S.I. No. 746/2020 - Social Welfare (Convention on Social Security between the Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland) Order 2020

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 8th January, 2021.

WHEREAS the arrangements in respect of matters relating to social security set out in the Agreement in Schedule 1 to this Order (hereinafter called “the Agreement”) were made by the Government of Ireland with the Government of the United Kingdom of Great Britain and Northern Ireland;

AND WHEREAS it is provided for in Article 65 of the Convention on Social Security between the Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland, which was signed at Dublin on the 1st day of February 2019, that the Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland shall notify each other in writing when the necessary internal procedures for entry into force have been completed and that said Convention shall enter into force on the date of the later of such notifications;

AND WHEREAS the later of such aforesaid notifications was received on the 31st day of December 2020;

NOW THEREFORE the Minister for Employment Affairs and Social Protection, in exercise of the powers conferred on her by Sections 4 and 287 of the Social Welfare Consolidation Act, 2005 (No. 26 of 2005), hereby makes the following Order:—

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Schedule 1 CONVENTION ON SOCIAL SECURITY BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

The Government of Ireland and the Government of the United Kingdom of Great Britain and Northern Ireland;

Recognising that protection of social security rights enjoyed by Irish and British citizens moving between the two countries has been established through a series of reciprocal arrangements made since 1924;

Having then strengthened such reciprocity in the field of social security by means of the Agreements which were signed on their behalf at London on 29 March 1960 (which Agreement did not include Northern Ireland), at Dublin on 28 February 1966, at Dublin on 3 October 1968 and at London on 14 September 1971 and also including the arrangements made on 22 July 1964 between the Ministry of Labour and National Insurance in relation to Northern Ireland and the Minister for Social Welfare in relation to Ireland;

Having subsequently consolidated such Agreements and their extension and modification in a Convention which was signed on their behalf at Dublin on 14 December 2004;

Desiring to ensure that the reciprocal rights enjoyed by Irish and British citizens under the Common Travel Area arrangements are protected following the withdrawal of the United Kingdom from the European Union;

Having resolved to conclude a further social security Convention for that purpose;

Have agreed as follows:

PART I GENERAL PROVISIONS

ARTICLE 1

Definitions

• (1) For the purpose of this Convention the following definitions apply, except where the context otherwise requires:

“activity as an employed person” means any activity or equivalent situation treated as such for the purposes of the legislation of the Party in which such activity or equivalent situation exists;

“activity as a self-employed person” means any activity or equivalent situation treated as such for the purposes of the legislation of the Party in which such activity or equivalent situation exists;

“additional pension” means any additional pension payable under the legislation of the United Kingdom based on the payment of contributions above the level required for entitlement to basic pension;

“benefit” means, as appropriate, any benefit, pension, allowance, payment or grant to which this Convention applies (in accordance with Article 3) and includes any increases of, or any additional amount payable with, such benefit, pension, allowance, payment or grant respectively;

“civil servant” means a person considered to be such or treated as such by the Party to which the administration employing them is subject;

“competence”, in relation to a Party, means responsibility for payment of a particular benefit under the legislation it applies to a person who:

• (i) is insured in that Party in relation to a benefit of that type, at the time of their claim for it; or

• (ii) would be entitled to such benefit if they (or a member of their family or survivor, where relevant) resided in that Party,

and the word “competent” shall be construed accordingly;

“contribution period” means:

• (i) in the case of the United Kingdom, a period in respect of which contributions relevant to entitlement to the benefit concerned are payable, have been paid or treated as paid under the relevant legislation; or,

• (ii) in the case of Ireland, a period in respect of which a person has qualifying contributions relevant to entitlement to the benefit concerned under the relevant legislation;

“credited period” means a period (other than a period of employment or a period of self-employment) for which contributions relevant to entitlement to the benefit in question have been credited under the legislation concerned;

“dependant” means an individual who would be treated as such for the purpose of any claim for an increase of benefit in respect of a dependant under the legislation concerned;

“EEA Agreement” means the Agreement establishing the European Economic Area dated 2 May 1992 made between the European Community, its Member States and the Member States of the European Free Trade Association and any amendments or modifications made to it;

“employed person” means:

• (i) a person who, under the legislation of the United Kingdom, comes within the definition of an employed earner or an employed person, or is treated as such, and

• (ii) in relation to Ireland, an employed contributor within the meaning given by section 12 of the Social Welfare (Consolidation) Act 2005 (as amended);

“employment” means employment as an employed person and the words “employ”, “employed” or “employer” shall be construed accordingly;

“EU Social Security Coordination Regulation”, for the purposes of Article 19, means either of:

• (i) Council Regulation (EEC) No. 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (as amended); or

• (ii) Regulation (EC) No. 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (as amended);

“frontier worker” means any person pursuing an activity as an employed or self-employed person in one Party and who resides in the other Party to which they return as a rule daily or at least once a week;

“income tax year” means:

• (i) in relation to the United Kingdom, the twelve months beginning on 6 April in any year and ending on 5 April in the following year; and

• (ii) in relation to Ireland:

• (a) in respect of a period prior to 6 April 2001, the twelve months beginning on 6 April in one year and ending on 5 April in the following year, and

• (b) the period beginning on 6 April 2001 and ending on 31 December 2001, and

• (c) thereafter, a calendar year;

“insurance period” means a contribution period or a credited period;

“insured” means, in relation to a person,

• (i) under the legislation of United Kingdom, that they have the right to a type of benefit set out in Article 3(1), taking into account the provisions of this Convention;

• (ii) under the legislation of Ireland, that they are insured under Part 2 of the Social Welfare (Consolidation) Act 2005 (as amended);

“legislation” means, in relation to a Party, such of the legislation specified in Article 3 as applies in that Party, or in any part of that Party;

“member of the family”, in relation to a person, means:

• (i) any individual defined or recognised as a member of the family or designated as a member of the household of that person by the legislation of the Party under which the benefit concerned is provided; or

• (ii) if the legislation of a Party referred to in sub-paragraph (i) does not make a distinction between the members of the family and other individuals to whom it is applicable, the person’s spouse, minor children and dependent children who have reached the age of majority shall be considered members of their family;

and if, under the legislation referred to in sub-paragraphs (i) and (ii), an individual is considered a member of the person’s family or member of their household on condition that they live in the same household as the person, such condition shall be considered satisfied if the individual in question is mainly dependent on the person;

“national” means:

• (i) in relation to the United Kingdom,

• (a) a British citizen;

• (b) a person who is a British subject by virtue of Part IV of the British Nationality Act 1981 and who has the right of abode in the United Kingdom and is therefore exempt from United Kingdom immigration control;

• (c) a British Dependent Territories citizen who acquires their citizenship from a connection with Gibraltar; and

