriate rate specified in section 22(1) (b) (ii) in respect of the contribution year -

• (i) the 6th day of April, 1979 to the 5th day of April, 1980, 0.89%,

• (ii) the 6th day of April, 1980 to the 5th day of April, 1981, 0.96%,

• (iii) the 6th day of April, 1981 to the 5th day of April, 1982, 1.04%,

of the amount of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined.

SCHEDULE B

Article 76

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

The amount of a contribution in respect of old age (contributory) pension to be refunded to an insured person under article 75 shall be -

( a ) in the case of an employment contribution paid at the appropriate rate specified in section 10(1) (b) in respect of the contribution year

• (i) the 6th day of April, 1979 to the 5th day of April, 1980, 0.63%

• (ii) the 6th day of April, 1980 to the 5th day of April, 1981, 0.67%

• (iii) the 6th day of April, 1981 to the 5th day of April, 1982, 0.72%, and

( b ) in the case of a voluntary contribution paid at the rate specified in section 22(1) (b) (ii) or (iii) in respect of the contribution year -

• (i) the 6th day of April, 1979 to the 5th day of April, 1980, 1.80%,

• (ii) the 6th day of April, 1980 to the 5th day of April, 1981, 1.93%

• (iii) the 6th day of April, 1981 to the 5th day of April, 1982, 2.15%,

of the amount of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined.

SCHEDULE C

Article 89

Subsidiary Employment.

( a ) an excepted employment by virtue of paragraph 1 or paragraph 3 of Part II of the First Schedule to the Principal Act, or

( b ) an employment mentioned in article 81(1), 82(1), 83(1) or 87(1) where the person is liable to pay employment contributions at the rate specified in article 81(2), 82(2), 83(2) or 87(2), as the case may be.

SCHEDULE D

Article 96

EMPLOYMENT IN RESPECT OF WHICH PERSONS ARE TREATED AS EMPLOYERS.

Employments (1)	Persons to be Treated as Employers(2)
1. Employment as a teacher in a national school where the salary of such teacher is paid by the Minister for Education.	The Minister for Education.
2. Employment, being insurable employment by virtue of the provisions of paragraph 10 of Part I of the First Schedule to the Principal Act as minister of religion of the Church of Ireland.	The Representative Church Body.
3. Employment in the State in plying for hire with vehicle, vessel, aircraft, machine or animal, the use of which is obtained under any contract of bailment (other than a hire purchase agreement) in consideration of the payment of a fixed sum or share in earnings or otherwise.	The person from whom the use of the vehicle, vessel, any aircraft, machine or animal is so obtained.
4. Employment as a teacher in a comprehensive school established by the Minister for Education.	The Minister for Education.

SCHEDULE E

Article 5