The Minister for Social Welfare, in exercise of the powers conferred on him by sections 2, 3, 4, 10, 11, 12, 13, 14, 17, 18, 19, 20, 21, 22, 23, 24 and 24A, 24B and 24C (inserted by the Social Welfare (No. 2) Act of 1993 (No. 32 of 1993)) 25, 27, 28, 29, 213, 214 of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), paragraph 12 (inserted by section 12 of the Social Welfare Act, 1996 (No. 7 of 1996)) of Part I of the First Schedule to the Social Welfare (Consolidation) Act, 1993 and paragraphs 3,4 and 5 of Part II of the First Schedule and paragraphs 1 and 3 of Part III of the said Schedule to the said Act and section 10 (as amended by section 4 of the Energy (Miscellaneous Provisions) Act, 1995 (No. 35 of 1995)) of the Continental Shelf Act, 1968 (No. 14 of 1968), hereby makes the following Regulations

PART I Preliminary

Citation.

1. These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996.

Commencement.

2. These Regulations shall come into operation on the 1st day of November, 1996.

Definitions.

3. In these Regulations, save where the context otherwise requires-

"Department" means the Department of Social Welfare;

"due date" means in relation to any contribution under the Principal Act, the date on which the contribution was due to be paid;

"duly notified incapacity for work" means incapacity for work notified under article 67 (a) ;

"earnings" means reckonable earnings paid to an employed contributor;

"emoluments" means reckonable emoluments as defined in section 2 (1) ;

"income tax month" means a month beginning on the 6th day of any of the months of April to March in any contribution year and ending on the 5th day of the following month;

"income tax year" means a year of assessment within the meaning of the Act of 1967;

"inspector" means a person appointed under section 212;

"inspector of taxes" has the meaning assigned to it in section 161 of the Act of 1967;

"prescribed disease" means a disease or injury prescribed for the purposes of section 66;

"reckonable earnings" means -

(i) in the case of an employed contributor, not being a special contributor, emoluments derived from insurable employment or insurable (occupational injuries) employment, to which Chapter IV of Part V of the Act of 1967 applies, but without regard to section 192 of that Act, (other than non-pecuniary emoluments), reduced by so much of the allowable contribution referred to in Regulations 59 and 60 (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) of the Regulations of 1960 as is deducted on payment of those emoluments, and

(ii) in the case of a special contributor-

( a ) salaries, wages and other similar remuneration derived from insurable employment or insurable (occupational injuries) employment to which the provisions of the Act of 1967 (other than Chapter IV of Part V) apply or would apply if the employed contributor in receipt of the remuneration were resident in the State but without regard to section 192 of that Act,

( b ) payments to persons attending or engaged in courses or schemes provided or approved under -

(A) section 4 of the Labour Services Act, 1987 (No. 15 of 1987), or

(B) section 4 of the Agriculture (Research, Training and Advice) Act, 1988 (No. 18 of 1988), and

( c ) payments to persons attending or engaged in courses or schemes provided or approved by CERT Limited;

"reckonable income" means, in the (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) case of a voluntary contributor, all income (other than non-pecuniary income) derived from any employment, including any trade, business, profession, office or vocation, reduced, in the case of income to which the Act of 1967 applies, by so much of any deduction allowed by virtue of Chapter 11 of Part I of the Finance Act, 1972 (No. 19 of 1972) as is to be deducted from or set off against that income in charging it to income tax;

"special contributor" means an employed contributor in receipt of reckonable earnings as defined in paragraph (ii) in the definition of reckonable earnings;

"the Act of 1967" means the Income Tax Act ,1967 (No. 6 of 1967);

"the (No. 2) Regulations of 1960" means the Income Tax (Employments) (No. 2) Regulations, 1960 ( S.I. No. 166 of 1960 );

"the Principal Act" means the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993);

"the Regulations of 1960" means the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ); and

"the Regulations of 1994" means the Social Welfare (Consolidated Payments Provisions) Regulations, 1994 ( S.I. No. 417 of 1994 ) .

Interpretation.

4. In these Regulations, save where the context otherwise requires-

(a) a reference to a Part, Chapter or section is to a Part, Chapter or section of the Principal Act,

(b) a reference to a Schedule is to a Schedule to these Regulations,

(d) a reference to a sub-article is to a sub-article of the article in which the reference occurs, and

(e) a reference to a paragraph is to a paragraph of the sub-article or article in which the reference occurs.

Revocations.

5. The Regulations specified in column (1) of Schedule E are hereby revoked to the extent specified in column (2) of the said Schedule.

PART II Contributors and Collection of Contributions.

Preliminary

Definitions.

