Legalize / Ireland / Act

Social Welfare Consolidation Act 2005

Type Act

Publication 2005-11-27

Last updated 2026-01-21

State In force

Source Irish Statute Book

articles 542

Reform history JSON API

PART 1 Preliminary

1. Short title.

1.—This Act may be cited as the Social Welfare Consolidation Act 2005.

2. Interpretation. [1993 s2(1); 2005 (SW&P) s23 & Sch 1]

2.—(1) In this Act, save where the context otherwise requires—

“Act of 1997” means the Taxes Consolidation Act 1997;

F2[‘Act of 2020’means the Emergency Measures in the Public Interest (Covid-19) Act 2020;]

F3[‘Act of 2022’ means the Sick Leave Act 2022;]

F4[‘age referenced rate of State pension (contributory)’ has the meaning given to it bysection 108;]

“appeals officer” means a person holding office as an appeals officer under section 304;

F5[‘approved course of training’means a course of training provided by or on behalf of—

(a) an education and training board specified in Schedule 2 to theEducation and Training Boards Act 2013, or

(b) a body established by or under an enactment that provides for the dissolution of An ForasÁiseanna Saothair and confers on that body functions that are similar to the functions that, immediately before the day on which the body stands established, were vested in An ForasÁiseanna Saothair;]

“assistance” means assistance under Part 3;

“beneficiary” means a person entitled to any benefit, assistance, F6[child benefit, family income supplement or back to work family dividend,] as the case may be;

“benefit” means, subject to section 248 and Part 9, benefit under Part 2;

“benefit year” means the period beginning on the first Monday in a particular year and ending on the Sunday before the first Monday in the following year;

[1999 s30 & Sch F]

“bureau officer” means an officer of the Minister appointed as a bureau officer under section 8(1)(a)(iii) of the Criminal Assets Bureau Act 1996;

F7[‘children detention school’means a children detention school within the meaning of theChildren Act 2001;]

F8[‘civil partner’means a civil partner within the meaning of theCivil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;

‘civil partnership’means—

(a) a civil partnership registration referred to in section 3(a) of theCivil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or

(b) a legal relationship referred to in section 3(b) of theCivil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;]

“claimant” means a person who has made a claim for any benefit, assistance, F6[child benefit,F9[working family payment]or back to work family dividend,] as the case may be;

F8[‘cohabitant’means a cohabitant within the meaning of section 172(1) of theCivil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;]

“Collector-General” means the Collector-General appointed under section 851 of the Act of 1997;

“contribution week” means one of the successive periods of 7 consecutive days in a contribution year beginning on the first day of that contribution year, or on any 7th day after that day, the last day of a contribution year (or the last 2 days of a contribution year ending in a leap year) being taken as included in the last contribution week of that contribution year;

“contribution year” means a year of assessment within the meaning of the Income Tax Acts;

F2[‘Covid-19’ means a disease caused by infection with the virus SARS-CoV-2 and specified as an infectious disease in accordance with Regulation 6 of, and the Schedule to, the Infectious Diseases Regulations 1981 (S.I. No. 390 of 1981) or any variant of the disease so specified as an infectious disease in those Regulations;

‘Covid-19 pandemic unemployment payment’ means the payment referred to insection 68L;]

“credited contribution” means, in relation to any insured person, a contribution credited to that person by virtue of section 33;

“day of incapacity for work” has the meaning given to it by section 40(1);

F10[‘day of unemployment’—

(a) in relation toPart 2, has the meaning given to it bysection 62,

(b) in relation toChapter 2ofPart 3, other thansection 148A, has the meaning given to it bysection 141(4)or(7), and

“deciding officer” means a person holding office as a deciding officer under section 299;

F12[‘designated person’means a person designated by the Minister to perform the functions conferred on a designated person by this Act;]

[1993 (No. 2) s11(a)]

“developing country” means any country which the Minister, having regard to the countries so designated by the United Nations, the World Bank or the International Labour Organisation as developing countries and after consultation with the Minister for Foreign Affairs, may determine, for the purposes of this Act, to be a developing country;

F13[‘EEA Agreement’means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;]

F14[‘electronic’includes digital, magnetic, optical, electro-magnetic, biometric, photonic and any other form of related technology;]

“employed contributor” has the meaning given to it by section 12(1);

“employer’s contribution” has the meaning given to it by section 6(1)(a);

F15[‘employment agency’has the same meaning as it has in theEmployment Agency Act 1971;]

“employment contribution” has the meaning given to it by section 6(1)(a);

“entry into insurance” means, subject to sections 35(3) and 125(7) and Chapters 15 and 16 of Part 2, in relation to a person, the date on which the person became an insured person;

F13[‘European Economic Area’means the European Economic Area created by the EEA Agreement;]

[2005 (SW&P) s23 & Sch 1]

“Executive” means the Health Service Executive;

F16[‘governing contribution year’means the second last complete contribution year before the beginning of the benefit year which includes the day for which the benefit is claimed;]

F17[‘habitually resident’shall be construed in accordance withsection 246;]

“health board” means—

(a) a health board established under the Health Act 1970,

(b) the Eastern Regional Health Authority established under the Health (Eastern Regional Health Authority) Act 1999, or

“incapable of work” means incapable of work by reason of some specific disease or bodily or mental disablement or deemed, in accordance with regulations, to be so incapable;

F18[…]

F19[‘insurable employment’ means employment such that—

(a) a person, over the age of 16 years and under pensionable age, or

(b) a person born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

employed in that employment would be an employed contributor;]

“insurable (occupational injuries) employment” has the meaning given to it by section 71;

“insurable self-employment” means self-employment of such a nature that a person engaged in that employment would be a self-employed contributor;

“insured person” means a person insured under Part 2;

[2001 s15(1)(a)]

“island” means any island lying off the coast of the State, that is prescribed;

“local authority” has the meaning given to it by the Local Government Act 2001;

F4[‘long-term carer’s qualifying contribution’ has the meaning given to it bysection 108A;]

F15[‘medical assessor’means—

(a) an officer of the Minister who is a registered medical practitioner,F20[…]

F21[(aa) an officer of the Minister who is a registered nurse, or]

(b) such other person who is a registered medical practitioner—

(i) engaged by the Minister under a contract for services or otherwise, or

(ii) employed by an employment agency under a contract of employment (within the meaning of theProtection of Employees (Temporary Agency Work) Act 2012),

to provide medical services to the Minister;]

“Member State” means a Member State of the European Communities;

F13[‘member state of the European Economic Area’means a state which is a contracting party to the EEA Agreement;]

“Minister” means the Minister for Social and Family Affairs;

“non-governmental agency” means any organisation which has as one of its functions the promotion of relief and development in developing countries through the sponsoring or aiding of projects involving the employment of volunteer development workers in those countries;

[1993 (No. 2) s11(b)]

“occupational injuries insurance” has the meaning given to it by section 70(2);

[1993 (No. 2) s3(a)]

“optional contribution” means a contribution paid under Chapter 5 of Part 2;

[1993 (No. 2) s3(a)]

“optional contributor” means a person engaged in share fishing paying optional contributions;

[1995 s20(1); 2005 (SW&P) s18]

“orphan” means a qualified child—

(a) both of whose parents are dead, or

(b) one of whose parents is dead or unknown or has abandoned and failed to provide for the child, as the case may be, and whose other parent—

(i) is unknown, or

(ii) has abandoned and failed to provide for the child,

where that child is not residing with a parent, adoptive parent or step-parent;

“outworker” means a person to whom articles or materials are given out to be made up, cleaned, washed, altered, ornamented, finished or repaired or adapted for sale in the person’s own home or on other premises not under the control or management of the person who gave out the articles or materials for the purposes of the trade or business of the last-mentioned person;

F22[‘payment service provider’has the meaning given to it bysection 289A;]

“pensionable age” means the age of 66 years;

[1993 (No. 2) s3(b)]

“person engaged in share fishing” means a self-employed contributor who is a member of the crew of a fishing vessel and whose principal means of livelihood is derived from a share in the profits or the gross earnings of the working of the vessel;

“prescribed” means prescribed by regulations;

F23[‘qualified cohabitant’ shall be construed in accordance withsection 123A;]

[2001 s8(1)]

F24[‘qualifying contribution’means the appropriate employment contribution or self-employment contribution which was paid in respect of any insured person or the appropriate optional contribution which was paid in respect of any optional contributor;]

[1999 s26(2)]

“record” means any book, document or any other written or printed material in any form including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form;

[2004 (MP) s13(1)(b)]

F25[‘reckonable earnings’means, subject tosection 13(2)(da)—

(a) in the case of an employed contributor, not being a special contributor, emoluments derived from insurable employment or insurable (occupational injuries) employment (other than such emoluments that may be prescribed) to which Chapter 4 of Part 42 of the Act of 1997 applies, but without regard to Chapter 1 of Part 44 of that Act, and

