Social Welfare Consolidation Act 2005

(a) any sum deducted by an employer from the remuneration of an employee of the employer paid before the winding-up in respect of an employment contribution due and unpaid by the employer in respect of that contribution, or

(b) any sum which would have been deducted from the remuneration of an employee in respect of an employment contribution for a period of employment before a winding-up had that remuneration been paid before the winding-up,

and in such a winding-up a sum equal in amount to the sum so deducted and unpaid or which would have been deducted and payable shall, notwithstanding anything in those Acts, be paid to the Social Insurance Fund in priority to the debts specified in section 285(2) of the Companies Act 1963.

[1993 s16(3); 2005 (SW&P) s26 & Sch 4]

(3) A sum equal in amount to any sum deducted by an employer from the remuneration of an employee of the employer in respect of an employment contribution due by the employer and unpaid by the employer in respect of the contribution before the date of the order of adjudication or the filing of the petition for arrangement (as the case may be) shall not form part of the property of the bankrupt or arranging debtor so as to be included among the debts which under section 81 of the Act of 1988 are in the distribution of that property to be paid in priority to all other debts, but shall, before the distribution and notwithstanding anything in the Act of 1988, be paid to the Social Insurance Fund in priority to the debts specified in section 81 of the Act of 1988.

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

(4) Formal proof of a debt to which priority is given by this section is not required except where required by or under the Act of 1988 or the Companies Act 1963.

[1993 s16(5); 2005 (SW&P) s26 & Sch 4]

(5) There shall be included among the debts which under section 81 of the Act of 1988 are, in the distribution of the property of a bankrupt or arranging debtor, to be paid in priority to all other debts, all employment contributions payable by the bankrupt or arranging debtor during the 12 months before the date of the order of adjudication in the case of a bankrupt or the filing of the petition for arrangement in the case of an arranging debtor, and that Act has effect accordingly, and formal proof of the debts to which priority is given under this subsection is not required except in cases where it may otherwise be provided by general orders made under that Act.

Chapter

20. Self-employed contributors and insured persons. [1993 s17(1)]

20.—(1) Subject to this Act—

F184[(a) 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),

(not being a person included in any of the classes of person specified inPart 3ofSchedule 1) who has reckonable income or reckonable emoluments, shall be a self-employed contributor for the purposes of this Act regardless of whether the person is also an employed contributor,]

(b) every person becoming for the first time a self-employed contributor shall become insured under this Act and shall thereafter continue throughout his or her life to be so insured, and

(c) in the case of a person who, not having been an employed contributor at any time, becomes for the first time a self-employed contributor, the first day of the contribution year in which the person becomes a self-employed contributor shall be regarded as the date of entry into insurance.

[1993 s17(2)]

(2) Regulations may provide for—

(a) including among self-employed contributors classes of person or part of any class of person specified in or included in Part 3 of Schedule 1,

(b) adding to the classes of person specified in Part 3 of Schedule 1,

(c) the modification of any of the provisions of this Act relating to self-employed contributors,

(d) the application (with or without modification) to self-employed contributors or self-employment contributions payable under section 21(1)(a), (b) or (c) of any provisions of this Act which apply to employed contributors or employment contributions.

21. Rates of self-employment contributions and related matters. [1993 s18(1); 2001 s36 & Sch E]

21.—(1) F185[Subject tosection 38BA, self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions]:

(a) subject to F186[paragraphs (b),(ea)] and (f), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F187[4.2 per cent] of the reckonable income or the amount of F188[€650];

(b) where for any contribution year a self-employed contributor is informed by the Revenue Commissioners that he or she is not required to make a return of income within the meaning of section 1084 of the Act of 1997, self-employment contributions shall be paid by the self-employed contributor (whether by instalments or otherwise as may be prescribed) amounting to F189[€310] in respect of that contribution year;

(c) subject to F190[paragraphs (ea)and(f)], where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to F191[4.2 per cent] of the reckonable emoluments or the amount of F192[€650];

(d) subject to regulations under section 22, where a self-employment contribution has been paid by a self-employed contributor of not less than the amount that he or she is liable to pay under paragraph (a) or the amount specified in paragraph (b), whichever is appropriate, the self-employed contributor shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than that appropriate amount, no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week of that contribution year;

[1999 s19(2)]

(e) subject to section 26(3), self-employment contributions shall be disregarded in determining whether the contribution conditions for any benefit other than F193[jobseeker’s benefit granted by virtue of self-employment contributions specified insection 64(1)(a)(ii), jobseeker’s benefit (self-employed),] F194[Covid-19 pandemic unemployment payment,] F195[State pension (contributory)], F196[bereaved partner’s (contributory) pension], F197[guardian’s payment (contributory)], maternity benefit, adoptive benefit F198[,F199[paternity benefit, parent’s benefit]] F200[,F201[carer’s benefit,]treatment benefit] F202[,F203[invalidity pension]or bereavement grant are satisfied;]

F204[(ea) where in any contribution year a self-employed contributor avails of childcare services relief within the meaning of section 216C of theTaxes Consolidation Act 1997, he or she shall be liable for a contribution ofF205[€650]in respect of that amount for which childcare services relief is claimed under that section;]

(f) a person who, but for this paragraph, would be liable for contributions of F206[€650] under paragraphs (a) and (c) shall be liable only for a single contribution of F206[€650].

[1993 s18(2); 2001 s37 & Sch F]

(2) Regulations may provide for adjustments in the calculation of amounts payable in respect of self-employment contributions to facilitate computation and for the elimination from self-employment contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent.

[2004 (MP) s15]

(3) 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 emoluments of a self-employed contributor to which the agreement applies, shall pay a contribution at a rate of F207[4.2 per cent] in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and

(ii) notwithstanding 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 a self-employment contribution for the purposes of determining entitlement to any benefit specified in section 39(1).

[2004 (MP) s15]

(4) In subsection (3) “specified provision” means such provision as may be prescribed for the purposes of that subsection.

22. Regulations providing for determination of contributions payable. [1993 s19(1); 2001 s9(2)(a)]

22.—(1) Regulations may provide for the determination of the contributions payable, the amount or rates of those contributions, and the contribution weeks in respect of which those contributions shall be regarded as having been paid, in the case of a person who—

(a) becomes for the first time a self-employed contributor,

(b) ceases to be a self-employed contributor,

(c) is both an employed contributor and a self-employed contributor whether concurrently or not,

(d) in any contribution year has reckonable emoluments but does not have reckonable income,

(e) in any contribution year has both reckonable emoluments and reckonable income, or

(f) in any contribution year has reckonable emoluments which relate to a period less than the full year.

[1993 s19(2); 2001 s9(2)(b)]

(2) The Minister may by regulations specify the circumstances in which contributions payable by a self-employed contributor may be treated as paid.

[1993 s19(4); 2001 s9(2)(b)]

(3) For the purposes of this section “contributions” means—

(a) employment contributions payable under section 13, and

(b) self-employment contributions payable under section 21.

23. Regulations providing for collection of self-employment contributions, etc. [1993 s20(1); 1997 s33(1)(a)]

23.—(1) For the purposes of self-employment contributions payable under section 21(1)(a), (b) and (c), regulations may provide for—

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

(b) the collection and the recovery of and the furnishing of details in relation to self-employment contributions,

(c) the charging of interest on arrears of self-employment contributions,

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

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

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

(g) the deduction by an employer from the reckonable emoluments of a self-employed contributor of any self-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 paragraphs (a) to (g).

[1993 s20(2)]

(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for the assignment of any function relating to a matter referred to in that subsection to the Collector-General or any other specified person.

[1993 s20(3); 2002 (MP) s14(b)]

(3) The provisions of any enactment or instrument made under any enactment relating to—

(a) the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in F217[…] Part 42 of the Act of 1997) of income tax or the inspection of records for those purposes, or

(b) appeals in relation to income tax, or

(c) the publication of names of persons under F218[section 1086A] of the Act of 1997,

shall apply in relation to self-employment contributions in respect of reckonable emoluments 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 F219[Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)].