6. In this part -

"employee" means an employed contributor in receipt of reckonable earnings;

"casual employee" has the meaning assigned in Regulation 47 (inserted by the (No. 2) Regulations of 1960) of the Regulations of 1960;

"contributor" means an employed contributor (including a special contributor) in receipt of reckonable earnings and a self-employed contributor in receipt of reckonable emoluments, as the case may require ;

"contribution" means a self-employment contribution which an employer is liable to deduct from the emoluments of a self-employed contributor and an employment contribution which an employer is liable to deduct from the earnings of an employee together with the appropriate amount payable by way of the employer's contribution in respect of earnings paid to an employee; and

"employer" , insofar as it relates to a special contributor, means a person paying earnings to a special contributor and includes a person residing outside the State who, or a body incorporated or formed outside the State which, pays earnings in respect of employment to a special contributor exercising that employment within the State.

CHAPTER 1 Payment of Contributions and Related Matters

Deduction of contributions by employers from earnings and emoluments.

7. (1) An employer shall, on making any payment of earnings or emoluments to a contributor, deduct from the earnings or emoluments-

(a) the appropriate amount of any contribution due by such contributor in respect of that payment of earnings or emoluments, or

(b) where the said amount cannot at the time of making such payment be ascertained, the amount reasonably believed by the employer to be so due.

(2) Where the amount deducted under sub-article (1) (b) is greater than the amount due by the contributor, the employer shall repay the difference to the contributor.

(3) Subject to sub-article (4), a contribution payable by a contributor, other than in the case of a special contributor, shall not be recoverable from him by his employer otherwise than by deduction in accordance with sub-article (1) or under the provisions of Part IV of the Regulations of 1960 as applied to contributions.

(4) Where an employer on making any payment of earnings to a special contributor deducts therefrom an amount less than the amount of the contribution due by the contributor, the Minister, on being satisfied that the employer took reasonable care to comply with the provisions of these Regulations and that the under-deduction was due to an error made in good faith, may direct that the amount of the under-deduction shall be recovered by deduction from any subsequent payment of earnings to that contributor during the same contribution year.

Remittance of contributions by employer.

8. (1) Subject to article 12(2), contributions payable in respect of emoluments and of earnings, other than earnings of a special contributor, shall be collected and be recoverable by the Collector-General and accounted for by him and paid into the Social Insurance Fund.

(2) Contributions to which sub-article (1) applies shall be remitted by the employer to the Collector-General.

(3) An employer shall remit to the Department within 9 days from the end of every income tax month the amount of a special contributor's contribution deductible on payment of earnings to each special contributor employed by him in that month, together with the appropriate amount by way of employer's contributions in respect of each such contributor in that month.

Time limit for payment of contributions.

9. (1) The time within which a contribution due in respect of earnings or emoluments by an employer shall be paid in accordance with article 8(2) shall be nine days from the end of the relevant period during which the payment of such earnings or emoluments to which the contribution relates was made.

(2) In this article, "relevant period" means the income tax month or such longer period (not exceeding a year) as the Collector- General may authorise in writing (unless the employer objects).

Charging of interest on arrears of contributions.

10. (1) Where any amount, including an amount estimated under the provisions of article 11 or 12, which an employer is liable to pay to the Collector-General or to the Minister, as the case may be, in respect of a contribution is not so paid, simple interest on the amount shall be paid by the employer and such interest shall be calculated-

(a) at the rate at which, for the time being, interest is chargeable on unpaid income tax under section 129 of the Act of 1967, and

(b) from the expiration of -

(i) the time specified in the Regulations of 1960, as applied to employment contributions, for the payment of the amount in the case of a contribution payable in respect of an employee in receipt of earnings as defined in paragraph (i) in the definition of reckonable earnings in article 3, and

(ii) the time specified in article 9 in any other case.

(2) Interest charged on contributions shall be collected and be recoverable by the Collector-General or, in the case of a contribution payable in respect of a special contributor, by the Minister, and shall be accounted for, by the Collector-General or the Minister, as the case may be, and paid into the Social Insurance Fund.

Estimation by inspector of taxes of contributions due.

11. (1) Where adequate information is not available or is not forthcoming in regard to the emoluments of a contributor, an inspector of taxes may make or amend an estimate of the amount of contributions due by or in respect of such contributor and the amount so estimated or amended shall be the amount collectable under these regulations in respect of such contributions.

(2) Where an estimate has been made or amended by the inspector of taxes of an amount due in respect of the contributions in accordance with sub-article (1), the contributor in respect of whose emoluments such estimate has been made or amended, may appeal against such estimate or amendment in accordance with the provisions of the Income Tax Acts.

Estimation by social welfare inspector and deciding officer of contributions due.

12. (1) Subject to sub-article (4), the amount of earnings paid in respect of any person or class of persons may be calculated or estimated by an inspector in respect of any year or part thereof having regard to such information or facts which appear to him to be reasonable or adequate for this purpose and on the basis of such calculation or estimation, an inspector shall determine the amount of contributions due by the employer of any person or class of persons in accordance with the provisions of section 10(1).