(b) in the case of a special contributor—

(i) salaries, wages or other remuneration including non-pecuniary remuneration derived from insurable employment or insurable (occupational injuries) employment to which the Act of 1997 (other than Chapter 4 of Part 42) applies or would apply if the employed contributor in receipt of the remuneration were resident in the State, but without regard to Chapter 1 ofF26[Part 44 of that Act,]

F27[(ii) payments to persons attending approved courses of training, and

(iii) payments to persons attending or engaged in courses or schemes provided or approved by—

(I) Teagasc, or

(II) the National Tourism Development Authority,]

and reckonable earnings shall include—

(A) share-based remuneration realised, acquired or appropriated, as the case may be, on or after 1 January 2011, and

(B) the‘specified amount’within the meaning of section 825C of the Act of 1997;]

[2005 (SW&P) s26 & Sch 4]

F28[‘reckonable emoluments’, in relation to aF29[self-employed contributor or a person to whomChapter 5BofPart 2applies,]means emoluments (other than reckonable earnings and any other emoluments that may be prescribed) to which Chapter 4 of Part 42 of the Act of 1997 applies and reckonable emoluments shall include—

(a) share-based remuneration realised, acquired or appropriated, as the case may be, on or after 1 January 2011, and

(b) the‘specified amount’within the meaning of section 825C of the Act of 1997;]

“reckonable income”, in relation to F30[a self-employed contributor, an optional contributor or, subject toChapter 5BofPart 2, a person to whom that Chapter of that Part applies,] means the aggregate income (excluding reckonable earnings, reckonable emoluments and any other income that may be prescribed) from all sources for the contribution year as estimated in accordance with the Income Tax Acts, but without regard to—

F31[(a)sections 140,195,216C,F32[216F,]231,232and233of the Act of 1997, or]

(b) save in the case of a person to whom paragraph 1 of Part 3 of Schedule 1 applies, Chapter 1 of Part 44 of the Act of 1997, after deducting from the income so much of any deduction allowed by virtue of the provisions of the definition of “capital allowance” in section 2(1) of the Act of 1997;

F33[‘registered nurse’has the same meaning as it has in theNurses and Midwives Act 2011;]

F16[‘registered medical practitioner’has the meaning assigned to it by theMedical Practitioners Act 2007;]

“regulations” means regulations made by the Minister under this Act;

“Regulations of 1996” means the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996);

F34[‘retained fire fighter’means a person commonly referred to as a retained fire fighter and employed by a fire authority, within the meaning ofsection 2(1) of theFire Services Act 1981, on a part-time basis and on the basis of payment by the authority to him or her of a retaining fee as well as fees for performing, as required by the authority, any functions of a fire fighter;]

“self-employed contributor” has the meaning given to it by section 20;

“self-employment contribution” has the meaning given to it by section 6;

F35[‘share-based remuneration’means—

F36[(a) any gain realised by the exercise of a right in accordance with section 128 of the Act of 1997, other than any gain realised by the exercise of a qualifying share option (within the meaning of the Act of 1997) which is not chargeable to income tax under section 128F of that Act,]

(b) in the case of convertible securities within the meaning of section 128C of the Act of 1997, the chargeable amount computed in accordance with that section,

(c) in the case of restricted shares within the meaning of section 128D of the Act of 1997, the chargeable amount computed in accordance with that section,

(d) in the case of a profit sharing scheme approved by the Revenue Commissioners in accordance with Part 2 of Schedule 11 to the Act of 1997, the initial market value of the appropriated shares within the meaning ofF37[section 510(2) of that Act,]

(e) in the case of a savings-related share option scheme approved by the Revenue Commissioners in accordance with Schedule 12A to the Act of 1997, any gain realised by the exercise of a right in accordance withF38[section 519A of that Act, and]

F39[(f) in the case of emoluments (within the meaning of section 983 of the Act of 1997) received by an employee or director in the form of shares (including stock) in—

(i) the company in which the employee or director holds his or her office or employment, or

(ii) a company which has control (within the meaning of section 432 of the Act of 1997) of that company,

the amount referred to in section 985A(3) of the Act of 1997,]

where that gain, chargeable amount, value or amount is realised, acquired or appropriated, as the case may be, on or after 1 January 2011, but share-based remuneration shall not include any such gain, chargeable amount, value or amount realised, acquired or appropriated, as the case may be—

(i) during the contribution year commencing on 1 January 2011 in respect of shares (including stock) that are the subject of a written contract or agreement that is in place before 1 January 2011, or

(ii) in respect of shares (including stock) that were acquired before 1 January 2011 by an employee share ownership trust to which section 519 of the Act of 1997 applies;]

“short-time employment” means employment in which, for the time being, a number of days is systematically worked in a working week which is less than the number of days which is normal in a working week in the employment concerned;

F3[’sick leave scheme’ has the meaning given to it by section 9 of the Act of 2022;]

“Social Insurance Fund” means the Fund to which section 9 relates;

[2005 (SW&P) s26 & Sch 4]

“social welfare inspector” means a person appointed by the Minister under section 250 to be a social welfare inspector for the purposes of Parts 2, 3, F40[4,] F41[…] 5, 6, F6[7,7A,] F42[8and9];

F35[‘special contributor’means an employed contributor—

(a) in receipt of reckonable earnings referred to inparagraph (b)of the definition of reckonable earnings, or

F43[(b) to whomparagraph (b)ofsection 13(4A)applies;]]

F3[’statutory sick leave’ has the meaning given to it by section 2 of the Act of 2022;

’statutory sick leave day’ has the meaning given to it by section 2 of the Act of 2022;]

F8[‘surviving civil partner’means one civil partner of a couple who were both parties to the same civil partnership and whose civil partner is deceased and includes one civil partner of a couple who were both parties to the same civil partnership, who would otherwise be a surviving civil partner but for the fact that his or her civil partnership has been dissolved being a dissolution that is recognised as valid in the State;]

F23[‘surviving qualified cohabitant’ means one qualified cohabitant of a couple who were both qualified cohabitants of each other and whose qualified cohabitant is deceased;]

“statutory declaration” means a statutory declaration within the meaning of the Statutory Declarations Act 1938;

F2[‘temporary wage subsidy’ has the same meaning as it has in section 28 of the Act of 2020;]

“trade dispute” means any dispute between employers and employees, or between employees and employees, which is connected with the employment or non-employment or the terms of employment or the conditions of employment of any persons, whether employees in the employment of the employer with whom the dispute arises or not;

“voluntary contribution” has the meaning given to it by section 25;

“voluntary contributor” has the meaning given to it by section 24;

[1993 (No.2) s11(c)]

F44[‘volunteer development worker’means a person who is employed temporarily outside the State in a developing country and has secured that employment—

(a) by or through the Department of Foreign Affairs or by or through a non-governmental agency in the State, or

(b) by or through a governmental or non-governmental agency in any Member State other than the State, or

and who is employed by any of those agencies or by the government of the developing country or by both under conditions of remuneration similar to local conditions applying in that country and who was resident in the State immediately before taking up that employment;]

“Workmen’s Compensation Acts” means the Workmen’s Compensation Acts 1934 to 1955 and the enactments repealed by the Workmen’s Compensation Act 1934.

[1993 s2(2); 2001 s24(1)]

(2) In this Act “qualified adult”, subject to sections 134, 187 and 297, means in relation to a person—

(a) a spouse F45[, civil partner or cohabitant of that person] who is wholly or mainly maintained by that person but does not include—

(i) a spouse F46[, civil partner or cohabitant of that person] in employment (other than employment specified in paragraph 4 or 5 of Part 2 of Schedule 1), or

(ii) a spouse F47[, civil partner or cohabitant of that person] who is self-employed, or

(iii) a spouse F48[, civil partner or cohabitant of that person] who is entitled to or is in receipt of any benefit, pension, assistance or allowance F49[(other than a payment undersection 186Aor supplementary welfare allowance)] under Part 2 or 3, or

(iv) a spouse F50[, civil partner or cohabitant of that person] who, by virtue of section 68(1) or 147(2), is or would be disqualified for receiving F51[jobseeker’s benefit] payable under Chapter 12 of Part 2 F52[, jobseeker’s benefit (self-employed) payable underChapter 12AofPart 2] or F53[jobseeker’s allowance] payable under Chapter 2 of Part 3 in his or her own right with the exception of a spouseF50[, civil partner or cohabitant of that person] who qualifies as a qualified adult by virtue of regulations made under paragraph (c), or