• (ii) in relation to Ireland, an Irish citizen within the meaning of the Irish Nationality and Citizenship Act 1956 (as amended);

“Parties” means:

• (i) the United Kingdom; and

• (ii) Ireland,

(each, a “Party”), and includes the territory of either country or any part of either country, as the context requires;

“pension” means an old-age benefit, invalidity benefit or a survivor’s benefit;

“pensioner” means a person who is receiving a pension;

“period of employment” or “period of self-employment” means a period so defined, treated or recognised by the legislation of the Party under which it was completed or considered as completed, or any period regarded by that legislation as equivalent to a period of employment or a period of self-employment;

“period of residence” means a period so defined, treated or recognised by the legislation of a Party under which it was completed or considered as completed;

“person” has the meaning given to it in Article 2(a) of this Convention, unless the context otherwise requires;

“qualifying year” means in relation to the United Kingdom:

• (i) an insurance period of not less than 50 weeks which ended prior to 6 April 1975;

• (ii) an income tax year falling between 6 April 1975 and 5 April 1978 during which contributions have been paid on earnings received, or treated as received, of at least 50 times the lower earnings limit for that year; or

• (iii) an income tax year commencing after 6 April 1978 in which the person has received, or been treated as having received, earnings of at least 52 times the lower earnings limit;

“refugee” means an individual so defined in Article 1 of the Convention on the Status of Refugees done at Geneva on 28 July 1951, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31 January 1967;

“registered office or place of business” means, in relation to an employer or undertaking, the registered office or place of business where the essential decisions of the employer or undertaking are adopted and where the functions of its central administration are carried out;

“relevant authority” means:

• (i) in relation to the United Kingdom, the Department for Work and Pensions for Great Britain, the Commissioners for Her Majesty’s Revenue and Customs, the Scottish Ministers, the Department for Communities for Northern Ireland (as appropriate), or an authorised representative of any one of those; and

• (ii) in relation to Ireland, the Department of Employment Affairs and Social Protection;

“residence” means habitual residence in a Party as defined or construed under the legislation of that Party and the words “reside” and “resident” shall be construed accordingly;

“self-employed person” means a person who:

• (i) under the legislation of the United Kingdom, comes within the definition of a self-employed earner or of a self-employed person or is treated as such, and

• (ii) in relation to Ireland, is a self-employed contributor within the meaning given by section 20 of the Social Welfare (Consolidation) Act 2005 (as amended);

“social assistance” means:

• (i) in relation to the United Kingdom:

• (a) universal credit payable under Part 1 of the Welfare Reform Act 2012 or Part 2 of the Welfare Reform (Northern Ireland) Order 2015;

• (b) income support payable under section 124 of the Social Security Contributions and Benefits Act 1992 or section 123 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• (c) income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007 or Part 1 of the Welfare Reform Act (Northern Ireland) 2007;

• (d) income-based jobseeker’s allowance payable under the Jobseekers Act 1995 or the Jobseeker’s (Northern Ireland) Order 1995; and

• (e) state pension credit payable under the State Pension Credit Act 2002 or the State Pension Credit Act (Northern Ireland) 2002; and

• (ii) in relation to Ireland, any payment made under any assistance scheme described in section 139 of the Social Welfare (Consolidation) Act 2005 (as amended);

“stateless person” means an individual so defined in Article 1 of the Convention on the Status of Stateless Persons done at New York on 28 September 1954;

“statutory adoption pay” means, in the United Kingdom, the payment made by an employer under Part XIIZB of the Social Security Contributions and Benefits Act 1992 or Part XIIZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“statutory maternity pay” means, in the United Kingdom, the payment made by an employer under Part XII of the Social Security Contributions and Benefits Act 1992 or Part XII of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“statutory paternity pay” means, in the United Kingdom, a payment of statutory paternity pay or additional statutory paternity pay made by an employer under Part XIIZA of the Social Security Contributions and Benefits Act 1992 or Part XIIZA of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“statutory shared parental pay” means, in the United Kingdom, the payment made by an employer under Part XIIZC of the Social Security Contributions and Benefits Act 1992 or Part XIIZC of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“statutory sick pay” means, in the United Kingdom, the payment made by an employer under Part XI of the Social Security Contributions and Benefits Act 1992 or Part XI of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“survivor” means, in relation to a person:

• (i) a spouse or civil partner to whom a survivor’s benefit or death grant is payable under the legislation of the United Kingdom;

• (ii) a spouse, civil partner, or child to whom a survivor’s benefit or death grant is payable under the legislation of Ireland;

“UK-EU Withdrawal Agreement” means an Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, made between the European Union and the European Atomic Energy Community on the one hand, and the United Kingdom on the other hand, and any amendments or modifications made to it;

“United Kingdom” means the United Kingdom of Great Britain and Northern Ireland;

and

“vessel” means any vessel whose port of registry is a port in either Party, or a hovercraft which is registered in either Party, and whose owner (or managing owner if there is more than one owner) resides in, or has a registered office or a place of business in, either Party.

• (2) Other words and expressions which are used in this Convention have the meanings respectively assigned to them in the legislation concerned. Where a term is defined within an Article (but not set out in paragraph (1) above), such definition applies only for the purposes of that particular Article.

• (3) Any reference in this Convention to an “Article” means an Article of this Convention, and any reference to a “paragraph” or “sub-paragraph” is a reference to a paragraph or sub-paragraph of the Article in which the reference is made, unless it is stated to the contrary.

ARTICLE 2

Persons covered

This Convention shall apply to:

• (a) a national of either Party, a stateless person or a refugee residing in either Party who is or has been subject to the legislation of either or both Parties (as determined in accordance with Part II) (referred to throughout this Convention as a “person”, unless the context otherwise requires);

• (b) a member of the family and a survivor of a person falling within sub-paragraph (a), but only to the extent that such family member or survivor is entitled to a right under this Convention.

ARTICLE 3

Scope of legislation

• (1) This Convention shall apply:

• (a) in relation to the United Kingdom, to the Social Security Administration Act 1992, the Social Security Contributions and Benefits Act 1992, the Jobseekers Act 1995, Chapter II of Part I of the Social Security Act 1998, Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, the State Pension Credit Act 2002, the Tax Credits Act 2002, Part I of the Welfare Reform Act 2007, Part I and IV of the Welfare Reform Act 2012, Part I and V of the Pensions Act 2014, the Social Security Administration (Northern Ireland) Act 1992, the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the Jobseekers (Northern Ireland) Order 1995, the Social Security (Northern Ireland) Order 1998, the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, the Welfare Reform Act (Northern Ireland) 2007, Part II and V of the Welfare Reform (Northern Ireland) Order 2015 and Part I and V of the Pensions Act (Northern Ireland) 2015, the Social Security (Scotland) Act 2018 and the subordinate legislation made under those Acts and Orders, as they relate, in each of Great Britain and Northern Ireland (where applicable), to:

• (i) the following sickness benefit:

Employment and Support Allowance (contributory) payable for:

• (a) the initial 91 days of sickness for awards granted on or before 31 March 2016; or

• (b) the initial 365 days of sickness for awards granted on or after 1 April 2016.