[1993 s20(4); 1997 s33(1)(b)]

(4) Other than in the case of the class or classes of self-employed contributors that may be prescribed, self-employment contributions payable by a self-employed contributor for a contribution year under section 21(1)(a) in respect of reckonable income shall be assessed, charged and paid in all respects as if they were an amount of income tax and they may be stated in one sum (hereafter in this subsection referred to as the “aggregated sum”) with the income tax contained in any computation of or assessment to income tax made by or on the self-employed contributor for the year of assessment (within the meaning of the Income Tax Acts) which coincides with the contribution year and for this purpose the self-employed contributions may be so stated notwithstanding that there is no amount of income tax contained in that computation or assessment and all the provisions of the Income Tax Acts, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief, apply as if the aggregated sum were a single sum of income tax.

[1993 s20(5); Taxes Consolidation Act 1997 Sch 31]

F220[(5) (a) Subject toparagraph (b), where an election made or deemed to be made under section 1018 of the Act of 1997 has effect for the year of assessment the self-employment contributions payableF221[by the spouse in respect of whom the election is made]shall be charged, collected and recovered as if they were the contributions ofF221[the other spouse].

(b)The question as to the amount of the self-employment contributions payable in respect ofF221[each spouse]is not affected by this subsection.]

F222[(5A) (a) Subject toparagraph (b), where an election made or deemed to be made under section 1031D of the Act of 1997 has effect for the year of assessment the self-employment contributions payable by the civil partner, who is not the nominated civil partner, shall be charged, collected and recovered as if they were the contributions of the nominated civil partner.

(b) The question as to the amount of the self-employment contributions payable in respect of each civil partner in a civil partnership is not affected by this subsection.]

[1993 s20(6); 2001 s25(1)]

(6) In any proceedings instituted by virtue of this Act, a certificate purporting to be signed by an officer of the Revenue Commissioners or by any officer duly appointed by the Minister in that behalf which certifies that an amount in respect of employment or self-employment contributions is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable.

F223[(7) Insubsection (5),‘spouse’means each person of a married couple who are living together.]

Chapter

24. Voluntary contributors. [1993 s21(1); 1997 s12(2)]

24.—F224[(1) Subject to this Act, where a person ceases to be an employed contributor or a self-employed contributor—

(a) otherwise than by reason of attaining pensionable age, or

(b) otherwise than, in the case of a person born on or after 1 January 1958, by reason of having been awarded the State pension (contributory) or attaining the age of 70 years,

and the person has qualifying contributions in respect of not less than 520 contribution weeks, he or she shall, on making application in the prescribed manner and within the prescribed period, be entitled to become an insured person paying contributions under this Act voluntarily (in this Act referred to as ‘a voluntary contributor’).]

F225[(1A) In the case of a person who becomes a voluntary contributor paying contributions under this Chapter before 6 April 2013,subsection (1)shall be read as if‘260 contribution weeks’were substituted for‘520 contribution weeks’.

(1B) In the case of a person who becomes a voluntary contributor paying contributions under this Chapter on or after 6 April 2013 but before 6 April 2014,subsection (1)shall be read as if‘364 contribution weeks’were substituted for‘520 contribution weeks’.

(1C) In the case of a person who becomes a voluntary contributor paying contributions under this Chapter on or after 6 April 2014 but before 6 April 2015,subsection (1)shall be read as if‘468 contribution weeks’were substituted for‘520 contribution weeks’.]

[1993 s21(2)]

(2) The occupational injuries insurance of a person shall be disregarded in determining the person’s right to become, or to continue to be, a voluntary contributor and the rate of voluntary contribution payable in any case shall not be affected by that insurance.

[1993 s21(3)]

(3) A voluntary contributor shall—

(a) where he or she becomes an employed contributor, cease to be a voluntary contributor except insofar as is provided in section 25(2), or

(b) where he or she becomes a self-employed contributor, cease to be a voluntary contributor.

25. Voluntary contributions by former employed contributors. [1993 s22(1)]

25.—(1) F226[(a) a contribution (in this Act referred to as a ‘voluntary contribution’), in the case of—

(i) a person who becomes a voluntary contributor by virtue ofsection 24(1)(a)and who is under pensionable age, or

(ii) 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),

shall be payable in each contribution year, at the time or times and in the manner that the Minister shall prescribe, at a percentage rate, as set out inparagraph (b), of the amount of the reckonable income (if any) of the contributor in the preceding contribution year or in an amount (‘minimum annual amount’), as set out inparagraph (b), whichever is the greater.]

[1993 s22(1)]

(b) (i) In the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are not reckonable for the purposes of F227[State pension (contributory)], the percentage rate shall be 2.6 per cent and the minimum annual amount shall be F228[€250].

[1993 s22(1)]

(ii) In the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are reckonable for the purposes of F227[State pension (contributory)], the percentage rate shall be 6.6 per cent and the minimum annual amount shall be F229[€500].

[1993 s22(1)]

(iii) F230[…]

[1993 s22(1)]

(c) F231[…]

[1993 s22(1); 2001 s36 & Sch E]

(d) “Reckonable income” for the purposes of this subsection means, subject to regulations, income derived from any employment, including any trade, business, profession, office or vocation.

[1993 s22(2)]

(2) F232[…]

[1993 s22(3); 1999 s19 & Sch E]

(3) F232[…]

[1993 s22(4); 1999 s19 & Sch E]

(4) Notwithstanding any other provision of this Act, but subject to subsection (5), a voluntary contributor shall not be entitled to F233[illness benefit], F234[jobseeker’s benefit], F235[jobseeker’s pay-related benefit,] maternity benefit, invalidity pension or treatment benefit and, where any voluntary contributions paid by the voluntary contributor are at the percentage rate for the time being payable under subsection (1)(b)(i), they shall be disregarded in determining whether the contribution conditions for F227[State pension (contributory)], F236[State pension (transition)] or bereavement grant are satisfied.

[1993 s22(5)]

(5) Notwithstanding subsection (4), any benefit mentioned in that subsection may be granted to a voluntary contributor in the circumstances and subject to the limitations that may be prescribed.

[1993 s22(6)]

(6) A voluntary contribution paid under subsection (1)(a) shall be regarded, where the contribution relates to a full contribution year, as having been paid for each contribution week in that contribution year or, where the contribution relates to a shorter period, as having been paid for each contribution week in that period.

26. Voluntary contributions by former self-employed contributors. [1993 s23(1); 2001 s36 & Sch E]

26.—(1) F237[Subject tosection 38BA, a voluntary contribution], in the case of a person who becomes a voluntary contributor by virtue of section 24(1)(b), shall be at the rate of F238[€650] in a contribution year payable at the time or times and in the manner that the Minister may prescribe.

[1993 s23(2); 1996 s27 & Sch G]

(2) Subject to subsection (3), voluntary contributions paid by a person under subsection (1) shall be disregarded for all benefit other than F239[State pension (contributory)], F240[bereaved partner’s (contributory) pension] and F241[guardian’s payment (contributory)].

[1993 s23(3); 1999 s19 & Sch E]

(3) Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after 6 April 1988, and any subsequent voluntary contributions paid by those persons, shall also be reckonable for F242[State pension (transition)] and bereavement grant in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 25(1)(b)(ii) F243[…].

[1993 s23(4)]

(4) A voluntary contribution paid under subsection (1) shall be regarded as having been paid for each contribution week in that contribution year.

27. Calculation of voluntary contributions. [1993 s24; 2001 s37 & Sch F]

27.—Regulations may provide for the calculation of the amounts payable in respect of voluntary contributions in accordance with prescribed scales, and for adjustments of those amounts to facilitate computation and to avoid fractions of one cent in those amounts.

Chapter 5

28. Optional contributors and optional contributions. [1993 (No. 2) s4]

28.—(1) A person engaged in share fishing shall, subject to the conditions that may be prescribed, be entitled to opt to become an insured person (“optional contributor”) paying contributions under this Chapter (“optional contributions”) which shall be payable in each contribution year with effect from the contribution year ending on 5 April 1994 at the time and in the manner that may be prescribed.