(v) a spouse F54[, civil partner or cohabitant of that person] who is entitled to or is in receipt of an allowance the rate of which is related to the rates of F53[jobseeker’s allowance] payable under sectionF55[142, jobseeker’s benefit payable undersection 65or66or jobseeker’s benefit (self-employed) payable undersection 68Eor68G,] in respect of F56[an approved course of training,] F57[…], or

(vi) a spouse F58[, civil partner or cohabitant of that person] who is entitled to or in receipt of an allowance the rate of which is related to the rates of F53[jobseeker’s allowance] payable under section F55[142, jobseeker’s benefit payable undersection 65or66or jobseeker’s benefit (self-employed) payable undersection 68Eor68G,] in respect of participation in a scheme administered by the Minister for Education and Science and known as the Vocational Training Opportunities Scheme, or

(vii) a spouse F59[, civil partner or cohabitant of that person] who is entitled to or in receipt of an allowance the rate of which is related to the rates of F53[jobseeker’s allowance] payable under section F55[142, jobseeker’s benefit payable undersection 65or66or jobseeker’s benefit (self-employed) payable undersection 68Eor68G,] in respect of participation in a scheme administered by the Minister and known as—

(I) Back to Education Allowance, or

(II) Back to Work Allowance, or

(III) Back to Work Enterprise Allowance, or

F60[(IV) Part-Time Job Incentive, or]

F61[(V) the national internship scheme, or]

F62[(viii) a spouse, civil partner or cohabitant of that person, where that person is in receipt of jobseeker’s allowance, and the spouse, civil partner or cohabitant is a participant under a scheme provided by the Minister and known as Community Employment,]

(b) a person over the age of 16 years being wholly or mainly maintained by that person and having the care of one or more than one qualified child who normally resides with that person where that person is—

(i) a single person,

(ii) a widow,

(iii) a widower, F63[…]

(iv) a married person who is not living with and is neither wholly or mainly maintaining, nor being wholly or mainly maintained by, the married person’s spouse,

F64[(v) a surviving civil partner, or

(vi) a civil partner who is not living with and is neither wholly or mainly maintaining, nor being wholly or mainly maintained by, his or her civil partner.]

[1993 s2(3); 2003 (MP) s5(1)(a)]

(3) Subject to section 134(3), in this Act “qualified child” means a person who is ordinarily resident in the State, is not detained in a F65[children detention school], and—

(a) for the purposes of—

(i) section 43(2), in the case of an applicant for F66[illness benefit] other than as referred to in paragraph (b),

(ii) section 56(2), in the case of an applicant for health and safety benefit other than as referred to in paragraph (b),

(iii) section 66(2), in the case of an applicant for F51[jobseeker’s benefit] other than as referred to in paragraph (b),

F52[(iiia)section 68E(3), in the case of an applicant for jobseeker’s benefit (self-employed) other than as referred to inparagraph (b),]

(iv) section 76(2), in the case of an applicant for injury benefit other than as referred to in paragraph (b), and

(v) section 142(1)(b)(ii), in the case of an applicant for F53[jobseeker’s allowance] other than as referred to in paragraph (b),

is under the age of 18 years or is of or over the age of 18 years and is regarded as attending a course of study referred to in section 148(3)(a), and

(b) for the purposes of—

(i) sections 81(5), 83(1), 102(1), 112(2), 117(2), 122(2), 127(1), 130, 137, 150(1)(b), 156(1), 168(1), F67[174(1),178(4),178(6),178A(3),] 181(1), 211(1)(b), 215(1)(b) and 228,

(ii) section 43(2), in the case of an applicant who, in respect of any period of interruption of employment has been entitled to or is in receipt of F66[illness benefit] for not less than 156 days or, subject to the conditions and in the circumstances that may be prescribed, has been entitled to or has been in receipt of F66[illness benefit] and a relevant payment for not less than 156 days,

(iii) section 56(2), in the case of an applicant who, in respect of a period of health and safety leave under the Maternity Protection Act 1994, has been entitled to or is in receipt of health and safety benefit for not less than 156 days or, subject to the conditions and in the circumstances that may be prescribed, has been entitled to or has been in receipt of health and safety benefit and a relevant payment for not less than 156 days,

(iv) section 66(2) or 142(1)(b)(ii), in the case of an applicant who, in any continuous period of unemployment as read in accordance with section 141(3), has been entitled to or is in receipt of F51[jobseeker’s benefit] or F53[jobseeker’s allowance] for not less than 156 days, or, subject to the conditions and in the circumstances that may be prescribed, has been entitled to or has been in receipt of F51[jobseeker’s benefit] or F53[jobseeker’s allowance] and a relevant payment for not less than 156 days, and

F52[(iva)section 68G(3), in the case of an applicant who has been entitled to or is in receipt of jobseeker’s benefit (self-employed) for not less than 26 weeks, or, subject to the conditions and in the circumstances that may be prescribed, has been entitled to or has been in receipt of jobseeker’s benefit (self-employed) and a relevant payment for not less than 26 weeks, and]

(v) section 76(2), as it applies to disablement pension or in the case of an applicant who, in respect of any period of interruption of employment, has been entitled to or is in receipt of injury benefit and a relevant payment for not less than 156 days, subject to the conditions and in the circumstances that may be prescribed,

and satisfies one of the following conditions—

(I) is under the age of 18 years, or

(II) is of or over the age of 18 years and under the age of 22 years and is receiving full-time education, the circumstances of which shall be specified in regulations, or

(III) is of or over the age of 18 years and is regarded as attending a course of study referred to in section 148(3)(a).

[2003 s5(1)(a)]

(4) In subsection (3) “relevant payment” means any benefit specified in section 39(1) (other than F68[State pension (contributory)]) or any assistance specified in section 139(1) (other than F69[State pension (non-contributory)]).

[1993 s2(4); 2003 s5(1)(a)]

(5) (a) Notwithstanding subsection (3)(b)(v)(II), a person receiving full-time education, in accordance with that provision, who attains the age of 22 years during an academic year shall continue to be regarded as a qualified child for the purposes of that provision, while receiving full-time education for the duration of that academic year.

(b) In this subsection “academic year” has the meaning given to it by section 148(2).

[2003 s5(1)(a)]

(6) (a) Subject to paragraph (b) and notwithstanding subsection (3)(a), a person who attains the age of 18 years while attending a full-time day course of study, instruction or training at an institution of education, shall continue to be regarded as a qualified child for the purposes of that subsection until the following 30 June or until the person completes the full-time day course, whichever is the earlier.

(b) For the purposes of paragraph (a), the Minister may prescribe the conditions subject to which a person shall be regarded as attending a full-time day course of study, instruction or training at an institution of education.

[1998 s24(1)]

F70[(7)F71[InPart 4ofSchedule 3,],‘liable relative’means in relation to any person—

(a) a man who is liable to maintain all or any of the following:

(i) his—

(I)F72[spouse];

(II) hisF72[former spouse]where the marriage has been dissolved, being a dissolution that is recognised as valid in the State;

(III) his civil partner;

(IV) his former civil partner where the civil partnership has been dissolved, being a dissolution that is recognised as valid in the State;

while all or any of the persons specified inclauses (I)to(IV)are, or is, in receipt of an allowance or a benefit, and

(ii) any qualified child of his in respect of whom an increase in allowance or a benefit is payable to theF72[other parent of that qualified child],

(b) a woman who is liable to maintain all or any of the following:

(i) her—

(I)F72[spouse];

(II) herF72[former spouse]where the marriage has been dissolved, being a dissolution that is recognised as valid in the State;

(III) her civil partner;

(IV) her former civil partner where the civil partnership has been dissolved, being a dissolution that is recognised as valid in the State;

while all or any of the persons specified inclauses (I)to(IV)are, or is, in receipt of an allowance or benefit,

and

(ii) any qualified child of hers in respect of whom an increase in allowance is payable to theF72[other parent of that qualified child].]

F73[(8) Insections 62,F52[68C,]F74[141,148Aand274A,]‘electronic communication’means the communication of information that is generated, transmitted, processed, received, recorded, stored or displayed by electronic means or in electronic form, and includes—

(a) information communicated in the form of speech which is processed at its destination by an automatic voice recognition system,

(b) a communication transmitted by means of the internet or by means of mobile phone telephony, and

3. Interpretation generally. [1993 s3(1); 1995 (No. 2) s10(3)]

3.—(1) For the purposes of this Act—

(a) a person is deemed to be over any age mentioned in this Act where the person has attained that age and is deemed to be under any age mentioned in this Act where the person has not attained that age;

(b) a person is deemed to be between 2 ages mentioned in this Act where the person has attained the first-mentioned age but has not attained the second-mentioned age;

(c) a person is deemed not to have attained the age of 16 years until the beginning of the 16th anniversary of the day of the person’s birth, and similarly with respect to any other age;

(d) regulations may provide that, for the purpose of determining whether a contribution is payable in respect of a person, or at what rate a contribution is payable, the person shall be treated as having attained at the beginning of a contribution week, or as not having attained until the end of a contribution week, any age which that person attains during the course of that week;

(e) the circumstances in which a person is to be regarded as living alone shall be specified in regulations;

(f) regulations shall provide for determining the circumstances in which a person is or is not to be regarded to be wholly or mainly maintaining another person.