• (ii) the following maternity and paternity benefit:

Maternity Allowance

• (iii) the following invalidity benefit:

Employment and Support Allowance (contributory) payable from the:

• (a) 92^nd day of sickness for awards granted on or before 31 March 2016; or

• (b) 366^th day of sickness for awards granted on or after 1 April 2016 for claimants placed in the support group as defined under the relevant legislation.

• (iv) the following long term care benefits:

Attendance Allowance

Carer’s Allowance

Disability Living Allowance (care component)

Personal Independence Payment (daily living component)

• (v) the following old-age benefit:

State Retirement Pension

• (vi) the following survivors’ benefits:

Widowed Mother’s Allowance

Widow’s Pension

Widowed Parent’s Allowance

• (vii) the following benefits in respect of accidents at work and occupational diseases:

Industrial Injuries Benefits

• (viii) the following death grant:

Bereavement Support Payment

• (ix) the following unemployment benefit:

Jobseeker’s Allowance (contribution-based)

• (x) the following family benefits:

Child Benefit

Guardian’s Allowance

Child Tax Credit

of which Guardian’s Allowance is a special family benefit.

• (b) in relation to Ireland, to the Social Welfare (Consolidation) Act 2005 (as amended) and the Regulations made under that Act as they relate to:

• (i) the following sickness benefits:

Illness Benefit

Health and Safety Benefit

Carers Benefit

Treatment Benefit

• (ii) the following maternity and paternity benefits:

Maternity Benefit

Adoptive Benefit

Paternity Benefit

• (iii) the following invalidity benefits:

Partial Capacity Benefit

Invalidity Pension

• (iv) the following old-age benefit:

State Pension (contributory)

• (v) the following survivors’ benefits:

Widow’s, Widower’s, or Surviving Civil Partner’s (contributory) Pension

Guardian’s Payment (contributory)

• (vi) the following benefit in respect of accidents at work and occupational diseases:

Occupational Injuries Benefits

• (vii) the following death grant:

Widowed or Surviving Civil Partner Grant

• (viii) the following unemployment benefit:

Jobseeker’s Benefit

• (ix) the following family benefits:

Guardian’s Payment (non-contributory)

One Parent Family Payment

Domiciliary Care Allowance

Child Benefit

Back to Work Family Dividend

Working Family Payment

of which Guardian’s Payment (non-contributory) is a special family benefit.

• (2) Subject to paragraphs (3) and (4), this Convention shall apply also to any legislation which supersedes, replaces, amends, supplements or consolidates the legislation specified in paragraphs (1)(a) and (b).

• (3) This Convention shall apply, unless the Parties agree otherwise, only to benefits specified in paragraphs (1)(a) and (b) and for which specific reference is made in this Convention.

• (4) This Convention shall not apply to or affect rights and obligations arising under:

• (a) any law on social security which is part of, made under or for the purpose of implementing, the law of the European Union;

• (b) the EEA Agreement;

• (c) the UK-EU Withdrawal Agreement;

• (d) the law of the European Union with respect to the free movement of EU citizens and their family members to and from Ireland, to include, under the legislation of Ireland, the recognition of contributions paid by EU citizens in the UK where appropriate; or

• (e) any convention on social security which either Party has concluded with a third party or to any laws or regulations which amend the legislation specified in paragraphs (1)(a) and (b) for the purpose of giving effect to such a convention,

and shall not prevent either Party taking into account under its legislation the provisions of any other convention which that Party has concluded with a third party.

ARTICLE 4

Equality of treatment

Unless otherwise provided by this Convention, a person who is subject to the legislation of a Party shall enjoy the same rights and be subject to the same obligations under that legislation as the nationals of that Party.

ARTICLE 5

Equal treatment of benefits, income, facts or events

Unless otherwise provided by this Convention, the following provisions shall apply:

• (a) where, under the legislation of a Party, the receipt of benefits and other income has certain legal effects, the relevant provisions of that legislation shall also apply to the receipt of equivalent benefits under the legislation of, or to income acquired in, the other Party;

• (b) where, under the legislation of a Party (Party A), legal effects are attributed to the occurrence of certain facts or events, that Party shall take account of like facts or events occurring in the other Party (Party B) as though they had taken place in Party A.

ARTICLE 6

Aggregation provisions

• (1) This Article applies where the legislation of a Party makes the following conditional upon the completion of insurance periods, and periods of employment, self-employment or residence:

• (a) the acquisition, retention, duration or recovery of the right to benefits;

• (b) coverage by legislation; or

• (c) access to or exemption from compulsory or voluntary insurance.

• (2) Where this Article applies, and unless otherwise provided by this Convention, a Party shall to the extent necessary take into account insurance periods, or periods of employment, self-employment or residence completed under the legislation of the other Party as though they were periods completed under its own legislation.

ARTICLE 7

Waiving of residence rules

Unless otherwise provided by this Convention, benefits payable to a person or a member of their family under the legislation of a Party, or by a Party under this Convention, shall not be subject to any reduction, amendment, suspension, withdrawal or confiscation on account of the fact that such a person or a member of their family resides in the other Party.

ARTICLE 8

Prevention of overlapping entitlement to benefits

Unless otherwise provided, this Convention shall not confer nor maintain the right to two or more benefits of the same type (as determined in accordance with Articles 3(1) and 3(2)) under the legislation of both Parties for the same period of compulsory insurance.

PART II PROVISIONS WHICH DETERMINE THE LEGISLATION APPLICABLE

ARTICLE 9

General provisions

• (1) A person shall be subject to the legislation of a single Party which shall be determined in accordance with this Part.

• (2) A person receiving a benefit from one Party because or as a consequence of their activity as an employed or self-employed person shall be considered to be pursuing that activity in that Party.

• (3) Paragraph (2) shall not apply to pensions or to benefits in respect of accidents at work or occupational diseases.

• (4) Subject to Articles 10 to 13:

• (a) a person pursuing an activity as an employed or self-employed person in one Party shall be subject to the legislation of that Party;

• (b) a civil servant shall be subject to the legislation of the Party to which the administration employing them is subject;

• (c) a person receiving an unemployment benefit in accordance with Article 22 shall be subject to the legislation of the Party in which they reside;

• (d) a person called up or recalled for service in the armed forces or for civilian service in a Party shall be subject to the legislation of that Party;

• (e) any other person to whom sub-paragraphs (a) to (d) do not apply shall be subject to the legislation of the Party in which they reside, without prejudice to other provisions of this Convention guaranteeing them benefits under the legislation of the other Party.