[1993 (No. 2) s4]

(2) An optional contributor ceases to be an optional contributor where he or she—

(a) ceases to be a person engaged in share fishing,

(b) ceases to be a self-employed contributor, or

(c) fails, in any contribution year, to pay an optional contribution which by virtue of being an optional contributor, he or she is liable to pay.

29. Rates of optional contributions and related matters. [1993 (No.2) s4; 2004 s6(1)]

29.—F244[(1)F245[Subject tosection 38BA, an optional contributor shall]pay an optional contribution amounting toF246[4.2 per cent]of his or her reckonable income in excess of€2,500 in the preceding contribution year, or€200, whichever is the greater amount.]

[1993 (No.2) s4]

(2) Subject to regulations under section 30, where an optional contribution has been paid by an optional contributor of not less than the amount that he or she is liable to pay under subsection (1), he or she shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than that appropriate amount, no contribution shall be regarded as having been paid by the optional contributor in respect of any week of that contribution year.

[1993 (No.2) s4; 2001 s37 & Sch F]

(3) Regulations may provide for adjustments in the calculation of amounts payable in respect of optional contributions to facilitate computation and for the elimination from optional contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent.

[1993 (No.2) s4]

(4) (a) Subject to paragraph (b), optional contributions shall be disregarded in determining whether the contribution conditions for any benefit other than F247[illness benefit], F248[jobseeker’s benefit] F249[, jobseeker’s benefit (self-employed)] or treatment benefit are satisfied.

(b) The contribution conditions for the benefits referred to in paragraph (a) shall not be regarded as being satisfied unless all optional contributions payable by an optional contributor in accordance with this Chapter have been paid.

30. Regulations providing for determination of optional contributions payable and related matters. [1993 (No.2) s4]

30.—Regulations may provide for—

(a) the determination of optional contributions payable, the amount or rates of those contributions, and the contribution weeks in respect of which those contributions shall be regarded as having been paid, in the case of a person who—

(i) becomes for the first time an optional contributor,

(ii) ceases to be an optional contributor, or

(iii) in any contribution year has reckonable earnings and reckonable income,

and

(b) any matter ancillary or incidental to any of the matters referred to in paragraph (a).

F253[Chapter

30A. F254[Definitions.

30A.—In this Chapter—

‘public office holder’means—

(a) the President,

(b) the holder of a qualifying office,

(c) a member of either House of the Oireachtas,

(d) a member of the judiciary,

(e) a military judge appointed under Chapter IVC of Part V of theDefence Act 1954(amended by theDefence (Amendment) Act 2007),

(f) the Attorney General,

(g) the Comptroller and Auditor General,

(h)F255[…]

(i) a member of the European Parliament for a constituency in the State, being a member who is in receipt of the salary specified in section 2(2) of theEuropean Parliament (Irish Constituency Members) Act 2009;

‘public body’means—

(a) a Department ofF256[State, or]

(b)F257[…]

(c) a body established by any enactment;

‘qualifying office’has the same meaning as it has in theFinancial Emergency Measures in the Public Interest Act 2009;

‘remuneration’means emoluments to which Chapter 4 of Part 42 of the Act of 1997 applies or is applied and which are payable by or on behalf of a public body to a public office holder.]

30B. F258[Contributions by public office holders.

30B.—(1) Contributions shall be paid by public office holders in accordance with this Chapter.

(2) A public body that is responsible for, or authorises, the payment of remuneration to a public office holder shall collect, or cause to be collected, a contribution at the rate ofF259[4.2 per cent]of the total remuneration payable to that public office holder in respect of the holding of a public office.

(3) Subject to this section, the liability for a contribution undersubsection (1)applies to the payment of any remuneration to a public office holder in respect of the holding of a public office—

(a) in respect of the contribution year commencing on 1 January 2011, and

(b) in respect of each subsequent contribution year.

(4) Where in any contribution week a payment of not more than€100 per week (or the equivalent thereof in respect of a public office holder remunerated otherwise than on a weekly basis) is made to or for the benefit of a public office holder in respect of the remuneration of that person arising from the holding of a public office, a contribution undersubsection (1)shall not be payable by that public office holder in respect of that remuneration arising from the holding of that public office.

(5) Where the total amount of remuneration arising from the holding of a public office does not exceed€5,200 in any contribution year, any contributions undersubsection (1)in respect of that contribution year shall be repaid to the public office holder.]

30C. F263[Payment of contributions into Social Insurance Fund.

30C.—All contributions undersection 30Bshall be paid into the Social Insurance Fund.]

30D. F264[Payment of contributions and keeping of records.

30D.—The provisions contained insection 17in relation to the payment and keeping of records of employment contributions underChapter 2shall apply in like manner to the payment and keeping of records of a contribution under this Chapter.]

F265[Chapter 5B

30E. F266[Application of Chapter 5B

30E.(1) This Chapter applies to an employed contributor who, in a contribution year, receives income referred to insubsection (2)and who—

(a) has attained the age of 16 years but has not attained pensionable age, and

(b) is employed in any one or more of the employments specified in Article 81, 82, 83 or 84 of the Regulations of 1996.

F267[(1A) This Chapter applies to—

(a) an employed contributor, and

(b) a person who is in receipt of a pension arising from a previous employment of that person or of his or her spouse or civil partner,

where such employed contributor or such person—

(i) has attained the age of 16 years but has not attained pensionable age, and

(ii) in a contribution year receives income referred to insubsection (3).]

(2) The income received by an employed contributor in a contribution year to whichsubsection (1)refers is one or both of the following as the case may be:

(a) reckonable emoluments;

(b) reckonable income, where such reckonable income includes income to which—

(i) Chapter 3 of Part 4, or

(ii) Part 43,

of the Act of 1997 applies.]

F267[(3) The income received by an employed contributor referred to insubsection (1A)(a)or a person referred to insubsection (1A)(b)in a contribution year to whichsubsection (1A)refers is unearned reckonable income where such employed contributor or person does not have—

(a) reckonable emoluments, or

(b) reckonable income to which—

(i) Chapter 3 of Part 4, or

(ii) Part 43,

of the Act of 1997 applies,

in that contribution year.

(4) Insubsection (3)‘unearned reckonable income’means reckonable income other than reckonable income to which—

(a) Chapter 3 of Part 4, or

(b) Part 43,

of the Act of 1997 applies.]

30F. F268[Contribution payable by person to whom Chapter 5B applies

30F.(1)F269[F270[Subject tosubsection (1A)andsection 38BA], a person]to whom this Chapter applies shall, in addition to any employment contribution which that person is liable to pay underChapter 2ofPart 2or regulations made under that Chapter, be liable to a contribution at the rate ofF271[4.2 per cent]of any reckonable emoluments and reckonable income referred to insection 30Eand received in a contribution year.

F272[(1A) A contribution shall not be payable in accordance with this Chapter in respect of reckonable income referred to insection 30E(2)or unearned reckonable income referred to insection 30E(3)for any contribution year in which a person to whom this Chapter applies is not a chargeable person within the meaning of section 959A of the Act of 1997.]

(2) A contribution payable in accordance with this Chapter shall be disregarded in determining whether the contribution conditions for any benefit are satisfied.

(3) Regulations may provide for adjustments in the calculation of amounts payable in respect of liability for contributions under this Chapter to facilitate computation and for the elimination from such contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent.

(4) 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 comprise reckonable emoluments to which the agreement applies, ofF273[a person]to whom this Chapter applies, shall pay a contribution at a rate ofF274[4.2 per cent]in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and

(ii) notwithstanding Article 7 of the Regulations of 1996, shall not be entitled to recover fromF273[a person]any part of a contribution paid in accordance withsubparagraph (i),

and

(b) a contribution paid in accordance withparagraph (a)(i)shall be disregarded in determining whether the contribution conditions for any benefit are satisfied.

(5) Insubsection (4)‘specified provision’means such provision as may be prescribed for the purposes of that subsection.]