[1993 s3(2)]

(2) Any reference in this Act to contributions, where the reference is without qualification, shall be read, save where the context otherwise requires, as including a reference to employment contributions, self-employment contributions and voluntary contributions.

[1993 s3(3)]

(3) Regulations may, in relation to any class or description of insurable employment or insurable (occupational injuries) employment, specify the persons to be treated for the purposes of this Act as the employers of employed contributors employed in that employment.

[1993 s3(4)]

(4) References in this Act to an employed contributor's employer shall not be read as including his or her employer in any employment other than insurable employment or insurable (occupational injuries) employment.

[1993 s3(5)]

(5) Any question relating to the normal residence of a qualified child shall, subject to section 220(2), be decided in accordance with regulations made under that subsection.

[1993 s3(6)]

(6) Where a child has been or becomes adopted under F76[an adoption order within the meaning ofsection 3(1) of the Adoption Act 2010 or is the subject of an intercountry adoption effected outside the State and recognised under that Act], then for the purposes of this Act—

(a) the child shall after the adoption be treated as if he or she were the child of the adopter or adopters born to that adopter or adopters and were not the child of any other person and, where the child was an orphan immediately before the adoption, as having ceased to be an orphan, and

(b) where there is one adopter only, in any application after the adoption with respect to the child of the definition of “orphan” contained in section 2(1), “the parent of whom is dead” is substituted in paragraph (a) of that definition for “both of whose parents are dead”.

(7) In this Act—

[1993 s3(9)]

(a) a reference to a Part, Chapter, section or Schedule is to a Part, Chapter or section of or Schedule to this Act, unless it is indicated that reference to some other enactment is intended,

[1993 s3(10)]

(b) a reference to a subsection, paragraph, subparagraph or clause is to the subsection, paragraph, subparagraph or clause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended, and

[1993 s3(7)]

(c) a reference to any other enactment shall, unless the context otherwise requires, be read as a reference to that enactment as amended or extended by or under any subsequent enactment.

[1993 s3(8)]

(8) References in any other enactment to the “Social Welfare Acts” means this Act and every enactment which is to be read together with it as one.

[1993 s3(11)]

(9) In this Act, any reference to this Act shall be read as including a reference to regulations made under or applying the provisions of this Act.

[1993 s3(12); 2004 (MP) s18]

F77[(10) For the purposes ofsections 43,56,66,76,77A,102,112,117,122,134,141(2)(d),146,149(4),150(3),158,161D,181(4),210(2),211(3),214(2),216,219(2),250(2)(b),297and298,Chapter 9ofPart 3andPart 7A—

(a)‘spouse’means each person of a married couple who are living together, and

(b)‘civil partner’means each civil partner of a couple who are both parties to a civil partnership who are living together.]

[1993 s3(13); 1997 s28(4) & Sch F]

F78[(11) For the purposes of determining the entitlement of a person to an increase in respect of a qualified adult—

(a) references to a spouse in the definition of‘qualified adult’contained insection 2(2)and regulations made under that provision shall be read as including a party to a marriage that has been dissolved, being a dissolution that is recognised as valid in the State, and

(b) references to a civil partner in the definition of‘qualified adult’contained insection 2(2)and regulations made under that provision shall be read as including a party to a civil partnership that has been dissolved, being a dissolution that is recognised as valid in the State.]

4. Regulations. [1993 s4(1)]

4.—(1) The Minister may make regulations—

(a) for any purpose in relation to which regulations are provided for by any of the provisions of this Act, and

(b) for prescribing any matter or thing referred to in this Act as prescribed or to be prescribed.

[1993 s4(2)]

(2) Except in so far as this Act otherwise provides, any power conferred by this Act to make regulations may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to all those cases subject to specified exceptions, or in relation to any specified cases or classes of case, and

(b) so as to make, as regards the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by exception or otherwise),

(ii) the same provision for all cases in relation to which the power is exercised or different provision for different cases or classes of case, or different provision in relation to the same case or class of case for different purposes of this Act,

(iii) any such provision either unconditionally or subject to any specified condition.

[1993 s4(3)]

(3) Without prejudice to any specific provision in this Act, regulations may contain any incidental or supplementary provisions that may appear to the Minister to be expedient for the purposes of the regulations.

[1993 s4(4); 2005 (SW&P) s25 & Sch 3]

(4) The following are subject to the sanction of the F80[Minister for Public Expenditure and Reform]:

(a) regulations for the purposes of sections 2(2), F81[38C(2), 38E,] F82[…], 41(4), 41(7), 49, 60, 62(3), 62(5), 62(7), F83[62(12),] 64(6), F84[68C,F85[68KC,68KE(6),68KF(4),]F81[68N, 68O, 68P,]] 70(3), 71(7), 71(8), 71(9), 99(3), 108(6), 108(7), 109(8), 109(11), 109(14), 109(16), 114(6), 114(7), 115(4), 115(5), 115(7), 119(1), 119(2), 120, 125(3), 125(5), 135(2), 135(3), 141(1), 142(5), 151, F86[…] 179(1), 186(2)(b), 198, 232(2), 232(3), 233, 241(7), 289, 292, 297, F87[342,343Mand363] and, in Schedule 3, Rule 1(2)(b)(iv)(I), (6) and (7) of F88[Rule 2(3)ofPart 3,Rule 2ofPart 4andRule 2(3)ofPart 5] and Reference 14 and 19 in Table 2;

(b) a draft of regulations under any of the provisions mentioned in subsection (5).

F89[(4A) The making of regulations under or for the purposes ofsection 13,14,15,16,17,20(2)(d),22,23or25(1)(d)by the Minister shall be subject to the consent of the Minister for Finance given after consultation by the Minister for Finance with the Minister for Public Expenditure and Reform.]

[1993 s4(5); 2005 (SW&P) s25 & Sch 3]

(5) Where regulations are proposed to be made for the purposes of section 12(2), 12(3), 13(3)(a), 20(2)(a), 20(2)(b), 20(2)(c), 32, 41(6), 58(3), 64(5), F90[68KC(1)(a)or(b),68KC(2),68KD(2),68KE(6),68KF(5),] 101(2), 109(7), 115(3), 119(6), 125(2), 131(2), 135(2), 262(3), 263(1) or 264(1), or, in Schedule 3, Rule 4(a) of F88[Rule 7ofPart 3,Rule 2(a)ofPart 4orRule 7ofPart 5], or Schedule 5, a draft of those regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House.

[1993 s4(6); 2005 (SW&P) s26 & Sch 4]

(6) Regulations or rules (not being regulations of which a draft is required by this Act to be approved of by resolution of each House of the Oireachtas) shall be laid before each House of the Oireachtas as soon as practicable after they are made and, if a resolution annulling the regulations or rules is passed by either House within the next 21 days on which that House has sat after the regulations or rules have been laid before it, the regulations or rules shall be annulled accordingly, but without prejudice to the validity of anything previously done under those regulations or rules.

[1993 s4(7)]

(7) Where the Minister revokes regulations made under any of the provisions mentioned in subsection (5) and makes regulations which he or she certifies to be substantially to the like effect as the regulations so revoked, a requirement that a draft of the proposed regulations be laid before each House of the Oireachtas shall not apply.

5. Expenses. [1993 s5(1)]

5.—(1) Any expenses incurred by the Minister or any other Minister in carrying this Act into effect shall, to the extent that may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.

[1993 s5(2)]

(2) There shall be paid to the Minister for Finance out of the Social Insurance Fund, at the times and in the manner the Minister for Finance may direct, any sums that the Minister may estimate, on the basis that may be agreed on between the Minister and the Minister for Finance, to be the part of those expenses of the Minister or any other Minister which relates to the scheme of social insurance provided for in Part 2 and any sums so paid shall be appropriated in aid of moneys provided by the Oireachtas for carrying this Act into effect.

[1993 s5(3)]

(3) In estimating expenses for the purposes of subsection (2), there shall be included an amount that, in the opinion of the Minister for Finance, represents the amount of the accruing liability in respect of any superannuation or other retiring allowances, lump sums or gratuities accruing in respect of the employment of any officer or other person for the purposes of this Act.

[1993 s5(4)]

F91[(4) Fees incurred on foot of an arrangement undersection 289Awith a payment service provider, subject to the arrangement concerned and the agreement of the Minister for Public Expenditure and Reform as to the manner of payment, shall be paid by the Minister out of the Social Insurance Fund to the payment service provider.]