• (5) Subject to paragraph (6), an activity as an employed or self-employed person normally pursued on board a vessel at sea flying the flag of a Party shall be deemed to be an activity pursued in that Party.

• (6) A person employed on board a vessel flying the flag of a Party and remunerated for such activity by an undertaking or individual whose registered office or place of business is in the other Party shall be subject to the legislation of the latter Party, if they reside in that Party. In this situation, the undertaking or individual paying the remuneration shall be considered as the employer for the purposes of that legislation.

• (7) The following provisions shall apply to any person carrying out an activity as a flight crew or cabin crew member:

• (a) subject to sub-paragraphs (b) and (c), a person employed by an undertaking which has its registered office or place of business in one Party shall be subject to the legislation of that Party as if they pursued an activity as an employed person there, even if they pursue such an activity in the other Party;

• (b) subject to sub-paragraph (c), where the undertaking has a branch or agency in one Party and a person is employed by that branch or agency, they shall be subject to the legislation of that Party;

• (c) a person who carries out a substantial part of their activity in the Party in which they reside shall be subject to the legislation of that Party, even if the undertaking which employs them does not have a registered office or place of business or a branch or agency in that Party.

ARTICLE 10

Pursuit of employed or self-employed activity in the other Party

• (1) A person who pursues an activity as an employed person in one Party (Party A) on behalf of an employer which normally carries out its activities there, and who is posted by that employer to the other Party (Party B) to perform work on that employer’s behalf, shall continue to be subject to the legislation of Party A, provided that:

• (a) the anticipated duration of such work does not exceed 24 months; and

• (b) the person is not sent to replace another posted person.

• (2) A person who normally pursues an activity as a self-employed person in one Party (Party A), who goes to pursue a similar activity in the other Party (Party B), shall continue to be subject to the legislation of Party A, provided that the pursuit of such activity in Party B is not expected to last for more than 24 months.

ARTICLE 11

Pursuit of employed or self-employed activity in both Parties

• (1) A person who normally pursues an activity as an employed person in both Parties shall be subject to the legislation of the Party in which they reside, if they pursue a substantial part of their activity there.

• (2) Where a person does not pursue a substantial part of the activity described in paragraph (1) in the Party in which they reside, the following provisions shall apply:

• (a) where they are employed by one or more undertakings or employers, all of which have their registered office or place of business in one Party, they shall be subject to the legislation of that Party;

• (b) where they are employed by two or more undertakings or employers which have their registered office or place of business in both Parties, they shall be subject to the legislation of the Party other than the Party in which they reside;

• (c) where they are employed by two or more undertakings or employers, at least one of which has its registered office or place of business in a territory not covered by this Convention, they shall be subject to the legislation of the Party in which they reside; or

• (d) where they are employed by one or more undertakings or employers, none of which have a registered office or place of business in either Party, they shall be subject to the legislation of the Party in which they reside.

• (3) A person who normally pursues an activity as a self-employed person in both Parties shall be subject to:

• (a) the legislation of the Party in which they reside, if they pursue a substantial part of their activity there; or

• (b) the legislation of the Party in which the centre of interest of their activities is situated, if they do not reside in the Party in which they pursue a substantial part of their activity.

• (4) A person who normally pursues an activity as an employed person in one Party and an activity as a self-employed person in the other Party, shall be subject to the legislation of the Party in which they pursue an activity as an employed person or, if they pursue such an activity in both Parties, to the legislation determined in accordance with paragraph (1).

• (5) A person who is employed as a civil servant in one Party and who pursues an activity as an employed person and/or as a self-employed person in the other Party shall be subject to the legislation of the Party to which the administration employing them is subject.

• (6) Persons referred to in paragraphs (1) to (5) shall be treated, for the purposes of the legislation determined in accordance with these provisions, as though they were pursuing all their activities as employed or self-employed persons and were receiving all their income in the Party to whose legislation they are subject.

ARTICLE 12

Voluntary insurance or optional continued insurance

• (1) Articles 9 to 11 shall not apply to voluntary insurance or to optional continued insurance.

• (2) Subject to paragraph (4), where a person is subject to compulsory insurance in one Party by virtue of the legislation of that Party, they shall not be subject to a voluntary or optional continued insurance scheme in the other Party.

• (3) If paragraph (2) does not apply and a person has, for the purpose of entitlement to a benefit, a choice between several voluntary or optional continued insurance schemes, they shall be entitled to pay contributions only under the legislation of one Party according to their choice.

• (4) In respect of pensions, a person may join the voluntary or optional continued insurance scheme of a Party, even if they are compulsorily subject to the legislation of the other Party, provided that they have been previously subject to the legislation of the former Party because or as a consequence of an activity as an employed or self-employed person and if such overlapping is explicitly or implicitly allowed under the legislation of the former Party.

• (5) Where the legislation of a Party makes admission to voluntary insurance or optional continued insurance conditional upon residence in that Party or upon previous activity as an employed or self-employed person, Article 5(b) shall apply only to persons who have been subject, at some earlier stage, to the legislation of that Party on the basis of an activity as an employed or self-employed person.

ARTICLE 13

Exceptions to Articles 9 to 12

• (1) The relevant authorities of the Parties or bodies designated by those authorities may agree to modify the application of Articles 9 to 12 in the interest of particular persons or categories of persons.

• (2) A pensioner who receives a pension or pensions under the legislation of one Party and who resides in the other Party may at their request be exempted from application of the legislation of the latter Party, provided that they are not subject to that legislation on account of pursuing an activity as an employed or self-employed person.

ARTICLE 14

Obligations of an employer in the other Party

An employer of a person which has its registered office or place of business in the Party (Party A) other than the Party whose legislation is applicable to such a person (Party B) shall fulfil all the obligations laid down by that legislation, notably the obligation to pay the contributions provided for by that legislation, as if it had its registered office or place of business in Party B.

PART III SPECIAL PROVISIONS

ARTICLE 15

Conversion formulae for contributions

• (1) For the purpose of calculating entitlement to any benefit under the legislation of the United Kingdom in accordance with Articles 16 to 30, contribution periods or credited periods completed under the legislation of Ireland before 6 April 1975 shall be treated as if they had been contribution periods or credited periods completed under the legislation of the United Kingdom, as the case may be.

