Social Welfare, Pensions and Civil Registration Act 2018

PART 1 Preliminary and general

1. Short title, construction, collective citations and commencement

1. (1) This Act may be cited as the Social Welfare, Pensions and Civil Registration Act 2018.

(2) The Social Welfare Acts and Part 2 shall be construed together as one Act.

(3) The Pensions Acts 1990 to 2015 and Part 3 shall be construed together as one Act and may be cited together as the Pensions Acts 1990 to 2018.

(4) The Civil Registration Acts 2004 to 2015 and Part 4 shall be construed together as one Act and may be cited together as the Civil Registration Acts 2004 to 2018.

(5) This Act shall come into operation on such day or days as the Minister for Employment Affairs and Social Protection may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.

PART 2 Amendments to Social Welfare Acts

2. Definitions (Part 2)

2. In this Part—

“Act of 2013” means the Social Welfare and Pensions Act 2013;

“Act of 2015” means the Social Welfare and Pensions Act 2015;

“Act of 2017” means the Social Welfare Act 2017;

“Principal Act” means the Social Welfare Consolidation Act 2005.

3. Employment contributions

3. (1) Section 13(2) of the Principal Act is amended—

(a) in paragraph (d) (amended by section 10(1)(b) of the Act of 2015) by the substitution—

(i) in subparagraph (i), of “€386” for “€376”, and

(ii) in subparagraph (ii), of “€386” for “€376”,

and

(b) in paragraph (da) (amended by section 13(2) of the Social Welfare Act 2011) by the substitution of the following subparagraph for subparagraph (i):

“(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”.

(2) This section comes into operation on 1 January 2019.

4. PRSI amendments - PAYE modernisation

4. (1) The Principal Act is amended—

(a) in section 17(4), by the substitution of “Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)” for “the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)”,

(b) by the insertion of the following sections after section 17:

“Return by employer to Revenue Commissioners

17A. (1) In this section and in section 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

(c) contributions under Chapter 5B of Part 2.

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

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 under subsection (3) may be withdrawn by the Collector-General at any time prior to the payment date concerned, as varied by the notice.”,

(c) in section 23(3), by the substitution of “Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)” for “the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)”, and

(d) in section 30G(3) (inserted by section 6(3)(a) of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013, by the substitution of “Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)” for “the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)”.

(2) This section comes into operation on 1 January 2019.

5. Maternity benefit - new rate

5. (1) Section 49(1) (amended by section 4 of the Act of 2017) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) €245.”.

(2) This section comes into operation on 25 March 2019.

6. Adoptive benefit - new rate

6. (1) Section 60(1) (amended by section 5 of the Act of 2017) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) €245.”.

(2) This section comes into operation on 25 March 2019.

7. Paternity benefit - new rate

7. (1) Section 61D (amended by section 6 of the Act of 2017) of the Principal Act is amended by the substitution of the following paragraph for paragraph (b):

“(b) €245.”.

(2) This section comes into operation on 25 March 2019.

8. Increase in rates of jobseeker’s benefit relating to certain reckonable weekly earnings, certain reckonable weekly income and certain periods

8. (1) Section 65A(1) (amended by section 7(1) of the Act of 2017) of the Principal Act is amended—

(a) in paragraph (a), by the substitution of “€91.10” for “€88.90”,

(b) in paragraph (b), by the substitution of “€131.00” for “€127.80”,

(c) in paragraph (c), by the substitution of “€159.00” for “€155.10”,

(d) in paragraph (d), by the substitution of “€91.10” for “€88.90”,

(e) in paragraph (e), by the substitution of “€131.00” for “€127.80”,

(f) in paragraph (f), by the substitution of “€159.00” for “€155.10”,

(g) in paragraph (g), by the substitution of “€91.10” for “€88.90”,

(h) in paragraph (h), by the substitution of “€131.00” for “€127.80”, and

(i) in paragraph (i), by the substitution of “€159.00” for “€155.10”.

(2) Section 65A(2) (amended by section 7(2) of the Act of 2017) of the Principal Act is amended—

(a) in paragraph (a), by the substitution of “€71.70” for “€69.40”,

(b) in paragraph (b), by the substitution of “€102.60” for “€99.40”, and

(c) in paragraph (c), by the substitution of “€124.00” for “€120.10”.

(3) Section 66(1A) of the Principal Act is amended by the substitution of “€87.20” for “€85.10”.

(4) This section comes into operation on 21 March 2019.