[1996 s40]

(5) Any fees in respect of an audit of the Social Insurance Fund which are payable to the Comptroller and Auditor General in accordance with section 12 of the Comptroller and Auditor General (Amendment) Act 1993 shall be paid by the Minister out of that Fund.

[Redundancy Payments Act 2003 s2]

(6) There shall be paid to the Minister for Enterprise, Trade and Employment out of the Social Insurance Fund, at the times and in the manner the Minister for Finance may direct, the sums that the Minister for Enterprise, Trade and Employment may estimate, on the basis that may be agreed on between the Minister for Enterprise, Trade and Employment, the Minister and the Minister for Finance, to be part of the expenses incurred in carrying into effect—

(a) the Protection of Employees (Employers’ Insolvency) Acts 1984 to 2004, and

(b) the Redundancy Payments Acts 1967 to 2003,

and any sums so paid shall be appropriated in aid of moneys provided by the Oireachtas for carrying into effect the Acts referred to in paragraphs (a) and (b).

Chapter 1

6. Sources of moneys for benefits. [1993 s6(1); National Training Fund Act 2000 s4(10)]

6.—(1) For the purposes of providing moneys for meeting the expenditure on benefit and making any other payments which, under this Act (other than section 8), the Redundancy Payments Acts 1967 to 2003 and the Protection of Employees (Employers’ Insolvency) Acts 1984 to 2004, are to be made out of the Social Insurance Fund, there shall be—

(a) contributions (referred to in this Act as “employment contributions”) in respect of employed contributors, each of which shall comprise a contribution by the employed contributor and a contribution (referred to in this Act as “the employer’s contribution”) by the employer of the employed contributor,

(b) contributions (referred to in this Act as “self-employment contributions”) in respect of self-employed contributors,

[1993(No.2) s5(a)]

(d) contributions in respect of F92[voluntary contributors,]

F93[(da) contributions underChapter 5AofPart 2,

(db) contributions underChapter 5BofPart 2, and,]

(e) payments out of moneys provided by the Oireachtas.

[1993 s6(2); 1993(No.2) s5(b)]

(2) Employment contributions, self-employment contributions, F94[optional contributions, voluntary contributions and contributions underChapters 5Aand5BofPart 2] shall be paid into the Social Insurance Fund.

7.—(1) Benefit shall be paid or provided for out of the Social Insurance Fund.

[2000 s29(a)]

(2) A reference to benefit in section 6 and this section includes:

(a) the benefits described in section 39,

(b) a relevant payment within the meaning of section 178(1)(a),

(i) Free Fuel Allowance,

(ii) Free Electricity Allowance,

(iii) Free Television Licence,

(iv) Free Telephone Rental Allowance,

(v) Free Natural Gas Allowance, and

(vi) Free Bottled Gas Allowance,

where those allowances are payable in respect of a person in receipt of a benefit under section 39(1) or a relevant payment within the meaning of section 178(1)(a),

[2002 (MP) s13]

(d) a payment under regulations made under section 138 in respect of dental treatment or optical treatment and appliances which would have been payable in respect of a person but for the fact that the person availed of a service in respect of dental treatment or optical treatment and appliances under sections 45 F95[, 45A] and 67 of the Health Act 1970,

(e) any benefit to which section 39(1) refers which would have been payable in respect of a person but for the receipt by that person of F96[State pension (non-contributory)],

(f) any increase in any benefit to which section 39(1) refers which would have been payable in respect of a person, but for the receipt by that person of an F96[State pension (non-contributory)] in his or her own right, and

(g) F97[jobseeker’s benefit, jobseeker’s benefit (self-employed) or jobseeker’s pay-related benefit, any of which would] have been payable in respect of a person but for the receipt by that person of F98[jobseeker’s allowance].

[2000 s29(a)]

(3) Benefit to be paid or provided for out of the Social Insurance Fund shall include such sums as the Minister may estimate on the basis that may be agreed on between the Minister and the Minister for Finance in respect of the benefits set out in subsection (2)(c), (d), (e), (f) and (g).

[2000 s29(a)]

(4) There shall be paid out of the Social Insurance Fund—

(a) to the Minister for Health and Children the sum agreed between the Minister and the Minister for Finance in respect of the benefit set out in subsection (2)(d), and

(b) to the Exchequer in respect of the sums agreed between the Minister and the Minister for Finance in respect of the benefits set out in subsection (2)(c), (e), (f) and (g),

in the manner and at the times the Minister may determine.

F99[(5) Benefit to be paid or provided for out of the Social Insurance Fund shall include such sums as the Minister may estimate on the basis that may be agreed between the Minister and the Minister for Public Expenditure and Reform in respect of the payments, commonly known as the pandemic unemployment payments, made undersection 202on and after 13 March 2020 to the relevant date to address the adverse economic effects of the spread of the disease known as Covid-19 and such payments shall be treated as having been paid under—

(a)Chapter 12ofPart 2, insofar as those payments relate to persons to whom that Chapter applies,

(b)Chapter 12AofPart 2, insofar as those payments relate to self-employed contributors to whom that Chapter applies, or

(c)Chapter 2ofPart 3, insofar as those payments relate to persons to whom that Chapter applies.

(6) Insubsection (5), ‘relevant date’ means the date on whichChapter 12B(inserted by section 11 of the Social Welfare (Covid-19) (Amendment) Act 2020) comes into operation.]

8.—The Minister shall make payments out of the Social Insurance Fund into the National Training Fund equalling those paid into the first-mentioned fund pursuant to section 5(3) and (4) of the National Training Fund Act 2000.

8A. F100[Transfer of pension rights to EC institutions scheme.

8A.—F101[…]]

9.—(1) The Social Insurance Fund (in this section and in section 11 referred to as “the Fund”), established under the Social Welfare Act 1952 and continued in being under section 7 of the Social Welfare (Consolidation) Act 1993, shall continue in being and to comprise a current account and an investment account.

[1993 s7(2)]

(2) The Minister shall manage and control the current account of the Fund.

[1993 s7(3)]

(3) The Minister for Finance shall manage and control the investment account of the Fund.

[1993 s7(4); 1998 s16]

(4) Save where otherwise specifically provided—

(a) F102[subject tosubsection (9)(f),] sums payable into the Fund shall be paid into either the current account of the Fund or the investment account of the Fund, and

(b) sums payable out of the Fund shall be paid out of the current account of the Fund.

[1993 s7(5)]

(5) Moneys standing to the credit of the current account of the Fund and not required to meet current expenditure shall be transferred to the investment account of the Fund.

[1993 s7(6)]

(6) Whenever the moneys in the current account of the Fund are insufficient to meet the liabilities of that account, there shall be paid into that account from the investment account of the Fund the moneys necessary to meet those liabilities.

[1993 s7(7)]

(7) Subject to subsection (6), moneys standing to the credit of the investment account of the Fund shall be invested by the Minister for Finance and income arising from any such investment shall be paid into that account.

[1993 s7(8)]

(8) An investment under subsection (7) may be—

(a) in securities in which trustees are for the time being by law empowered to invest trust funds, or

(b) in any of the stocks, funds and securities which are for the time being authorised by law as investments for Post Office Savings Bank Funds.

[1993 s7(9)]

(9) (a) The amount by which the income of the Fund for any financial year is less than its expenditure shall be paid into the Fund out of moneys provided by the Oireachtas.

(b) The income and expenditure of the Fund for a financial year shall be determined for the purposes of this subsection by the Minister on the basis that may be agreed on between the Minister and the Minister for Finance.

F103[(c) The Minister may, for the purpose of maintaining a sufficient amount of moneys in the current account of the Fund, having regard to the sums payable from the current account, request the Minister for Finance to advance moneys to the special account of the Fund from the Central Fund.

(d) A request underparagraph (c)shall be approved by the Minister for Finance, following consultation with the Minister for Public Expenditure and Reform before any moneys are advanced to the special account of the Fund pursuant to a request under that paragraph.

(e) For the purposes of moneys advanced to the Fund pursuant to a request underparagraph (c)an account (in this section referred to as the‘special account of the Fund’) shall be established which shall be—

(i) in the name of the Minister, and

(ii) an account with the Paymaster General.

(f) The Minister shall, subject to such conditions as the Minister for Finance considers appropriate, manage and control the special account of the Fund for the purpose of maintaining an amount of moneys in the current account of the Fund that is sufficient to meet the sums payable from that current account.

(g) Subject tosubsection (6), whenever the moneys in the current account of the Fund are insufficient to meet the sums payable from that account, there shall be paid into that current account from the special account of the Fund the moneys necessary to meet those sums payable.]