• (2) For the purpose of calculating entitlement to any benefit under the legislation of the United Kingdom in accordance with Articles 16 to 30, contribution periods completed as a self-employed person or credited periods completed under the legislation of Ireland after 5 April 1975 shall be treated as if they had been contribution periods completed as a self-employed person or credited periods completed under the legislation of the United Kingdom, as the case may be.

• (3) Subject to paragraph (4), for the purpose of calculating an earnings factor in order to determine a person’s entitlement to any benefit under the legislation of the United Kingdom in accordance with Articles 16 to 30, for each week or part of a week which is a contribution period completed as an employed person under the legislation of Ireland, and which commenced during a relevant income tax year commencing on or after 6 April 1975 within the meaning of the legislation of the United Kingdom, such person shall be treated as having paid contributions as an employed earner on earnings equivalent to two-thirds of that year’s upper earnings limit.

• (4) For the purpose of calculating entitlement to additional pension under the legislation of the United Kingdom, no account shall be taken of any contribution period completed under the legislation of Ireland.

• (5) For the purposes of the calculation in Article 26(1), where:

• (a) in any income tax year commencing on or after 6 April 1975, an employed person has completed insurance periods exclusively in Ireland and the application of paragraph (3) results in that year being a qualifying year under the legislation of the United Kingdom, that person shall be deemed to have been insured for fifty-two weeks in that year;

• (b) any income tax year commencing on or after 6 April 1975 does not count as a qualifying year under the legislation of the United Kingdom, any insurance periods completed in that year shall be disregarded.

• (6) In relation to the United Kingdom, for the purpose of determining the minimum number of qualifying years for entitlement to a state pension under section 2 or 4 of the Pensions Act 2014, each contribution period or credited period completed under the legislation of Ireland shall be treated as a contribution period or credited period completed under the legislation of the United Kingdom, as the case may be.

• (7) For the purpose of calculating entitlement to any benefit under the legislation of Ireland in accordance with Articles 16 to 30, each contribution period or credited period completed under the legislation of the United Kingdom before 6 April 1975 shall be treated as if it had been a contribution period or a credited period completed under the legislation of Ireland, as the case may be.

• (8) For the purpose of calculating entitlement to any benefit under the legislation of Ireland in accordance with Articles 16 to 30, any earnings factor achieved in any income tax year commencing on or after 6 April 1975 under the legislation of the United Kingdom shall be converted to contribution weeks under the legislation of Ireland by dividing the earnings factor by that income tax year’s lower earnings limit. The result shall be expressed as a whole number, any remaining fraction being ignored. The number of contribution weeks so calculated, subject to a maximum of the number of weeks during which the person was subject to the legislation of the United Kingdom, as the case may be, in that year, shall be treated as if they were contribution weeks completed under the legislation of Ireland.

PART IV BENEFIT PROVISIONS

SECTION 1

PROVISIONS FOR SICKNESS, MATERNITY, PATERNITY, INVALIDITY, LONG-TERM CARE AND UNEMPLOYMENT

ARTICLE 16

Sickness benefit, maternity and paternity benefit

• (1) A person and any members of their family residing in the Party which is not competent for payment of sickness, maternity or paternity benefit (Party A) shall be entitled to such benefit in accordance with the legislation of the Party with competence (Party B).

• (2) By agreement between the two Parties, such benefits may, however, be provided by Party A at the expense of Party B in accordance with the legislation of Party A.

• (3) Where, but for this paragraph, a person or a member of their family would be entitled to receive, for the same period, whether by virtue of this Convention or otherwise:

• (a) a sickness benefit, long-term care benefit, maternity or paternity benefit under the legislation of both Parties; or

• (b) statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay or statutory shared parental pay under the legislation of the United Kingdom, and illness benefit or maternity benefit, health and safety benefit, paternity benefit or adoptive benefit under the legislation of Ireland,

only the benefit provided for under the legislation of the Party with competence shall be payable.

ARTICLE 17

Invalidity benefit

• (1) A person who has been successively or alternately subject to the legislation of both Parties and completed insurance periods in either or both Parties shall be entitled to invalidity benefit only under the legislation of the Party which was applicable at the time when their incapacity for work followed by invalidity occurred and shall receive such benefits in accordance with that legislation.

• (2) A person who is not entitled to invalidity benefit under such legislation in accordance with paragraph (1) shall receive the invalidity benefit to which they are entitled under the legislation of the other Party.

• (3) Where, in respect of the same incapacity and for the same period, a person would be entitled to receive:

• (a) invalidity benefit under the legislation of both Parties;

• (b) invalidity benefit under the legislation of one Party and sickness benefit under the legislation of the other Party; or

• (c) invalidity benefit under the legislation of Ireland and statutory sick pay under the legislation of the United Kingdom,

whether by virtue of this Convention or otherwise, they shall be entitled to receive only the invalidity benefit, sickness benefit or statutory sick pay, as the case may be, under the legislation of the Party where their incapacity began.

ARTICLE 18

Conversion of invalidity benefits into old-age benefits

• (1) A person receiving invalidity benefits from a Party shall have those benefits converted to old-age benefits in accordance with Section 2 of this Part if the legislation of that Party provides for such a conversion.

• (2) Where a person receiving invalidity benefits from a Party (Party A) becomes eligible for old-age benefits under the legislation of the other Party (Party B) in accordance with Article 25, the relevant authority of Party A shall continue to provide that person with the invalidity benefits to which they are entitled under the legislation it applies, until paragraph (1) becomes applicable in respect of that authority, or for as long as the person concerned satisfies the conditions for such invalidity benefits.

• (3) Where invalidity benefits paid to a person under the legislation of a Party (Party A) are converted into old-age benefits in accordance with paragraph (1) and the person concerned does not yet satisfy the conditions for entitlement to old-age benefit under the legislation of the other Party (Party B), the person concerned shall receive, from Party B, invalidity benefits from the date of the conversion.

• (4) The invalidity benefits provided by Party B under paragraph (3) shall be provided in accordance with Section 2 of this Part (in the same way, subject to necessary modifications) as if that section had been applicable at the time when the incapacity for work leading to invalidity occurred, until the person concerned satisfies the qualifying conditions for old-age benefit under the legislation of Party B or, for as long as the person is entitled to invalidity benefits under that legislation.

• (5) The invalidity benefits provided under Article 17 shall be recalculated in accordance with Section 2 of this Part as soon as the person receives old-age benefits under the legislation of the other Party.

ARTICLE 19

Long term care benefits under the legislation of the United Kingdom

• (1) Subject to paragraph (2), a person and any members of their family residing in Ireland shall be entitled to long term care benefits in accordance with the legislation of the United Kingdom, where the United Kingdom has competence to pay such benefits.