9. State Pension (contributory)

9. The Principal Act is amended—

(a) in section 108—

(i) in subsection (2), by the insertion of the following definitions:

“ ‘aggregated contributions method’, in relation to a claimant, has the meaning assigned to it by section 109(6B);

‘home caring period’ means, in the case of a person who attained pensionable age on or after 1 September 2012, any contribution week during which—

(a) he or she was aged 16 or over but under pensionable age and was resident in the State, or was a person referred to in paragraph (a), (b) or (c) of section 219(2),

(b) he or she was not engaged in remunerative employment, other than employment specified in paragraph 5 of Part 2 of Schedule 1, or he or she does not have a paid or credited or voluntary contribution reckonable (“contribution reckonable”) for State pension (contributory) purposes,

(c) he or she was not in receipt of a weekly payment under this Act, other than a payment under section 100 or 180, or a payment under section 186F, and

(d) he or she can, in accordance with regulations made under subsection (2B), demonstrate that, due to the nature and extent of his or her home carer responsibilities, he or she was unable to engage in insurable employment or self-employment;

and “home carer” shall be construed accordingly,

(ii) in subsection (2A), by the insertion of “or ‘home caring period’ ” after “homemaker”, and

(iii) by the insertion of the following subsection after subsection (2A):

“(2B) The Minister may by regulations make provision for the conditions required to be satisfied in order to qualify for home caring periods, and any such regulations may provide for—

(a) the class or classes of person who may be regarded as a home carer,

(b) the class or classes of person in respect of whom a home carer may provide care for the purpose of home caring periods,

(c) the evidence that may be offered by a person to demonstrate the nature, extent and duration of home caring.”,

(b) in section 109, by the insertion of the following subsections after subsection (6):

“(6A) In the case of a claimant who attained pensionable age on or after 1 September 2012 and who, on or after 30 March 2018, would be entitled to the rate of State pension (contributory) specified in Schedule 2 but for the fact that the contribution condition set out in subsection (1)(c) is not satisfied, shall, on or after 30 March 2018, have a right to State pension (contributory) at a rate calculated in accordance with subsection (6B).

(6B) (a) In the case of a claimant referred to in subsection (6A), the rate in respect of that person shall, subject to paragraph (b), be calculated by reference to the amount determined (‘the aggregated contributions method’) where the rate of State pension (contributory) specified in Schedule 2 is multiplied by the percentage obtained when the aggregate number of—

(i) contributions reckonable for State pension (contributory), and

(ii) home caring periods,

is divided by 2080 and multiplied by 100, and where the amount so calculated is a multiple of 5 cent but not also a multiple of 10 cent, it shall be rounded up to the nearest 10 cent, and where the amount is not a multiple of 5 cent or 10 cent, be rounded to the nearest 10 cent.

(b) In calculating the rate referred to in paragraph (a), the aggregate number of reckonable contributions and home caring periods shall not exceed 2080, and without prejudice to the generality of the foregoing, in so calculating such rate—

(i) the number of credited contributions shall not exceed 520,

(ii) the number of home caring periods shall not exceed 1040, and

(iii) the aggregate number of credited contributions referred to in subparagraph (i) and home caring periods referred to in subparagraph (ii) shall not in any event exceed 1040.

(6C) In the case of a State pension (contributory) calculated in accordance with the aggregated contributions method, any increase payable under section 112(2) shall be at 100 per cent of the rate specified in column (4) or (5), as the case may be, of Part 1 of Schedule 2.”,

and

(c) in section 109(17), by the substitution of the following paragraph for paragraph (a):

“(a) be payable at a rate less than that specified in Schedule 2, and the rate specified by the regulations may vary in relation to the proportion to which the number of—

(i) employment contributions paid in respect of or credited to the insured person which are reckonable for State pension (contributory) purposes,

(ii) self-employment contributions paid by him or her which are reckonable for State pension (contributory) purposes,

(iii) voluntary contributions paid by him or her which are reckonable for State pension (contributory) purposes, and

(iv) home caring periods to which he or she is entitled for the purpose of a calculation under subsection (6A),

bears to the total number of those employment contributions, self-employment contributions, voluntary contributions and home caring periods, but any increase of pension in respect of a qualified child shall be paid at the rate specified in Schedule 2,”.