30G. F281[Regulations providing for collection of contributions under Chapter 5B etc.

30G.(1) For the purposes of the contribution payable in accordance with this Chapter, regulations may provide for—

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

(b) the collection and the recovery of and the furnishing of details in relation to such contributions,

(c) the charging of interest on arrears of such contributions,

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

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

(f) the deduction, by an employer from the reckonable emoluments ofF282[a person]to whom this Chapter applies, of any contribution payable under this Chapter reasonably believed by the employer to be dueF282[by the person], and adjustment in any case of over-deduction, and

(g) any matter ancillary or incidental to any of the matters referred to inparagraphs (a)to(f).

(2) Without prejudice to the generality ofsubsection (1), regulations under that subsection may provide for the assignment of any function relating to a matter referred to in that subsection to the Collector-General or any other specified person.

(3) The provisions of any enactment or instrument made under any enactment relating to—

(a) the estimation, collection and recovery of income tax (including the provisions relating to the offset of taxes and appropriation of payments in Part 42 of the Act of 1997) or the inspection of records for those purposes,

(b) appeals in relation to income tax, or

(c) the publication of names of persons underF283[section 1086A]of the Act of 1997,

shall apply in relation to contributions payable under this Chapter in respect of reckonable emoluments that the Collector-General is obliged to collect as if the contributions were an amount of income tax that the employer was liable to remit to the Collector-General underF284[Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)].

(4) Other than in the case of the class orF282[classes of person]to whom this Chapter applies that may be prescribed, contributions payable in accordance with this Chapter for a contribution year in respect of reckonable income shall be assessed, charged and paid in all respects as if they were an amount of income tax and they may be stated in one sum (in this subsection referred to as the‘aggregated sum’) with the income tax contained in any computation of or assessment to income tax made by or onF282[that person]for the year of assessment (within the meaning of the Income Tax Acts) which coincides with the contribution year and for this purpose the contributions payable in accordance with this Chapter may be so stated notwithstanding that there is no amount of income tax contained in that computation or assessment and all the provisions of the Income Tax Acts, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief, apply as if the aggregated sum were a single sum of income tax.

(5) (a) Subject toparagraph (b), where an election made or deemed to be made under section 1018 of the Act of 1997 has effect for the year of assessment the contributions payable under this ChapterF285[by the spouse in respect of whom the election is made]shall be charged, collected and recovered as if they were the contributions ofF285[the other spouse].

(b) The question as to the amount of the contributions payable under this Chapter in respect ofF285[each spouse]is not affected by this subsection.

(6) (a) Subject toparagraph (b), where an election made or deemed to be made under section 1031D of the Act of 1997 has effect for the year of assessment the contributions payable under this Chapter by the civil partner, who is not the nominated civil partner, shall be charged, collected and recovered as if they were the contributions of the nominated civil partner.

(b) The question as to the amount of the contributions payable under this Chapter in respect of each civil partner in a civil partnership is not affected by this subsection.

(7) In any proceedings instituted by virtue of this Act, a certificate purporting to be signed by an officer of the Revenue Commissioners or by any officer duly appointed by the Minister in that behalf which certifies that an amount in respect of contributions payable in accordance with this Chapter is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable.]

F286[(8) Insubsection (5),‘spouse’means each person of a married couple who are living together.]

Chapter 6

31. Employment outside State. [1993 s25(1)]

31.—(1) Regulations may modify the provisions of this Part and Schedule 1 in their application in the case of persons who are or have been outside the State while insured under this Part.

[1993 s25(2)]

(2) The modifications which may be made by regulations for the purposes of subsection (1) shall, in particular, include the deletion of “in the State” in paragraph 1 of Part 1 of Schedule 1.

[1993 s25(3)]

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

32. Regulations varying rates and amounts of contributions. [1993 s26]

32.—Regulations may alter the rates or amounts of employment, self-employment or voluntary contributions.

33. Exceptions and credits. [1993 s27; 1996 s24(1)(c)]

33.—Regulations may provide for—

(a) making exceptions from the liability to pay contributions for any specified periods, and

(b) crediting contributions to insured persons for any specified periods, including, in particular—

(i) periods for which there is an exception from the liability to pay contributions by virtue of paragraph (a),

(ii) the period between the beginning of the contribution year last preceding that in which they become insured persons and their entry into insurance, and

(iii) periods in any contribution year in which they become or cease to be a homemaker within the meaning of section 108(2).

34. Return of contributions paid in error. [1993 s28; 1993 (No.2) s6]

34.—Regulations may provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of any sums paid in error by means of employment, self-employment, voluntary or F287[optional contributions or contributions underChapter 5Aor5BofPart 2].

34A. F288[Return of contributions — share-based remuneration.

34A.—(1) The Minister may return, subject to any conditions, restrictions and deductions, any contributions—

(a) paid in accordance withsection 13(2)(b)—

(i)F289[pursuant to paragraph (a)(ii) or (b)(ii) of the definition of‘reckonable earnings’specified in]Article 3F290[(amended by the Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2010 (S.I. No. 684 of 2010))]of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996)F291[…], in respect of any gain, chargeable amount, value or amount realised, acquired or appropriated, as the case may be, during the contribution year commencing on 1 January 2011 which is the subject of a written contract or agreement that is in place before 1 January 2011, or

(ii) in respect of share-based remuneration received by way of forfeitable shares to which section 128E of the Act of 1997 refers, where subsection (6) ofF292[that section applies,]

F293[(b) paid in accordance withsection 13(2)(d)—

(i) pursuant to paragraph (a)(ii) or (b)(ii) of the definition of‘reckonable earnings’specified in Article 3 (amended by the Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2010 (S.I. No. 684 of 2010)) of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), or

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

and]

F294[(c) paid in accordance withsection 21in respect of share-based remuneration received by way of forfeitable shares to which section 128E of the Act of 1997 refers, where subsection (6) of that section applies.]

(2) The Minister may make regulations providing for the return, subject to any conditions, restrictions and deductions specified in the regulations, of the contributions referred to insubsection (1),F295[to an employed contributor, the employer of an employed contributor and a self-employed contributor,]as the case may be, and such regulations may include—

(a) prescribing the procedure for an application for such return, and

(b) prescribing the procedure for such returnF296[on the death of an employed contributor and a self-employed contributor].]

35. Return of contributions where entry into insurance occurs after specified age. [1993 s29(1)]

35.—(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor whose entry into insurance occurred—

(a) after he or she had attained the age of 60 years,

(b) after he or she had attained the age of 58 years in the case of a person who attained the age of 57 years on or after 1 July 1974,

(c) after he or she had attained the age of 57 years in the case of a person who attained the age of 56 years on or after 1 April 1975, or

(d) after he or she had attained the age of 56 years in the case of a person who attained the age of 55 years on or after 1 October 1977,

as is determined in accordance with the regulations to have been paid in respect of F297[State pension (contributory)].

[1993 s29(2)]

(2) (a) In the case of a person who attained the age of 56 years on or after 1 April 1975, subsection (1)(b) shall not apply on his or her attaining the age of 57 years.

(b) In the case of a person who attained the age of 55 years on or after 1 October 1977, subsection (1)(c) shall not apply on his or her attaining the age of 56 years and subsection (1)(b) shall not apply on his or her attaining the age of 57 years.

[1993 s29(3)]

(3) For the purposes of this section, the entry into insurance of an employed contributor or a voluntary contributor by virtue of section 24(1)(a), subject to subsection (6), is deemed to have occurred after he or she had attained the appropriate age under subsection (1) where after the time of that attainment he or she became for the first time an employed contributor in respect of whom contributions reckonable for the purposes of the contribution conditions for F298[a State pension (contributory)] are payable and he or she had not been an employed contributor under the National Health Insurance Acts 1911 to 1952 before attaining that age.

[1993 s29(4)]

(4) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 26 by a voluntary contributor, who entered into insurance for the purposes of section 109(1) after he or she had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of F297[State pension (contributory)].