• (2) For the purposes of paragraph (1), when determining entitlement to such benefit under the legislation of the United Kingdom:

• (a) any condition requiring that an EU Social Security Coordination Regulation applies shall not apply; and

• (b) as regards periods spent in Ireland, only periods of residence during which the person was insured prior to the day on which entitlement to the relevant benefit first arises, may be taken into account in so far as is necessary to satisfy a condition requiring presence in the United Kingdom.

ARTICLE 20

Benefits for pensioners

• (1) This Article does not apply where a pensioner, or a member of a pensioner’s family, is entitled to a sickness benefit, maternity and paternity benefit or long term care benefit in a Party on the basis of activity of such pensioner or such member of the pensioner’s family as an employed or self-employed person.

• (2) Where a pensioner is in receipt of a pension under the legislation of one or both Parties, sickness benefits, maternity and paternity benefits and long term care benefits shall be payable to that pensioner or a member of their family:

• (a) where the pensioner receives such a pension under the legislation of one Party only, by that Party;

• (b) where the pensioner receives such a pension under the legislation of both Parties, by the Party to whose legislation the person has been subject for the longest period of time; or

• (c) where the application of sub-paragraph (b) would result in both Parties being competent for payment of such benefits, by the Party to whose legislation the pensioner was last subject.

ARTICLE 21

Unemployment benefit

Aggregation provision

• (1) Where a person has, since their last arrival in a Party, completed a contribution period under the legislation of that Party, then for the purpose of any claim to unemployment benefit made under the legislation of that Party, any insurance period or period of employment, completed under the legislation of the other Party shall be treated in accordance with Article 15 as if it were an insurance period or period of employment completed under the legislation of the former Party, in so far as those periods do not coincide.

• (2) Except in the case referred to in Article 22(4)(a), the application of paragraph (1) shall be conditional on the person concerned having completed their most recent insurance period or period of employment in the Party in which the benefit is claimed, as may be required by the legislation of that Party.

Export provision

• (3) For the purpose of this Article, Article 7 shall apply only in the cases provided for by paragraphs (4) and (5) and within the limits prescribed in those paragraphs.

• (4) A wholly unemployed person who satisfies the entitlement conditions for unemployment benefit under the legislation of the Party competent for payment of such benefit (Party A), and who goes to the other Party (Party B) in order to seek work there, shall retain entitlement to that benefit in accordance with the legislation of Party A and at its own expense, under the following conditions and within the following time limits:

• (a) before going to Party B, the person concerned must have registered with the employment services of Party A as a person seeking work and remained available to the employment services of Party A for at least 4 weeks after becoming unemployed (or such shorter time as the relevant authority of Party A may agree);

• (b) the person concerned shall, in Party B:

• (i) register with the employment services of that Party as a person seeking work;

• (ii) be subject to the control procedure organised there; and

• (iii) adhere to the conditions laid down under the legislation of that Party;

within 7 days of ceasing to be available to the employment services of Party A (or such longer time as the relevant authority of Party A may agree to). Where this condition is satisfied, it shall be treated as satisfied for the period before registration;

• (c) the person concerned shall retain their entitlement to unemployment benefit from Party A for as long as they remain entitled to it under the legislation of that Party, up to a maximum of 13 weeks from the date when they ceased to be available to the employment services of that Party. Party A may extend the duration of such benefit to a maximum of 26 weeks.

• (5) If the person concerned returns to Party A on or before the expiry of the period during which they are entitled to benefits under paragraph (4)(c), they shall continue to be entitled to unemployment benefit under the legislation of that Party provided that the duration for which the benefit is paid under that legislation is not exceeded.

• (6) If the person concerned does not return to Party A on or before the expiry of that period, they shall lose entitlement to unemployment benefit from the end of that period, unless the provisions of the legislation of Party A are more favourable or the relevant authority of Party A agrees to extend their entitlement until a date after the expiry of that period.

• (7) Unless the legislation of Party A is more favourable, between two periods of employment the maximum total period for which entitlement to unemployment benefit shall be retained under paragraph (4) shall be 13 weeks. However, the relevant authority of Party A may extend that period up to a maximum of 26 weeks.

ARTICLE 22

Unemployed persons who resided in the Party other than the competent Party

• (1) A person who is partially or intermittently unemployed and who, during their last activity as an employed or self-employed person, resided in the Party which is not the Party competent for payment of unemployment benefit, shall make themselves available to their employer or register as a person seeking work with the employment services in the competent Party, and shall comply with the conditions applicable under its legislation. The competent Party shall pay unemployment benefit to that person in accordance with its legislation as if the person was residing in that Party.

• (2) A wholly unemployed person who, during their last activity as an employed or self-employed person, resided in Party A and who continues to reside there or returns there shall register with the employment services in that Party as a person seeking work and comply with the conditions applicable under the legislation of that Party. Without prejudice to Article 21, the wholly unemployed person may, as a supplementary step, register as a person seeking work with the employment services of Party B, if that is the Party in which they pursued that last activity, and only the obligations applicable under the legislation of that Party will apply.

• (3) A wholly unemployed person falling within paragraph (2), other than a person whose last activity was as a frontier worker, who remains in Party B after the end of their activity there, shall register as a person seeking work with the employment services of that Party and only the conditions applicable under the legislation of that Party will apply.

• (4)
• (a) The unemployed person referred to in paragraph (2) shall receive unemployment benefits from Party A in accordance with the legislation it applies as if they had been subject to that legislation during their last activity as an employed or self-employed person.

• (b) However, a worker other than a frontier worker who has received benefits at the expense of Party B (where they were last subject to the legislation of that Party) shall firstly receive, on their return to Party A, benefits in accordance with Article 21. No benefit shall be payable by Party A in accordance with sub-paragraph (a) for the period during which they receive benefit under the legislation of Party B to which they were last subject.

• (5) The benefit provided by Party A under paragraph (4) shall continue to be paid at its own expense. However, subject to paragraphs (6) and (7), Party B (in cases where the person concerned was last subject to the legislation of that Party) shall reimburse Party A for the full amount of the benefits provided by Party A during the first 13 weeks of the payment. The amount of the reimbursement during this period may not be higher than the amount payable as unemployment benefit under the legislation of Party B. In the case referred to in paragraph (4)(b), the period during which benefit is provided under Article 21 shall be deducted from the 13 week period.

• (6) However, the period of reimbursement referred to in paragraph (5) shall be extended to 22 weeks when the person concerned has, during the preceding 24 months, completed periods of employment of at least 12 months in Party B, where such periods would be taken into account for the purposes of establishing entitlement to unemployment benefits.

• (7) For the purposes of paragraphs (5) and (6), Party A may waive the reimbursement.