[1993 s7(10)]

(10) Any sum payable into the Fund under subsection (9)(a) shall be paid in the manner and at the times as the Minister for Finance may determine.

[1993 s7(11)]

(11) Accounts of the Fund shall be prepared in the form and manner and at the times the Minister for Finance may direct and the Comptroller and Auditor General shall examine and certify every account and a copy of every account, together with the report thereon of the Comptroller and Auditor General, shall be laid before each House of the Oireachtas.

F104[(12) The Minister for Finance shall, in relation to the performance by him or her of his or her functions under this section, consult from time to time with the Minister for Public Expenditure and Reform.]

10. Actuarial review. [1998 s17]

10.—(1) The Minister shall cause—

(a) actuarial reviews to be made of the financial condition of the Social Insurance Fund by the persons the Minister may decide for the purpose of determining the extent to which the Fund may be expected, in the longer term, to meet the demands in respect of payment of benefits and other payments, having regard, in particular, to the adequacy or otherwise of the contributions to support benefits and other payments and any other matters the Minister considers to be relevant as affecting the current and future financial condition of the Fund,

(b) a report to be made to the Minister on completion of any such review, and

(c) a copy of every report under this section to be laid before each House of the Oireachtas within 6 months of the completion of the review.

[1998 s17]

(2) The date of completion of the first actuarial review under this section shall be a date not later than 31 December 2002, and the date of completion of each subsequent review shall be a date not later than 5 years after the date of completion of the immediately preceding review.

11. Payments from Fund for acquisition of land, etc. [1993 s8(1)]

11.—(1) Payments may be made out of the Fund in respect of expenditure by the Minister on the acquisition of lands, premises, furniture or equipment or the construction or reconstruction of premises, and any such lands, premises, furniture or equipment shall be held by the Minister on behalf of the Fund.

[1993 s8(2)]

(2) A payment shall not be made under subsection (1) save with the consent of the Minister for Finance.

[1993 s8(3)]

(3) The Minister may dispose of any lands, premises, furniture or equipment which he or she has acquired, constructed or reconstructed under this section and any moneys which the Minister receives in respect of any such disposal shall be paid into the Fund.

[1993 s8(4)]

(4) A disposal shall not be effected under subsection (3) save with the consent of the Minister for Finance.

Chapter

12. Employed contributors and insured persons. [1993 s9(1)]

12.—(1) Subject to this Act—

F105[(a) subject toparagraph (b), every person—

(i) over the age of 16 years and under pensionable age, or

(ii) born on or after 1 January 1958, who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

who is employed in any of the employments specified inPart 1ofSchedule 1, not being an employment specified inPart 2of that Schedule, shall be an employed contributor for the purposes of this Act, and]

(b) every person, irrespective of age, who is employed in insurable (occupational injuries) employment shall be an employed contributor and references in this Act to an employed contributor shall be read accordingly, and

(c) every person becoming for the first time an employed contributor shall thereby become insured under this Act and shall thereafter continue throughout his or her life to be so insured.

[1993 s9(2)]

(2) Regulations may provide for including among employed contributors persons employed in any of the employments specified in Part 2 of Schedule 1.

[1993 s9(3)]

(3) Regulations may provide for—

(a) excluding particular employments or any classes of employment from the employments specified in Part 1 of Schedule 1, or

(b) adding to the employments so specified particular employments or any classes of employment,

and, where the Minister considers that any modifications of this Act are appropriate having regard to the purpose for which the regulations are made, the regulations may make those modifications.

[2003 (MP) s19(a)]

(4) For the purposes of this Part, with regard to employment specified in paragraph (13) of Part 1 of Schedule 1, the person who is liable to pay the wages or salary of the individual concerned in respect of the work or service concerned is deemed to be the individual’s employer.

F106[(5) The insertion ofparagraph 7ofPart 2ofSchedule 1by section 16 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 as it affectssubsection (1), shall apply to employment that is performed—

(a) on the day of,

(b) after the day of, or

the commencement of that section 16.

(6) A person may elect not to haveparagraph 7ofPart 2ofSchedule 1(inserted by section 16 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013) apply to his or her employment, referred to in that paragraph, where it is performed before the commencement of section 16 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013.]

13. Employment contributions. [1993 s10(1)(a)]

13.—(1) Employment contributions shall be paid by employed contributors and their employers in accordance with this section.

[SWA 2000 s8; SWA 2001 s8, 36 & Sch E]

(2) (a) Where in any contribution week a payment of not more than F107[€352] per week (or the equivalent thereof in respect of an employed contributor remunerated otherwise than on a weekly basis) is made to or for the benefit of an employed contributor in respect of reckonable earnings of that contributor relating to an employment, a contribution shall not be payable by that employed contributor in respect of those earnings from that employment.

[SWA 1995 s6; SWA 2001 s8, 36 & Sch E]

F108[(b) Subject to regulations undersection 14, where in any contribution week a payment of more than€352 and not exceeding€424 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor—

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate ofF109[4.2 per cent]of the amount of the reckonable earnings in that week of each employment reduced by the equivalent of the difference between€12 and one-sixth of the difference between the reckonable earnings of that contributor and€352.01 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

F110[(ba)F111[…]]

[1993 s10(1); 2004 s5(1)]

(ca) F112[…]

F113[(d) Subject toparagraph (da),subsection (8)and regulations undersection 14, where in any contribution week a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution shall be payable by the employed contributor’s employer—

(i) at the rate ofF114[8 per cent]of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings do not exceedF115€552, and

(ii) at the rate ofF116[10.25 per cent]of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings exceedF117€552.]

F118[…]

F119[(da) For the purposes ofparagraph (d), reckonable earnings shall be reduced by—

F120[(i) so much of the allowable contribution referred to in subparagraph (e) of Regulation 31(1) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018), and]

(ii)F121[…]

F122[(iii) the amount of any share-based remuneration.]]

F123[(db) Subject to regulations undersection 14, where in any contribution week a payment of more than€424 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor—

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate ofF124[4.2 per cent]of the amount of the reckonable earnings in that week of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

(dc) F125[…]

(dd) F125[…]

(de) F125[…]

[2003 (MP) s17; 2003 s13]

(e) For the purposes of this Chapter—

“payment” includes a notional payment;

“notional payment” has the meaning given to it by section 985A (inserted by section 6 of the Finance Act 2003) of the Act of 1997.

[1993 s10(2); 2001 s8(2)(e)]

(3) F126[…]

[1993 s10(3)]

(4) F127[Subject tosubsections (4A)and(4B), the employer shall,] in relation to any employment contribution, be liable in the first instance to pay both the employer’s contribution comprised therein and also, on behalf of and to the exclusion of the employed contributor, the contribution comprised therein payable by the contributor.

F128[(4A) Where a person realises a gain by—

F129[(a) the exercise, on or before 31 December 2023, of a right in accordance with section 128 of the Act of 1997, or]

(b) the exercise of a right in accordance with section 519A of the Act of 1997 and, at the time of realising that gain, that person has ceased to be an employee of the employer who granted that right,

subsection (4)shall not apply to—

(i) the employer who granted that right, or

(ii) if that person is employed by another employer at the time the gain is realised, that other employer.]

F130[(4B) A person to whomparagraphs (a)and(b)ofsubsection (4A)applies shall be—

F131[(a) deemed to be an employed contributor, where that person—

(i) having attained the age of 16 years and not having attained pensionable age, or

(ii) being a person born on or after 1 January 1958 who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

is no longer employed in an employment specified inPart 1ofSchedule 1, not being an employment specified inPart 2of that Schedule, and]

(b) liable to pay, in the prescribed manner, contributions in accordance withsection 13(2)(b)in respect of the gain so realised.]

[1993 s10(4)]

(5) An employer shall be entitled, subject to and in accordance with regulations, to recover from an employed contributor the amount of any contribution paid or to be paid by the employer on behalf of that contributor and, notwithstanding anything in any enactment, regulations for the purposes of this subsection may authorise recovery by deductions from the employed contributor’s remuneration, but those regulations shall provide that—

(a) where the employed contributor does not receive any pecuniary remuneration either from the employer or from any other person, the employer shall not be entitled to recover the amount of any such contribution from that contributor, and

(b) where the employed contributor receives any pecuniary remuneration from the employer, the employer shall not be entitled to recover any such contribution otherwise than by deductions.

[1993 s10(5)]

(6) Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of a person employed by the employer, or otherwise to recover from the person, the employer’s contribution in respect of that person.

[1993 s10(6)]

(7) Any sum deducted by an employer from remuneration under regulations for the purposes of this section is deemed to have been entrusted to the employer for the purpose of paying the contribution in respect of which it was deducted.