[1993 s29(5)]

(5) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor who entered into insurance for the purposes of section 115(1) after he or she had attained the age of 55 years as is determined in accordance with the regulations to have been paid in respect of F299[State pension (transition)].

[1993 s29(6)]

(6) For the purposes of this section, in the case of a relevant person within the meaning of section 108(4), “entry into insurance” has the meaning given to it by section 108(5) or (6).

[1997 s33(2)]

(7) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution paid under section 26 by a voluntary contributor, who—

(a) had attained the age of 56 years on 6 April 1988, and

(b) became a self-employed contributor within the meaning of section 20 on or after 6 April 1988,

as may be determined in accordance with the regulations to have been paid in respect of F297[State pension (contributory)].

36. F301[Return of employment contributions in respect of certain seafarers] [1997 s33(3)]

F301[36.(1) The Minister may, on application made to him or her in that behalf, return to an employer any employment contribution paid in accordance withsection 13(2)(d)in respect of the employment of a qualifying seafarer in respect of such period as may be prescribed.

(2) An application undersubsection (1)shall be made—

(a) in the manner,

(b) to such persons,

(c) by a specified day or within a specified period, and

(d) in such form,

as may be prescribed.

(3) In this section—

‘qualifying seafarer’means a master or seaman, within the meaning ofsection 742of theMerchant Shipping Act 1894, who is employed by a ship owner to work on board a qualifying ship during a period in which that ship is at sea, where that person—

(a) in the case where he or she is working on board a vessel (including a sea-going passenger vessel with facilities to enable road or rail vehicles to roll on or off the vessel and carrying more than 12 passengers) providing scheduled passenger services between ports of the European Economic Area, is a citizen of a member state of the European Economic Area, or

(b) in any other case, is liable to taxation or social security contributions, or both of them, in a member state of the European Economic Area;

‘qualifying ship’means a sea-going vessel which is—

(a) registered in the shipping register of a member state of the European Economic Area,

(b) not less than 100 tons gross tonnage, and

(c) self-propelled,

but does not include—

(i) a fishing vessel, tug or vessel used primarily as a floating platform for working machinery or as a diving platform, as may be prescribed, or

(ii) such other vessel of a type that is not normally used for the purposes of the activities specified in paragraph (a), (b), (c), (e) or (f) of the definition of‘qualifying shipping activities’contained in section 407(1) of the Act of 1997.]

37. F302[Return of contributions — maintenance arrangements] [2000 s23(1)]

F302[37.Regulations may provide for the return of so much, if any, as may be prescribed subject to any conditions that may be prescribed, of any employment contribution, self-employment contribution, voluntary contribution, optional contribution or contribution underChapter 5Aor5BofPart 2paid by a contributor, in respect of any payment made by him or her under or pursuant to a maintenance arrangement—

(a) within the meaning of section 1025 of the Act of 1997 relating to a marriage, where the maintenance arrangement is for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of that payment,

(b) within the meaning of section 1031J of the Act of 1997 relating to a civil partnership, where the maintenance arrangement is for the benefit of the other party to the civil partnership, unless section 1031K of that Act applies in respect of that payment, or

(c) within the meaning of section 1031Q of the Act of 1997 relating to a relationship between cohabitants, where the maintenance arrangement is for the benefit of the other cohabitant to the relationship.]

38. Return of contributions - payments to personal pensions. [2002 (MP) s11]

38.—F303[…]

38A. F304[Limitation on return of contributions.

38A.—(1) Subject tosubsections (2)and(3), an application, pursuant toF305[section 34or37], for the return of contributions shall be made—

(a) within 4 years of the last day of the contribution year in respect of which the contributions concerned were paid, and

(b) in such manner as the Minister or the Collector General, as appropriate, may from time to time determine.

(2)Subsection (1)shall not apply where—

(a) an application for the return of contributions was made on or before 31 December 2009, or

(b) the return of contributions is pursuant to a decision of a deciding officer or, where such decision is appealed, an appeals officer—

(i) on a question referred to insubparagraph (iv),(v),(vi),(x),(xi)or(xii)ofsection 300(2)(a), and

(ii) the request for such decision was received by the Minister on or before 31 December 2009.

(3) A return of contributions may be subject to all or any of the following:

(a) a deduction of the amount of any contributions which—

(i) were paid at an incorrect rate in respect of an insured person, and

(ii) were treated, under Article 71(1) of the Social Welfare (Consolidated Contributions and Insurability) Regulations (S.I. No. 312 of 1996), as paid on account of contributions properly payable in respect of such person;

(b) a deduction of an amount equivalent to the amount of any benefit paid to the person by reason of contributions having been paid in error.

(4) Regulations may provide for the method of calculation of the amount of any contributions due to be repaid.

(5) In this section—

‘benefit’has the meaning assigned to it bysection 7(2);

F306[‘contributions’means—

(a) employment contributions,

(b) self-employment contributions,

(c) voluntary contributions,

(d) optional contributions, or

(e)F307[…]

F308[(f) contributions underChapter 5Aor5BofPart 2.]]]

38B. F309[Recovery of redundancy payments

38B.(1) A return of the employer’s contribution undersection 34,34Aor36shall be subject to a deduction in respect of any amount paid by the Minister in accordance withsection 32(2) of theRedundancy Payments Act 1967.

(2) The amount to be deducted shall be calculated in accordance with subsections (4), (5) and (6) ofsection 322 of theRedundancy Payments Act 1967.]

38BA. F310[Calculation of certain rates of contribution applicable to part years

38BA.(1) Subject tosubsection (2), this section applies to a contribution payable under any of the following provisions:

(a)section 21(1);

(b)section 26(1);

(c)section 29(1);

(d)section 30F.

(2) This section shall not apply to contributions payable on emoluments to which Chapter 4 of Part 42 of the Act of 1997 applies.

(3) Where, by virtue of any amendment to this Act, a person is required to pay a contribution to which this section applies at different rates, or in different amounts, in two parts of a contribution year, the rate of the contribution payable by the person in respect of the contribution year shall be determined by the following formula—

( (A x C) + (B x D) ) / 12

where—

A is the first rate,

B is the second rate,

C is the number of months (including part months) in the contribution year during which the first rate is effective in relation to the person, and

D is the number of months (including part months) in the contribution year during which the second rate is effective in relation to the person.

(4) In this section—

‘contribution’ includes a reference to a contribution payable whether expressed as a euro amount, as a percentage of reckonable income or as a percentage of reckonable emoluments;

‘first rate’ means the contribution effective in relation to a person from the first day of a contribution year until the day before the day on which the second rate becomes effective in relation to the person;

‘second rate’ means the contribution effective in relation to a person on the last day of a contribution year.]

F311[Chapter 6A

38C. F312[Application of Chapter 6A

38C.(1) This Chapter applies to a person who, on or after 13 March 2020 was—

(a) entitled to, and in receipt of, a payment made to address the adverse economic effects of Covid-19 made by the Minister undersection 202and commonly known as the pandemic unemployment payment,

(b) entitled to, and in receipt of, the Covid-19 pandemic unemployment payment,

(c) entitled to, and in receipt of, a payment underChapter 12or12Aof this Part, but who would otherwise be entitled to a payment referred to inparagraph (a)or(b),

(d) entitled to, and in receipt of, a payment underChapter 2ofPart 3, but who would otherwise be entitled to a payment referred to inparagraph (a)or(b),

(e) an employed contributor whose employer is, or was, in receipt of the temporary wage subsidy, or

(f) an employed contributor whose employer was, before the coming into operation of Part 7 of the Act of 2020, in receipt of a subsidy in respect of him or her paid to his or her employer under a scheme provided by the Revenue Commissioners on behalf of the Minister and commonly known as the Covid-19 employer refund scheme.

(2) The Minister may, with the consent of the Minister for Public Expenditure and Reform, make regulations, having regard to the matters specified insection 38E(5), to provide for the application of this Chapter to a person specified in those regulations.]