10. Jobseeker’s allowance - rates of assistance

10. (1) Section 142B(3) (amended by section 9(1)(b)(ii) of the Act of 2013) of the Principal Act is amended—

(a) in paragraph (c), by the substitution of “section,” for “section, or”,

(b) in paragraph (d), by the substitution of “programme, or” for “programme.”, and

(c) by the insertion of the following paragraph after paragraph (d):

“(e) a claimant has attained the age of 18 years and has not attained the age of 26 years and at any time during the period of 12 months before he or she has so attained the age of 18 years—

(i) he or she was in, or was placed in, the care of the Executive pursuant to an order of the High Court, or

(ii) he or she was in, or was placed in, the care of the Executive—

(I) pursuant to an order of the District Court or the Circuit Court on appeal from the District Court made under Part III, IV, IVA or VI of the Child Care Act 1991,

(II) under a voluntary care arrangement pursuant to section 4 of the Child Care Act 1991, or

(III) under an accommodation arrangement pursuant to section 5 of the Child Care Act 1991.”.

(2) This section comes into operation on 1 January 2019.

11. Supplementary welfare allowance - weekly amounts

11. (1) Section 197(6) (amended by section 10(1)(e) of the Act of 2013) of the Principal Act is amended—

(a) by the substitution of the following paragraph for paragraph (a):

“(a) the claimant has been in continuous receipt of the allowance from a date on or before 8 January 2014 and in the period prior to that date, the claimant was not a person to whom subsection (4) applied, or”,

(b) by the deletion of paragraph (b), and

(c) by the insertion of the following paragraph:

“(b) the claimant has attained the age of 18 years and has not attained the age of 26 years and at any time during the period of 12 months before he or she has so attained the age of 18 years—

(i) he or she was in or was placed in the care of the Executive pursuant to an order of the High Court, or

(ii) he or she was in or was placed in the care of the Executive—

(I) pursuant to an order of the District Court or the Circuit Court on appeal from the District Court made under Part III, IV, IVA or VI of the Child Care Act 1991,

(II) under a voluntary care arrangement pursuant to section 4 of the Child Care Act 1991, or

(III) under an accommodation arrangement pursuant to section 5 of the Child Care Act 1991.”.

(2) This section comes into operation on 1 January 2019.

12. Exceptional needs payment

12. Section 201 of the Social Welfare Consolidation Act 2005 is amended by the addition of “which is not necessarily unforeseen” after “by way of a single payment to meet an exceptional need”.

13. Payment after death - domiciliary care allowance

13. (1) Section 248(2) of the Principal Act, is amended by the insertion of the following paragraph after paragraph (ea) (inserted by section 9 of the Act of 2015):

“(eb) where a person is in receipt of domiciliary care allowance and the qualified child for the purpose of the payment of that allowance dies, payment of the domiciliary care allowance shall continue to be made for 3 months after the death of the child,”.

(2) This section comes into operation on 1 January 2019.

14. Review of carer’s allowance payment

14. The Minister shall conduct a review and lay a report before the Houses of the Oireachtas on the financial hardship faced by carers who must provide full-time care in order to receive carer’s allowance restricting them from taking up other work to supplement their income, examining their access to pension entitlements as well as the barriers to the labour market they face after a period of caring and that the report shall be presented to the Oireachtas Joint Committee on Employment Affairs and Social Protection within 6 months of the enactment of this Bill.

15. Decisions by deciding officers - electronic applications

15. Section 300 (amended by section 6 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013) of the Principal Act is amended by the insertion of the following subsections after subsection (2):

“(2A) Nothing in this Act shall prevent the Minister from providing for an application to be made by electronic means in respect of a matter specified in subsection (2) and the entitlement or otherwise to any such matter and any such electronic application is without prejudice to subsection (1).

(2B) Without prejudice to the generality of subsection (2A), nothing in this Act shall prevent the Minister from providing for the award of a payment in relation to any matter referred to in subsection (2) pursuant to an electronic application.

(2C) Where, pursuant to the making of an electronic application referred to in subsection (2A) or the award of a payment referred to in subsection (2B), any question arises in respect of—

(a) that electronic application, including any question as to whether the person who made the application is or was entitled to an award in respect of a matter specified in subsection (2), or

(b) that payment, including any question in respect of the amount of the payment, or the rate at which the payment is made or the person to whom it is paid,

shall be decided in accordance with subsection (1).”.

16. Prescribed relative allowance - repeals etc.,

16. The Principal Act is amended—

(a) in section 105—

(i) in paragraph (b), by the substitution of “constant attendance, and” for “constant attendance,”,