[1996 s12(1); 2001 (No.2) s5(1)(c)]

(8) In the case of employment specified in paragraph 12 of Part 1 of Schedule 1, subsection (2)(d) shall be read as if “F132[0.7 per cent]” were substituted for “F133[8 per cent]” and “F134[10.25 per cent]”.

[1995 s10]

(9) Regulations may, subject to the conditions and in the circumstances that may be prescribed, exempt an employer who employs an employee under and by virtue of a scheme administered by the Department of Social and Family Affairs, known as the Employers’ Pay-Related Social Insurance Exemption Scheme, from the liability to pay the contribution specified in section 13(2)(d) in respect of that employee.

[2004 (MP) s14]

(10) Where, for a year of assessment (within the meaning of the Tax Acts), the Revenue Commissioners and an employer enter into an agreement under a specified provision of the Act of 1997 whereby the employer will account to the Revenue Commissioners, in accordance with that provision, in respect of the income tax due on qualifying emoluments (within the meaning of that provision) and where that agreement is not null and void, then in respect of those qualifying emoluments—

(a) the employer—

(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable earnings of an employed contributor to which the agreement applies, shall pay a contribution at a rate of F135[14.45 per cent] in respect of the aggregate of the amount of those reckonable earnings and the amount of income tax payable under the agreement in respect of them, and

(ii) notwithstanding section 13(4) or Article 7 of the Regulations of 1996, shall not be entitled to recover from an employed contributor any part of a contribution paid in accordance with subparagraph (i),

and

(b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as an employment contribution for the purposes of any benefit specified in section 39(1).

[2004 (MP) s14]

(11) In subsection (10) “specified provision” means any provision that may be prescribed for the purposes of that subsection.

14. Modified insurance. [1993 s11(1); 2005 (SW&P) s26 & Sch 4]

14.—(1) Regulations may modify this Part in its application in the case of—

(a) persons employed in any of the employments specified in paragraphs 2, 3, 4, 5, 9 and 10 of Part 1 of Schedule 1, or

[1996 s12(2); 2005 (SW&P) s26 & Sch. 4]

(b) in the cases that may be prescribed, persons employed in eircom plc, or

[2001 s28]

(c) in such cases as may be prescribed, persons who, on 5 April 1995 were employed in an employment to which paragraph (a) or (b) applies and which is prescribed, and who cease to be so employed, but immediately on such cessation become employed in another employment which is prescribed, under terms and conditions which provide that the person continues to be employed in a permanent and pensionable capacity and for payment during illness on a basis considered adequate by the Minister, or

(d) persons employed in a statutory transport undertaking, or

(e) persons employed as teachers in primary schools which are recognised schools within the meaning of the Education Act 1998, or

(f) persons employed as teachers in training colleges recognised by the Minister for Education and Science for teachers in primary schools, or

(g) persons employed as teachers in post-primary schools which are recognised schools within the meaning of the Education Act 1998, or

(h) persons employed as teachers in domestic science training colleges funded by moneys voted by the Oireachtas for that purpose, or

(i) persons employed as members of the Army Nursing Service, or

(j) persons employed in voluntary hospitals to which grants are paid from moneys provided by the Oireachtas in recoupment of revenue deficits, or

(k) persons employed by voluntary organisations which are providing district nursing services, or

(l) persons employed in an employment which is an insurable (occupational injuries) employment under section 71.

[1993 s11(2)]

(2) This section is without prejudice to the generality of any other provision of this Part providing for regulations.

15. Calculation of reckonable earnings. [1993 s12(1)]

15.—(1) For the purposes of this Part, reckonable earnings may be calculated or estimated, either for a person or a class of persons, in the manner, by reference to the matters and on the basis that may be prescribed.

[1993 s12(2); 2001 s37 & Sch F]

(2) Regulations may provide for the calculation of the amounts payable in respect of employment contributions in accordance with prescribed scales, and for adjustments of those amounts to facilitate computation and to avoid fractions of 1 cent in the amounts.

16. Employment by more than one employer. [1993 s13; 2001 s8(3)]

16.—Regulations may provide for the determination of liability for the payment of employment contributions in the case of a person who works under the general control or management of a person who is not his or her immediate employer.

17. Payment of contributions and keeping of records. [1993 s14(1)]

17.—(1) Regulations may provide for—

(a) the time and manner of payment of employment contributions,

(b) the collection and the recovery of, and the furnishing of returns by employers in relation to, employment contributions,

(d) the waiving of interest due on arrears of employment contributions,

(e) the estimation of amounts due in respect of employment contributions and appeals in relation to those estimates,

(f) the furnishing of returns by employers in relation to periods of insurable employment,

F160[(fa) the furnishing of returns by employed contributors to whomsection 13(4B)applies in relation to employment contributions and share-based remuneration,]

(g) the deduction by an employer from the reckonable earnings of an employed contributor of any employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of over-deduction, and

(h) any matter ancillary or incidental to any of the matters referred to in any of paragraphs (a) to (g).

[1993 s14(2)]

(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for—

(a) the assignment of any function relating to any matter referred to in that subsection to the Collector-General or to any person engaged under contract by the Minister, with the consent of the Minister for Finance, for this purpose,

(b) the assignment to the Collector-General of any function conferred on the Minister by section 272 and the modification for that purpose of any provision of that section,

(d) treating, for the purpose of any right to benefit, contributions paid after the due dates as paid on those dates or on any later dates that may be prescribed, or as not having been paid, and

(e) treating as paid, for the purpose of any right to benefit, employment contributions payable by an employer in respect of an insured person which have not been paid, where the failure to pay those contributions is shown not to have been with the consent or connivance of the insured person or attributable to any negligence on the part of the insured person.

[1993 s14(3)]

(3) Nothing in any regulations under this section affects the liability of the employer under section 13(4) to pay employment contributions.

[1993 s14(4); 2002 (MP) s14(a)]

(4) The provisions of any enactment, regulation or rule of court relating to—

(a) the inspection of records, the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in F161[…] Part 42 of the Act of 1997) of, or the furnishing of returns by employers in relation to, income tax, or

(b) appeals in relation to income tax, or

shall apply in relation to employment contributions which the Collector-General is obliged to collect as if the contributions were an amount of income tax which the employer was liable to remit to the Collector-General under F163[Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)].

[1993 s14(5); 2004 (MP) s16(1)]

(5) For the purposes of this Part, regulations may require employers to keep any records that may be prescribed in relation to the earnings of persons employed by them and the periods during which those persons were employed, and to retain those records for prescribed periods.

F164[(6) For the purposes of this Part, regulations may require employers to keep any records that may be prescribed in relation to rights to shares (including stock) granted by that employer to his or her directors, former directors, employees and former employees and the periods during which those persons were employed, and to retain those records for prescribed periods.]

17A. F165[Return by employer to Revenue Commissioners

17A.(1) In this section and insection 17B—

‘income tax month’has the same meaning as it has in Chapter 4 of Part 42 of the Act of 1997;

‘return filing date’means, in relation to an income tax month, the day that is 15 days from the last day of the income tax month.

(2) An employer shall, on or before the return filing date for an income tax month, make a return to the Revenue Commissioners specifying the total amount of contributions payable by that employer in respect of an income tax month consisting of—

(a) employment contributions,

(b) self-employment contributions, and

(3) Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of an income tax month, the total amount of contributions payable by that employer, the details on the statement shall, on the return filing date, or where the statement is issued on a later date, on that later date, be deemed to be a return made by the employer in respect of that month for the purposes ofsubsection (2).

(4)Subsection (3)shall not apply where a statement referred to in that subsection is issued to an employer and the details on that statement do not accurately reflect the total amount of contributions payable by the employer.

(5) Wheresubsection (4)applies, the employer concerned shall ensure that the total amount of contributions payable are accurately reflected in the return required undersubsection (2)in respect of that income tax month.]

17B. F166[Payment date for contributions

17B.(1) In this section‘payment date’means, in relation to an income tax month—

(a) the day that is 15 days from the last day of the income tax month, or

(b) the day that is 24 days from the last day of the income tax month where the following conditions are met:

(i) the return and the remittance of the amount of the contributions due for the income tax month are made by such electronic means as the Revenue Commissioners require;

(ii) the return is made by the return filing date and the remittance concerned is made on or before the day that is 24 days from the last day of the relevant income tax month.

(2) An employer shall, on or before the payment date for an income tax month, pay to the Collector-General the amount of the contributions that the employer is liable to pay for that month.

(3) The Collector-General may, by notice to an employer, vary the payment date for the payment of total contributions in respect of an income tax month.

(4) Any notice issued undersubsection (3)may be withdrawn by the Collector-General at any time prior to the payment date concerned, as varied by the notice.]