38D. F313[Section 13: supplemental provisions for purposes of Chapter

38D.(1) In any contribution week, where an employed contributor referred to insection 38C(1)(e)—

(a) is, or was, also a specified employee within the meaning of section 28 of the Act of 2020, or

(b) was also an employee in receipt of the subsidy referred to insection 38C(1)(f),subsection (2)shall, in addition tosection 13, also apply to any such employed contributor.

(2) For the purposes ofsubsection (1), the following shall apply in respect of an employed contributor referred to in that subsection—

(a) an employment contribution shall not be payable by that employed contributor in respect of reckonable earnings from the employment concerned in any contribution week referred to insubsection (1), and

(b) an employment contribution shall be payable by the employer of that employed contributor at the rate of 0.5 per cent of any reckonable earnings paid to that employed contributor which are additional to the temporary wage subsidy.]

38E. F314[Attribution of contributions: certain payments relating to Covid-19

38E.(1) A person—

(a) who was an employed contributor in the week immediately before his or her becoming a person referred to inparagraph (a),(b),(c),(d),(e)or(f)ofsection 38C(1), and

(b) to whomsection 13applied in that week, shall be deemed to have made an employment contribution in accordance withsection 13in respect of each week in which he or she is, or was, a person referred to inparagraphs (a),(b),(c),(d),(e)or(f)ofsection 38C(1).

(2) The amount of an employment contribution attributed under this section shall, notwithstanding any other enactment, be of the same amount of the contribution made by the employed contributor referred to insubsection (1)in the week immediately before his or her becoming a person referred to inparagraph (a),(b),(c),(d),(e)or(f)ofsection 38C(1).

(3) Notwithstandingsubsection (1), the Minister may, in respect of a person to whomsubsection (1)applies, by regulation, with the consent of the Minister for Public Expenditure and Reform and having regard to the matters specified insubsection (5), prescribe the maximum number of contribution weeks in respect of which employment contributions have been deemed, undersubsection (1), to have been made.

(4) The Minister may, with the consent of the Minister for Public Expenditure and Reform, and having regard to the matters specified insubsection (5), by regulation prescribe the number of self-employment contributions to be attributed to a self-employed contributor and in respect of which such contributions shall be deemed to have been made by the self-employed contributor in respect of any contribution week commencing on or after 13 March 2020.

(5) When making regulations under this section, the Minister shall have regard to the following:

(a) the potential impact of Covid-19 on the entitlements of employed contributors and self-employed contributors;

(b) the manner in which self-employed contributions are paid by self-employed contributors and employment contributions are paid by employed contributors;

(c) the impact, or potential impact of, Covid-19 and the attribution of any such employment contributions and self-employment contributions on the Social Insurance Fund;

(d) the policies and objectives of the Government to protect the health and welfare of members of the public;

(e) the need to ensure the most beneficial, effective and efficient use of resources.]

38F. F315[Exchange of information in relation to Chapter

38F.(1) Notwithstandingsection 261or any other enactment in relation to the confidentiality of information relating to employers and insured persons or other persons entitled to benefits or assistance under this Act, information relevant to a relevant subsidy, in so far as it relates to the effective operation of this Chapter, may be exchanged between the Minister and the Revenue Commissioners.

(2) In this section, ‘relevant subsidy’ means—

(a) the subsidy referred to insection 38C(1)(f)and commonly known as the Covid-19 employer refund scheme,

(b) the temporary wage subsidy, and

(c) the employment wage subsidy scheme within the meaning of section 28B of the Act of 2020.]

38G. F316[Section 13: additional supplemental provisions for purposes of Chapter

38G.(1) In any contribution week, where a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of the employed contributor, an employment contribution shall be payable by the employer of that employed contributor at the rate of 0.5 per cent of the amount of reckonable earnings paid to that employed contributor in that week.

F317[(1A)Subsection (1)shall cease to have effect on 28 February 2022 and, on and from 1 March 2022, the provisions ofsection 13(2)(d)shall accordingly apply to the employed contributor’s employer.]

(2) In this section—

‘employed contributor’ means an employed contributor who is also a qualifying employee within the meaning of section 28B (inserted by section 2(2) of the Financial Provisions (Covid-19) (No. 2) Act 2020) of the Act of 2020;

‘employer’, in relation to an employed contributor, means an employer of the employed contributor who is also an employer within the meaning of section 28B of the Act of 2020.]

Chapter 7

39. Description of benefits. [1993 s30(1); 2005 (SW&P) s26 & Sch 4]

39.—(1) Benefits under this Part shall be of the following descriptions and are so described in this Act—

(a) F318[illness benefit],

F319[(aa) partial capacity benefit,]

(b) maternity benefit,

(c) health and safety benefit,

(d) adoptive benefit,

F320[(da) paternity benefit,]

F321[(db) parent’s benefit,]

(e) F322[jobseeker’s benefit],

F323[(ea) jobseeker’s benefit (self-employed),]

F324[(eaa) jobseeker’s pay-related benefit,]

F325[(eb) Covid-19 pandemic unemployment payment,]

F326[(f) occupational injuries benefit comprising injury benefit, disablement benefit and death benefit,]

(g) carer's benefit,

(h) F327[State pension (contributory)],

(i) F328[State pension (transition)],

(j) invalidity pension,

F329[(k) bereaved partner’s (contributory) pension,]

(l) F330[guardian’s payment (contributory)],

(m) bereavement grant,

F331[(n) bereaved parent grant (paid by virtue of receipt of a benefit underPart 2).]

[1993 s30(2)]

(2) Subject to section 138 and so long as that section remains in force, benefit shall, in addition to including the benefits referred to in subsection (1), also include treatment benefit under that section.

Chapter 8

40. Entitlement to benefit. [1993 s31(1)]

40.—F332[(1) Subject to this Act, a person shall only be entitled to illness benefit in respect of any day of incapacity for work (in this Act referred to as“a day of incapacity for work”) which forms part of a period of interruption of insurable employment, where—

F333[(a) on the day for which the benefit is claimed—

(i) the person is under pensionable age, or

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

(aa) he or she is incapable of work,

(ab) the reason for the period of interruption of employment is as a direct result of the person concerned being incapable of work and for no other reason, and

F334[(b) he or she satisfies the contribution conditions insection 41.]]

[1993 s31(2)]

(2) A person shall not be entitled to F335[illness benefit] for the first F336[3] days of any period of incapacity for work.

F337[(2A)Subsection (2)shall not apply to a person who had an entitlement toF338[jobseeker’s benefit, jobseeker’s allowance or jobseeker’s pay-related benefit]for any day or days in the period of 14 consecutive days ending on the day before the first day of incapacity for work.]

F339[(2B) Notwithstandingsubsections (2)and(2A), a person shall not be entitled to illness benefit—

(a) for any day in respect of which the person is entitled to statutory sick leave under the Act of 2022, or

(b) for any day in respect of which the person, where he or she is otherwise entitled to statutory sick leave under the Act of 2022 is, instead of and in substitution for that entitlement to the statutory sick leave days concerned, being provided by his or her employer with a sick leave scheme under the Act of 2022.

(2C)Subsection (2B)shall not apply in a case where an exemption is for the time being in force under section 10 of the Act of 2022 in respect of the employer of the person concerned.

(2D) Notwithstandingsubsections (2),(2A)and(2B), a person shall not be entitled to illness benefit for the first day of any such entitlement, where in the immediately preceding 6 days the person is entitled to statutory sick leave under the Act of 2022 in respect of a Sunday.]