• (8) Where the legislation applicable in the Parties requires the fulfilment of certain obligations and/or job-seeking activities by the unemployed person, the obligations and/or job-seeking activities required in the Party of residence shall have priority. The non-fulfilment by the unemployed person of all the obligations and/or job-seeking activities in the Party in which they pursued their last activity shall not affect the benefits awarded in the Party of residence.

ARTICLE 23

Calculation of unemployment benefits

• (1) For the purpose of calculating a person’s entitlement to an unemployment benefit where Ireland is competent for payment of such benefit, Ireland shall take into account the members of the person’s family residing in the United Kingdom as if they resided in Ireland.

• (2) Paragraph (1) shall not apply where another person is entitled to an unemployment benefit under the legislation of Ireland for those same members of the family.

ARTICLE 24

Reimbursement of unemployment benefits

• (1) For the purposes of Article 22(5) and (6) the relevant authority of the Party in which the person concerned resides (Party A) shall request reimbursement of unemployment benefits from the relevant authority of the other Party (Party B). The request shall be made within six months of the end of the calendar half-year during which the last payment of unemployment benefit, for which reimbursement is requested, was made. Party B shall not be required to consider requests made after this time-limit. The request shall indicate the:

• (a) amount of benefit paid during the 13 or 22 week period referred to in Article 22(5) and (6);

• (b) period for which the benefits were paid; and

• (c) identification data of the unemployed person.

• (2) Where such a request is made during the time-limit set out in paragraph (1), Party B shall pay the amount set out in such request to Party A within 18 months of the end of the month during which the request was sent to Party B. From the end of that 18-month period, interest may be charged by Party A on outstanding claims, calculated on the basis of a rate to be agreed between the Parties.

SECTION 2

OLD-AGE BENEFIT AND SURVIVOR’S BENEFIT

ARTICLE 25

General provisions

• (1) Where a person has been subject to the legislation of both Parties, each Party shall determine whether that person satisfies the conditions for entitlement to old-age benefit under its legislation when it receives the person’s claim for such benefit, unless the person has expressly requested deferment of the award of old-age benefit under the legislation of that Party (where deferment is allowed under such legislation).

• (2) Where the person satisfies the conditions for entitlement to old-age benefit under the legislation of both Parties, each Party shall calculate the person’s entitlement to such benefit in accordance with Article 26.

• (3)
• (a) Where the person satisfies the conditions for entitlement to an old-age benefit under the legislation of one Party (Party A) but does not simultaneously satisfy or no longer satisfies such conditions under the legislation of the other Party (Party B), or has expressly requested deferment of award of such benefit (and the legislation of Party B provides for such deferment), Party A shall calculate their entitlement to the benefit in accordance with sub-paragraph (b) and Article 26.

• (b) Where paragraph (a) applies, when performing the calculation in Article 26, Party A shall not take into account insurance periods completed under the legislation of Party B where this gives rise to a lower amount of old-age benefit.

• (c) As and when the person satisfies the entitlement conditions for old-age benefit under the legislation of Party B, or makes a claim to Party B for such benefit following deferment of it in accordance with paragraph (1), each Party shall calculate the person’s entitlement to such benefit under its legislation in accordance with Article 26, but Party B shall not take into account insurance periods completed under the legislation of Party A which have already been taken into account by virtue of sub-paragraphs (a) and (b).

ARTICLE 26

Calculation and award of old-age benefit

• (1) Subject to paragraphs (4) and (5) and Articles 27 to 29, the relevant Party shall calculate the amount of old-age benefit that would be due to be paid to a person:

• (a) under the legislation it applies, where the person has satisfied the conditions for entitlement to the old-age benefit exclusively on the basis of all the relevant insurance periods completed under the legislation of that Party (the “independent amount”); and

• (b) on a pro- rata basis, as follows (the “pro- rata amount”):

• (i) firstly, calculating the amount of old-age benefit which would be payable by that Party if all the relevant insurance periods completed by the person under the legislation of both Parties had been completed under the legislation which it applies on the date of award of the benefit (the “theoretical amount”);

• (ii) then, expressing the relevant insurance periods completed by the person under the legislation of that Party as a percentage of the sum of all relevant insurance periods completed by that person under the legislation of both Parties;

• (iii) lastly, by multiplying the theoretical amount by the percentage calculated under paragraph (ii) above.

• (2) Where appropriate, the relevant Party shall apply, to the independent amount or the pro rata amount, all the rules relating to reduction, suspension or withdrawal under the legislation it applies, within the limits provided for by Articles 31 to 33.

• (3) The person concerned shall be entitled to receive from the Party the higher of the independent amount and the pro rata amount.

• (4) Where, in a Party, the independent amount is invariably equal to or higher than the pro rata amount, that Party need not carry out the calculation of the pro rata amount.

• (5) For the purpose of determining the rate of state pension under section 2 or 4 of the Pensions Act 2014, the United Kingdom shall calculate the amount of such benefit based solely on the insurance periods completed or, in accordance with Article 15(6) treated as paid, under its legislation.

• (6) For the purpose of the calculation in paragraph (1), where all the insurance periods completed by a person under the legislation of the United Kingdom amount to less than one qualifying year, or relate only to periods ending before 6 April 1975 and in aggregate amount to less than 50 weeks, those periods shall be treated as if they had been completed under the legislation of Ireland.

• (7) Any increase of benefit payable under the legislation of the United Kingdom because of deferred retirement shall be based on the pro- rata amount calculated in accordance with paragraph (1)(b) above.

• (8) Where all the insurance periods completed by a person under the legislation of Ireland amount to less than one year, those periods shall be treated as if they had been completed under the legislation of the United Kingdom.

• (9) Notwithstanding Article 64, any Party which establishes, while investigating a claim for old-age benefits, that the person is entitled to an independent amount under its legislation in accordance with paragraph (1)(a) above, shall pay that amount without delay on a provisional basis.

ARTICLE 27

Insurance periods to be taken into account

For the purpose of applying Article 26, a Party shall take into account only insurance periods (completed under the legislation of either Party) which would be taken into account for the determination of benefits under its legislation if they were completed under that legislation.

ARTICLE 28

Overlapping contribution periods

For the purpose of applying Article 26:

• (a) where a compulsory contribution period or credited period completed under the legislation of one Party (Party A) coincides with a voluntary contribution period or continued optional contribution period completed under the legislation of the other Party (Party B), only the compulsory contribution period or credited period shall be taken into account;

• (b) where a compulsory contribution period completed under the legislation of Party A coincides with a credited period completed under the legislation of Party B, only the contribution period completed under the legislation of Party A shall be taken into account;

• (c) where a credited period completed under the legislation of one Party coincides with a credited period completed under the legislation of the other Party, account shall be taken only of the credited period completed:

• (i) under the legislation under which the person was last compulsorily insured before the day when the periods in question began; or

• (ii) if they were never compulsorily insured before that day, under the legislation under which they first became compulsorily insured after the day when the periods in question ended;

• (d) where it is not possible to determine accurately the period of time in which certain insurance periods were completed under the legislation of one Party, such insurance periods shall be treated as if they did not overlap with insurance periods completed under the legislation of the other Party and shall be taken into account where possible and to the best advantage of the person concerned.