17C. F167[Covid-19: special warehousing and interest provisions for contributions

17C.(1)F168[Subject tosubsection (1A), in this section]—

‘Covid-19’ has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

F169[‘Covid-19 entitlement’ means an entitlement to payment of an amount under—

(a) section 485 of the Act of 1997,

(b) section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(i) the scheme commonly known as the Live Performance Support Scheme Strand II;

(ii) the scheme commonly known as the Live Performance Support Scheme Phase 3;

(iii) the scheme commonly known as the Live Performance Restart Grant Scheme;

(iv) the scheme commonly known as the Live Local Performance Support Scheme;

(v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

(vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme;

(vii) the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022;

(viii) the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022;

(ix) the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022;

(x) the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022;

(xi) the scheme commonly known as the Sustaining Enterprise Fund;

(xii) the scheme commonly known as the Accelerated Recovery Fund;

(xiii) the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators;

(xiv) the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators,

(d) a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners undersubsection (1B);]

‘Covid-19 liabilities’ means, subject toF170[subsection (13)], the contributions that an employer is liable to pay undersection 13in respect of income tax months in Period 1, to the Collector-General;

‘inspector of taxes’ means an inspector of taxes appointed under section 852 of the Act of 1997;

‘Period 1’, in relation to an employer, means the period—

(a)beginning on the later of—

(i) the first day of the income tax month immediately preceding the income tax month in which the employer’s business was first adversely affected by Covid-19, and

(ii) 1 February 2020,

and

F171[(b) ending on 31 December 2021;]

F172[‘Period 2’, in relation to an employer, means the period beginning on 1 January 2022 and ending on 31 December 2022;]

F173[‘Period 3’, in relation to an employer, means the period beginning on 1 January 2023 and ending on the day on which the employer has discharged the Covid-19 liabilities in full.]

F174[…]

F175[(1A) Where an employer has a Covid-19 entitlement—

(a) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(b) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

then, in this section—

‘Period 1’, in relation to the employer, means the period—

(a) beginning on the later of—

(i) the first day of the income tax month immediately preceding the income tax month in which the employer’s business was first adversely affected by Covid-19, and

(ii) 1 February 2020,

and

(b) ending on 30 April 2022;

‘Period 2’, in relation to the employer, means the period beginning on 1 May 2022 and ending on 30 April 2023;

‘Period 3’, in relation to the employer, means the period beginning on 1 May 2023 and ending on the day on which the employer has discharged the Covid-19 liabilities in full.

(1B) The Revenue Commissioners may designate by order a scheme for the purpose ofparagraph (d)of the definition of ‘Covid-19 entitlement’ insubsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to inparagraph (c)of that definition.]

(2) For the purposes of this section, the business of an employer shall be treated as being adversely affected by Covid-19 on the date on which the Revenue Commissioners agreed to temporarily suspend the collection of the liabilities of the employer in respect of contributions as a consequence of the effect on the employer’s business of Covid-19.

(3) This section shall apply to an employer—

(a) who, as a consequence of the effect on the employer’s business of Covid-19 is unable to pay all or part of the employer’s Covid-19 liabilities,

(b) who complies with the requirement to file returns undersection 17A, and

(i) the employer’s tax affairs are administered by the Personal Division or Business Division of the Office of the Revenue Commissioners, or

(ii) the employer has formed the view that the employer is unable to pay all or part of the employer’s Covid-19 liabilities and has notified the Revenue Commissioners that the employer has formed such a view.

(4) For the purposes ofsubsection (3)(c)(i), an employer’s tax affairs shall be treated as being administered by the Personal Division or Business Division of the Office of the Revenue Commissioners where the most recent correspondence received by the employer from that Office indicates that to be the case.

F176[(5) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Act of 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer—

(a) is unable to pay all or part of the employer’s Covid-19 liabilities, or

(b) has a Covid-19 entitlement—

(i) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(ii) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

as the case may be.]

(6) Where this section applies to an employer—

(a)subsections (1)and(2)ofsection 17B,

(b) section 991 of the Act of 1997, and

(c) Article 10 of the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996),

shall not apply to the employer’s Covid-19 liabilities.

(7)F177[…]

F178[(8) Where—

(a) this section applies to an employer,

(b) the employer complies with the employer’s obligations undersection 17A,

(i) before 1 May 2024, engaged with the Collector-General regarding the employer’s Covid-19 liabilities with a view to entering into an agreement to pay those liabilities, and

(ii) entered into an agreement referred to insubparagraph (i), whether before or after 1 May 2024,

and

(d) the employer complies with the obligations of the employer under the agreement entered into as referred to inparagraph (c)(ii),

no interest shall be due and payable by the employer in respect of the employer’s Covid-19 liabilities during Period 1, Period 2 and Period 3.]

(9)F179[…]

F180[(10) Where an employer—

(a) at any time during the period beginning on the first day of Period 1 and ending on 30 April 2024 fails to comply with the employer’s obligations undersection 17A,

(b) is not an employer to whomsubsection (8)(c)applies, or

(i) fails to comply with the employer’s obligations undersection 17A, or

(ii) fails to comply with an obligation referred to insubsection (8)(d),

simple interest shall be paid by the employer to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid on—

(I) in a case to whichparagraph (a)or(c)applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and

(II) in a case to whichparagraph (b)applies, 1 May 2024,

and such interest shall be calculated from—

(A) in a case to whichparagraph (a)applies, the date on which the event resulting in failure to comply with the obligation concerned occurred,

(B) in a case to whichparagraph (b)applies, the first day of Period 3, and

until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0274 per cent.]

(11)F181[…]

(12) Section 960E(2) of the Act of 1997 shall not apply in respect of Covid-19 liabilities where the employer concerned complies with the employer’s requirement to file returns undersection 17A.

(13) Where the Collector-General has, under section 985G(7) of the Act of 1997, varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterlyF182[or annually], liabilities in respect of contributions for any income tax months which are due from the employer at the same time as liabilities for income tax months within Period 1 shall be treated as Covid-19 liabilities.

(14)F183[…]

(15)F183[…]]

18.—For the purposes of section 285(2)(e) of the Companies Act 1963—

(a) the amount referred to in that subsection is deemed to include any amount—

(i) which, apart from Article 9 of the Regulations of 1996 would otherwise have been an amount due at the relevant date in respect of sums which an employer is liable under Chapter 2 or 3 of Part 2 and any regulation thereunder (other than the said Article 9) to deduct from reckonable earnings or reckonable emoluments, to which those Chapters apply, paid by the employer during the period of 12 months next before the relevant date, and

(ii) with the addition of any interest payable under Article 10 of the Regulations of 1996,

and

(b) notwithstanding subsection (1) of section 285 of the Companies Act 1963, the relevant date is deemed to be the date which is the ninth day after the end of the income tax month in which the relevant date (within the meaning of that subsection) occurred.

19. Winding-up and bankruptcy.

19.—(1) In this section “Act of 1988” means the Bankruptcy Act 1988.

[1993 s16(1); 2005 (SW&P) s26 & Sch 4]

(2) The assets of a limited company in a winding-up under the Companies Acts 1963 to 2005 shall not include—

[1993 s16(2)]

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Social Welfare Consolidation Act 2005

PART 1 Preliminary

1. Short title.

2. Interpretation. [1993 s2(1); 2005 (SW&P) s23 & Sch 1]

3. Interpretation generally. [1993 s3(1); 1995 (No. 2) s10(3)]

4. Regulations. [1993 s4(1)]

5. Expenses. [1993 s5(1)]

PART 2 Social Insurance

Chapter 1

6. Sources of moneys for benefits. [1993 s6(1); National Training Fund Act 2000 s4(10)]

7. Social Insurance Fund — expenditure on benefit. [2000 s29(a)]

8. Social Insurance Fund — payments to National Training Fund. [National Training Fund Act 2000 s5(5)]

8A. F100[Transfer of pension rights to EC institutions scheme.

9. Social Insurance Fund. [1993 s7(1)]

10. Actuarial review. [1998 s17]

11. Payments from Fund for acquisition of land, etc. [1993 s8(1)]

Chapter

12. Employed contributors and insured persons. [1993 s9(1)]

13. Employment contributions. [1993 s10(1)(a)]

14. Modified insurance. [1993 s11(1); 2005 (SW&P) s26 & Sch 4]

15. Calculation of reckonable earnings. [1993 s12(1)]

16. Employment by more than one employer. [1993 s13; 2001 s8(3)]

17. Payment of contributions and keeping of records. [1993 s14(1)]

17A. F165[Return by employer to Revenue Commissioners

17B. F166[Payment date for contributions

17C. F167[Covid-19: special warehousing and interest provisions for contributions

18. Priority debts to Social Insurance Fund in a company winding-up. [1993 s15(1); 1997 s35 & Sch G]

19. Winding-up and bankruptcy.