[1993 s31(3); 2003 s8]

(3) For the purposes of any provision of this Act relating to F335[illness benefit]—

(a) a day shall not be treated in relation to an insured person as a day of incapacity for work unless on that day the person is incapable of work,

(b) “day of interruption of employment” means a day which is a day of incapacity for work or of unemployment,

(c) any 3 days of interruption of employment, whether consecutive or not, within a period of 6 consecutive days shall be treated as a period of interruption of employment and any 2 such periods not separated by a period of more than 26 weeks shall be treated as one period of interruption of employment,

(d) any 3 days of incapacity for work, whether consecutive or not, within a period of 6 consecutive days shall be treated as a period of incapacity for work and any two such periods not separated by more than 3 days shall be treated as one period of incapacity for work F340[…],

(e) notwithstanding paragraph (d), in the case of a person who, on or after 1 April 2002, has been in receipt of F335[illness benefit] for not less than 1,560 days in respect of a period of incapacity for work and who, within the same period of interruption of employment, has subsequent periods of incapacity for work, any 2 such subsequent periods of incapacity for work within that period of interruption of employment not separated by a period of more than 13 weeks shall be treated as one period of incapacity for work,

F341[(ea) notwithstandingparagraph (d), in the case of a person who, on or after 1 May 2007, has been in receipt of illness benefit for not less than 624 days in respect of a period of incapacity for work and who, within the same period of interruption of employment, has subsequent periods of incapacity for work, any 2 such subsequent periods of incapacity for work within that period of interruption of employment not separated by a period of more than 26 weeks shall be treated as one period of incapacity for work,]

F342[(eb) for the purpose ofparagraph (ea), in calculating the total of 624 days, the following days shall, in addition to any days in respect of which the person was in receipt of illness benefit, be included in the calculation:

(i) any statutory sick leave days under the Act of 2022, other than the first 3 days of such sick leave;

(ii) any day in respect of which the person, where he or she is otherwise entitled to statutory sick leave under the Act of 2022 is, instead of and in substitution for that entitlement to the statutory sick leave days concerned, being provided by his or her employer with a sick leave scheme under the Act of 2022, other than the first 3 days of payment under such scheme.]

(f) F343[other than for the purposes ofsubsection (2A), Sunday] or any other day in each week that may be prescribed shall not be treated as a day of incapacity for work or of unemployment and shall be disregarded in computing any period of consecutive days,

(g) a day shall not be treated in relation to an insured person as a day of incapacity for work where, in respect of that day, the insured person is being paid by his or her employer in respect of holiday leave,

(h) any 2 periods of incapacity for work separated by a period in respect of which an insured person is being paid by his or her employer in respect of holiday leave shall be treated as one period of incapacity for work.

[1993 s31(4)]

(4) Subject to subsection (3), regulations may make provision as to the days which are or are not to be treated for the purposes of F335[illness benefit] as days of incapacity for work or of unemployment.

[1993 s31(5); 2001 s37 & Sch F]

(5) The amount payable by way of benefit for any day of incapacity for work shall be one-sixth of the appropriate weekly rate, subject to the total amount being paid at any time by virtue of this subsection being rounded up to the nearest 10 cent where it is a multiple of 5 cent but not also a multiple of 10 cent and being rounded to the nearest 10 cent where it is not a multiple of 5 cent or 10 cent.

[1993 s31(6)]

(6) A person who was in receipt of maternity benefit under section 47 on any of the 3 days before the day in respect of which a claim for F335[illness benefit] is made shall not be entitled to F335[illness benefit] for the first 3 days of incapacity for work in respect of that claim.

F347[(7) ...

(8) ...]

F344[(7)F345[…]

(8)F345[…]

(9)F345[…]

(10)F345[…]

(11)F345[…]

(12)F346[…]]

40A. F348[Regulations in respect of persons to whom section 40(7) applies

40A.F349[…]]

41. Conditions for receipt. [1993 s32(1); 2003 s9(1)]

41.—(1) The contribution conditions for F350[illness benefit] are—

F351[(a) that the claimant has qualifying contributions in respect of not less than 104 contribution weeks in the period between his or her entry into insurance and the day for which the benefit is claimed, and]

[2005 (SW&P) s11(a)]

(b) that the claimant—

(i) has qualifying contributions or credited contributions in respect of not less than 39 contribution weeks, of which at least 13 must be qualifying contributions, in the second last complete contribution year before the beginning of the benefit year which includes the day for which the benefit is claimed, or

(ii) has qualifying contributions in respect of not less than 26 contribution weeks in each of the second last and third last complete contribution years before the beginning of the benefit year which includes the day for which the benefit is claimed,

and

[1993 (No. 2) s7]

(c) that the claimant has—

(i) prescribed reckonable weekly earnings, or

F352[(ia) prescribed weekly earnings, in the case of a person who immediately before the week of incapacity for which illness benefit was claimed—

(I) was in receipt ofF353[invalidity pension,]carer’s benefit or carer’s allowance, and

(II) was in receipt of illness benefit immediately before receiving a payment referred to insubparagraph (I),

or]

(ii) in the case of a person who qualifies for F350[illness benefit] by virtue of having paid optional contributions, prescribed reckonable weekly income,

in excess of a prescribed amount in the prescribed period.

[1993 s32(2); 2005 (SW&P) s26 & Sch 4]

(2) In the case of a claim for F350[illness benefit] where the period of interruption of employment began before 6 April 1987, subsection (1)(a) shall be read as if “26” were substituted for “52”.

[2003 s9(1)(b)]

(3) In the case of a claim for F350[illness benefit] where the period of interruption of employment began on or after 6 April 1987 and before 5 April 2004, subsection (1)(a) shall be read as if “39” were substituted for “52”.

F354[(3A) In the case of a claim for illness benefit where the period of interruption of employment began on or after 5 April 2004 and before 5 January 2009,subsection (1)(a)shall be read as if‘52’were substituted for‘104’.]

[1993 s32(3); 2005 (SW&P) s11(a)]

(4) Regulations may provide for entitling to F350[illness benefit], subject to the conditions that may be prescribed, the class or classes of persons who would be entitled to that benefit but for the fact that the requirement in subsection (1)(b) that there must be qualifying contributions in respect of at least 13 contribution weeks in the second last complete contribution year before the beginning of the benefit year which includes the day for which the benefit is claimed is not satisfied.

[1993 s32(4)]

(5) Where a person has been entitled to payment of F350[illness benefit] in respect of any day which is on or after 3 January 1981, or would but for section 40(2) or 46(1) have been so entitled, then, in relation to F350[illness benefit], the benefit year which includes the first such day in every period of incapacity for work which is, or is deemed to be, a separate period of incapacity shall, for the purpose of the F355[conditions contained insubsections (1)(b)and(c)], be regarded as continuing for each day of incapacity for work in that period in respect of which the person's right to that benefit has not been exhausted up to and including the 312th day in that period in respect of which the benefit has been paid.

F356[(5A)Subsection (5)shall not apply where a person has been entitled to illness benefit, and in the course of a period of incapacity for work, would be entitled to payment of such benefit at a higher rate than would be payable were that person a person to whom the said subsection applied.]

F357[(5B) For the purpose ofsubsection (5), in calculating the total of 312 days, the following days shall, in addition to any days in respect of which the person was in receipt of illness benefit, be included in the calculation:

(a) any statutory sick leave days under the Act of 2022, other than the first 3 days of such sick leave;

(b) any day in respect of which the person, where he or she is otherwise entitled to statutory sick leave under the Act of 2022 is, instead of and in substitution for that entitlement to the statutory sick leave days concerned, being provided by his or her employer with a sick leave scheme under the Act of 2022.]

[1993 s32(5)]

(6) Regulations may provide for modifications of the contribution conditions set out in subsection (1).

[1993 s32(6)]

(7) Subject to subsection (8), regulations may provide for entitling to F350[illness benefit] persons who would be entitled to that benefit but for the fact that the condition in subsection (1)(c) is not satisfied.

[1993 s32(7)]

(8) Regulations under subsection (7) shall provide that benefit payable by virtue of those regulations shall be payable at a rate less than that specified in Schedule 2 and the rate specified by the regulations may vary with the extent to which either of the conditions set out in subsection (1)(c) is satisfied.

[1993 s32(8)]

(9) The requirement contained in subsection (1)(b)(i) that there must be qualifying contributions in respect of at least 13 contribution weeks in the relevant contribution year shall not apply to any period of incapacity for work beginning before 1 July 1992.