• (e) Subject to sub-paragraph (f), where periods of voluntary or optional continued insurance have not been taken into account under this Article, the Party under whose legislation those periods were completed shall, where possible, calculate the amount of old-age benefit to which the person concerned would be entitled, on the basis of those periods under the legislation it applies. The pro- rata amount of the benefit payable to the person, calculated in accordance with Article 26(1), shall be increased by the amount corresponding to periods of voluntary or optional continued insurance.

• (f) Each Party shall calculate, under the legislation it applies, the amount of old-age benefit to which the person concerned is entitled, on the basis of periods of voluntary or optional continued insurance which, under the last sentence of Article 31(3), shall not be subject to the other Party’s rules relating to withdrawal, reduction or suspension.

ARTICLE 29

Benefits to be excluded

• (1) For the purpose of applying Article 26 no account shall be taken of the following benefits payable to the person concerned under the legislation of the United Kingdom:

• (a) any additional pension;

• (b) any graduated retirement benefit payable by virtue of any graduated contributions paid before 6 April 1975;

but any such benefit shall be added to the amount of any benefit payable under that legislation in accordance with Article 26(3).

• (2) For the purpose of applying Article 26 no account shall be taken of the following payments to the person concerned under the legislation of Ireland:

• (a) any increase for child dependants;

• (b) any increase where the person has attained pensionable age and is living alone;

• (c) any increase where the person has attained the age of 80 years; or

• (d) any increase for living on a specified island;

but such payments shall, where appropriate, be added to the amount of benefit payable under that legislation in accordance with Article 26(3).

ARTICLE 30

Survivor’s benefit

Articles 25 to 29 shall apply in the same way, subject to any necessary modifications, to survivor’s benefit.

ARTICLE 31

Rules to prevent overlapping

• (1) Any overlapping entitlement to an old-age, invalidity or survivor’s benefit under the legislation of both Parties and calculated or provided on the basis of insurance periods completed by the same person shall be considered, for the purposes of this Article and Article 32, to be overlapping of benefits of the same kind.

• (2) Overlapping entitlement to benefits which cannot be considered to be of the same kind within the meaning of paragraph (1) shall be considered to be overlapping of benefits of a different kind.

• (3) For the purpose of any rules preventing overlapping under the legislation of a Party (Party A) in the case of overlapping of an old-age, invalidity or survivor’s benefit with a benefit of the same kind or a benefit of a different kind, Party A shall take into account the amount of benefits to be paid to the person by the other Party (Party B) before deduction of tax, social security contributions and other individual levies or deductions, where the legislation of Party A provides for benefits acquired abroad to be taken into account and unless such legislation provides otherwise. Party A shall not take into account any amount of benefits acquired under the legislation of Party B on the basis of voluntary insurance or continued optional insurance.

• (4) If one Party applies rules to prevent overlapping because the person concerned receives benefits of the same or of a different kind under the legislation of the other Party, the benefit due may be reduced solely by the amount of such benefits.

ARTICLE 32

Overlapping of benefits of the same kind

Where benefits of the same kind due under the legislation of both Parties overlap, the rules to prevent overlapping laid down by the legislation of a Party shall not be applicable to a pro-rata amount (calculated under Article 26(1)(b)).

ARTICLE 33

Overlapping of benefits of a different kind

• (1) If the receipt of benefits of a different kind requires the application of the rules to prevent overlapping provided for by the legislation of the Parties regarding:

• (a) two independent amounts, the Parties shall divide the amounts of the benefit or benefits, as they have been taken into account, by the number of benefits subject to the said rules;

• (b) one or more pro- rata amounts, the Parties shall take into account the benefit or benefits or other income and all the elements stipulated for applying the rules to prevent overlapping as a function of the ratio between the insurance periods established for the calculation referred to in Article 26(1)(b)(ii); or

• (c) one or more independent amounts and one or more pro- rata amounts, the Parties shall apply sub-paragraph (a) in same way, subject to any necessary modifications, as regards independent amounts and sub-paragraph (b) as regards pro- rata amounts.

The application of sub-paragraph (a) shall not deprive the person concerned of their status as a pensioner for the purposes of this Convention.

• (2) A Party shall not apply the division stipulated in respect of independent amounts, if the legislation it applies provides for account to be taken of benefits of a different kind and all other elements for calculating part of their amount determined as a function of the ratio between insurance periods referred to in Article 26(1)(b)(ii).

• (3) Paragraphs (1) and (2) shall apply in the same way, subject to necessary modifications, where the legislation of one or both Parties provides that a right to a benefit cannot be acquired in the case where the person concerned is in receipt of a benefit of a different kind, payable under the legislation of the other Party.

SECTION 3

BENEFITS FOR ACCIDENTS AT WORK AND OCCUPATIONAL DISEASES

ARTICLE 34

General provisions

• (1) A person who has sustained an accident at work or has contracted an occupational disease and who resides in a Party (Party A) which is not the Party competent for payment of benefits for accidents at work and occupational diseases (Party B) shall be entitled to such benefits in accordance with the legislation of Party B.

• (2) By agreement between the two Parties, such benefits may, however, be provided by Party A in accordance with its legislation, at the expense of Party B.

ARTICLE 35

Dual attribution and aggravation of an occupational disease

• (1) Subject to paragraph (2), where a person who has contracted an occupational disease has, under the legislation of both Parties, pursued an activity as an employed person which by its nature is likely to cause the said disease, and they would be entitled to receive a benefit for accidents at work and occupational diseases in respect of that disease under the legislation of both Parties whether by virtue of this Convention or otherwise, any benefits that the person or their survivors may claim shall be provided exclusively under the legislation of the Party in which they were last employed in that occupation before the disease was diagnosed.

• (2) Where a person has suffered an aggravation of an occupational disease for which a benefit has been paid or is payable by a Party (Party A) in accordance with paragraph (1), the following provisions shall apply:

• (a) if the person concerned, while in receipt of such benefit, has not pursued, under the legislation of the other Party (Party B), any further activity as an employed person in an occupation likely to cause or aggravate the disease in question, Party A shall bear the cost of the benefit taking into account the aggravation;

• (b) if the person concerned, while in receipt of such benefit, has pursued such an activity under the legislation of Party B:

• (i) Party A shall bear the cost of the benefit under its legislation without taking the aggravation into account; and