[1993 (No. 2) s12; 1999 s24(1)]

(10) The requirement contained in subsection (1)(c) that the claimant must have prescribed reckonable weekly earnings in excess of a prescribed amount in the prescribed period shall not apply in the case of a claim for F350[illness benefit] made by a person in the benefit year in which that person, having been a volunteer development worker, returns to the State from a developing country or in the next 2 succeeding benefit years.

[2005 (SW&P) s4(1)]

(11) In the case of any claim for F350[illness benefit], where, at the time of application for that benefit, the claimant—

(a) is in receipt of or entitled to F358[jobseeker’s allowance] under section 142(1)(a), and

(b) has qualifying contributions in respect of not less than 260 weeks,

subsection (1)(b)(i) shall be read as if “39 contribution weeks” were substituted for “39 contribution weeks, of which at least 13 must be qualifying contributions” and subsection (1)(c) shall not apply.

[2005 (SW&P) s4(1)]

(12) In the case of any claim for F350[illness benefit] F359[made before 1 July in any year] where, on the date immediately before the claim, a person was in receipt of or entitled to occupational injury benefit, subsection (1)(b)(i) shall be read as if “in the second last or third last complete contribution year” were substituted for “in the second last complete contribution year”.

42. Rate of benefit. [1993 s33]

42.—Subject to this Act, the weekly rate of F360[illness benefit] shall be as set out in column (2) of Part 1 of Schedule 2.

43. Increases for qualified adult and qualified children. [1993 s34(1); 1997 s28(4) & Sch F]

43.—(1) The weekly rate of F361[illness benefit] shall be increased by the amount set out in column (3) of Part 1 of Schedule 2 for any period during which the beneficiary has a qualified adult, subject to the restriction that a beneficiary shall not be entitled for the same period to an increase of benefit under this subsection in respect of more than one person.

[1993 s34(2); 1994 s32 & Sch F]

F362[(2) The weekly rate of illness benefit shall be increased by the amount set out—

(a) incolumn (4)ofPart 1ofSchedule 2in respect of each qualified child who has not attained the age of 12 years who normally resides with the beneficiary, and

(b) incolumn (5)ofPart 1ofSchedule 2in respect of each qualified child who has attained the age of 12 years who normally resides with the beneficiary.]

[1993 s34(3); 2003 s10(1)(a)]

(3) Subject to subsection (4), any increase of F361[illness benefit] payable under subsection (2) in respect of a qualified child who normally resides with the beneficiary and with the spouse F363[, civil partner or cohabitant] of a beneficiary shall be payable at the rate of one-half of the appropriate amount in any case where the spouse F363[, civil partner or cohabitant] of the beneficiary is not a qualified adult and subsection (2) shall be read and have effect accordingly.

[2003 s10(1)(a)]

(4) Subsection (3) shall not apply and no increase of F361[illness benefit] payable under subsection (2) in respect of a qualified child who normally resides with the beneficiary and with the spouse F363[, civil partner or cohabitant] of a beneficiary shall be payable where the weekly income of that spouse F363[, civil partner or cohabitant], calculated or estimated in the manner that may be prescribed, exceeds the amount that may be prescribed.

44. Duration of payment. [1993 s35(1)]

44.—(1) Where a person—

(a) has qualifying contributions in respect of less than 260 contribution weeks in the period between his or her entry into insurance and any day of incapacity for work, and

F364[(b) before that day was entitled, in respect of any period of interruption of employment (whether including that day or not), to illness benefit for 312 days,]

the person shall not be entitled to F365[illness benefit] for that day unless since the last of those 312 days and before that day he or she has requalified for benefit.

F366[(1A) Where a person—

(a) has qualifying contributions in respect of not less than 260 contribution weeks in the period between his or her entry into insurance and any day of incapacity for work, and

F367[(b) before that day was entitled, in respect of any period of interruption of employment (whether including that day or not) during the period beginning on 5 January 2009, to illness benefit for 624 days,]

the person shall not be entitled to illness benefit for that day unless since the last of those 624 days and before that day he or she has requalified for benefit.]

F366[(1B)Subsection (1A) shall not apply to any claim for illness benefit where the period of incapacity for work began on or before 4 January 2009.

(1C) In the case of a person to whomsection 41(1)(c)(ia)(I)applies and—

(a) that person is in receipt of invalidity pension, carer’s benefit or carer’s allowance on 5 January 2009, and

(b) the period of incapacity for the illness benefit referred to insection 41(1)(c)(ia)(II)began on or before 4 January 2009,

subsection (1A)shall not apply to the illness benefit claim made immediately following the invalidity pension, carer’s benefit or carer’s allowance for the period of incapacity of that illness benefit claim.

(1D)Subsection (1A)shall not apply for the period of incapacity of any claim for illness benefit where, on the date immediately before the claim, a person was incapable of work and entitled to or in receipt of injury benefit in respect of a period on or before 4 January 2009.]

F368[(1E) For the purpose ofsubsection (1), in calculating the total of 312 days the following days shall, in addition to any days in respect of which the person was in receipt of illness benefit, be included in the calculation:

(a) any statutory sick leave days under the Act of 2022, other than the first 3 days of such sick leave;

(b) any day in respect of which the person, where he or she is otherwise entitled to statutory sick leave under the Act of 2022 is, instead of and in substitution for that entitlement to the statutory sick leave days concerned, being provided by his or her employer with a sick leave scheme under the Act of 2022, other than the first 3 days of payment under such scheme.]

[1993 s35(2)]

(2) In the case of a claim for F365[illness benefit] which was made before 5 April 1993 subsection (1)(b) shall be read as if “3 years” were substituted for “one year”.

F369[(2A) Notwithstandingsubsection (1)—

(a) where a period of incapacity for work commences before 3 January 2011 and continues on or after that date,subsection (1)(b)shall apply as if the words‘during the period beginning on the date one year immediately before that day’were inserted after‘(whether including that day or not)’, and

(b) where a period of incapacity for work commences on or after 3 January 2011 and forms part of a period of interruption of employment during which a previous period of incapacity for work commenced before 3 January 2011, the period for which illness benefit shall be paid in respect of the period of incapacity for work commencing on or after 3 January 2011 shall be 312 days less the cumulative number of days for which illness benefit was determined as having been paid at the end of the last period of incapacity for work that commenced before 3 January 2011.]

[1993 s35(3)]

(3) F370[Notwithstandingsubsection (1)or, as the case may be,subsection (1A)], where in any period a person has exhausted entitlement to F365[illness benefit] he or she shall not requalify for that benefit unless he or she satisfies the conditions set out in subsection (4).

[1993 s35(4)]

(4) Where a person has exhausted his or her right to F365[illness benefit]—

(a) he or she shall requalify for that benefit when he or she has qualifying contributions in respect of 13 contribution weeks begun or ended since the last day for which he or she was entitled to benefit, and

(b) on his or her requalifying for that benefit, F371[subsection (1)or, as the case may be,subsection (1A)shall] again apply to the person but, in a case where the period of interruption of employment in which the person exhausted his or her right to benefit continues after his or her requalification, as if the part before and the part after his or her requalification were distinct periods of interruption of employment.

[1993 s35(5)]

(5) For the purposes of this section, any period in respect of which a person is disqualified for receiving F365[illness benefit] by virtue of section 46(1) shall be treated as though it were a period in respect of which F365[illness benefit] was paid.

[1993 s35(6)]

(6) Regulations may provide for treating a person for the purposes of this section as having been entitled to benefit for any day where he or she would have been so entitled but for any delay or failure on his or her part to make or prosecute a claim but a person shall not be so treated where he or she shows that he or she did not intend, by failing to acquire or establish a right to benefit for that day, to avoid the necessity of requalifying for benefit under this section.

[1993 s35(7)]

(7) Where a person has qualifying contributions in respect of not less than 260 contribution weeks on the 312th day on which benefit is paid in respect of a period of incapacity for work, and the person would be entitled to F365[illness benefit] but for the fact that the contribution condition F372[insection 41(1)(b)or(c)] is not satisfied, the person is deemed to satisfy that contribution condition in respect of every subsequent day of incapacity in that period of incapacity for work.