(2) Notwithstanding the provisions of article 8, an employer shall, when so requested by an inspector, remit to the inspector the amount of contributions determined to be due by that employer in accordance with sub-article (1).

(3) A request by an inspector under this article shall be made in writing to the employer and the employer shall be liable to remit the amount specified in this request to the inspector within 14 days of the date of receipt of such request.

(4) Where an inspector has made a calculation or an estimation in accordance with sub-article (1), he may revise that calculation or estimation if the employer provides, within 14 days of the receipt by him of the request specified in sub-article (2) and (3) or within such longer period as may be considered reasonable by the inspector, such documentary evidence as may be acceptable to the inspector.

(5) Where an inspector has revised a calculation or an estimation in accordance with sub-article (4), he shall determine the amount of contributions due by the employer in accordance with the provisions of section 10(1).

(6) An employer shall, on receipt of a revised request from an inspector, be liable to remit to the inspector the revised amount of contributions determined to be due by that employer in accordance with sub-article (5) within 14 days of the date of receipt of such revised request, notwithstanding the provisions of article 8.

(7) The amount of any contribution which is determined by an inspector to be due by an employer under the provisions of this Part shall be recoverable by the Minister in accordance with the provisions of section 281.

(8) Where a deciding officer has reason to believe that the total amount of contributions which an employer was liable to remit in respect of a special contributor, in relation to any period, was greater than the amount of contributions (if any) paid by the employer in respect of that period, the deciding officer may estimate the amount of employment contributions which should have been remitted by the employer in relation to that period and serve notice on the employer specifying -

(a) the total amount of contributions so estimated,

(b) the total amount of contributions (if any) remitted by the employer in relation to the period in question, and

(9) Where a notice is served under sub-article (8), the following provisions shall apply:-

(a) the employer may, if he claims that the balance of contributions so remaining unpaid exceeds the balance which he was liable to remit, appeal against the decision of the deciding officer by giving notice in that behalf, in writing, to the Minister within the time specified in the Social Welfare (Appeals) Regulations, 1990 ( S.I. No. 344 of 1990 ) for the making of appeals, and

(b) on the expiration of the time so specified if no such appeal is made, or on final determination by the appeals officer if an appeal is made, the balance of contributions (if any) remaining unpaid as specified in the notice or the amended balance of contributions as determined by the appeals officer, as the case may be, shall be recoverable by the Minister as unpaid employment contributions.

(10) Where a notice or a request under this article is sent by post it shall be deemed to have been received by the person to whom it isaddressed on the date on which it would be received in the ordinary course of post unless the contrary is proved.

Return by employer to Collector-General at end of contribution year.

13. An employer shall furnish to the Collector General, within 25 days from the end of a contribution year or from the day in a contribution year in which he ceases to be an employer who is required to send a notification to the Revenue Commissioners, under Regulation 8 (1) of the Regulations of 1960 --

(a) a return, in a form provided or approved by the Revenue Commissioners in respect of each contributor, other than a special contributor, who receives payment of earnings or emoluments during the course of that year showing in respect of those earnings or emoluments --

(i) the total contributions payable by the contributor in the contribution year,

(ii) the number of contribution weeks in the contribution year in which the contributor was in insurable employment or insurable self-employment,

(iii) the dates of commencement and cessation of insurable employment or insurable self-employment, as the case may be, occurring within the contribution year,

(iv) the total earnings or emoluments in the contribution year, and

(v) in the case of an employee --

(1) the total contributions which the employer was liable to remit for the contribution year, and

(2) particulars relating to :--

(i) the rate of employment contribution applicable to the employee at the commencement of the contribution year, or at the date of commencement of the employment (if later), and

(ii) where any change in his rate of contribution occurred during the year, the rate of employment contribution applicable to the employee at the end of the contribution year or at the cessation of employment (if earlier), and the number of contribution weeks during the year in which the employee was in insurable employment to which that rate of employment contribution refers,

and

(b) a statement, declaration and certificate, in such form as may be provided or approved by the Revenue Commissioners, showing the total contributions which the employer was liable to remit in respect of every contributor, other than a special contributor, in the contribution year.

Return by employer in respect of special contributors to Department at end of contribution year.

14. An employer of a special contributor shall furnish to the Department within twenty-five days from the end of a contribution year or from the day in a contribution year in which he ceases to be an employer for the purpose of these Regulations --

(a) a return, in a form provided or approved by the Minister, in respect of each special contributor who receives payment of earnings during the course of that year showing in respect of those earnings --

(i) the total contributions payable by the contributor in the contribution year,

(ii) the number of contribution weeks in the contribution year in which the contributor was in insurable employment,

(iii) the dates of commencement and cessation of employment occurring within the contribution year,

(iv) the total earnings in the contribution year,

(v) the total contributions which the employer was liable to remit for the contribution year,

(vi) particulars relating to --

(A) the rate of contribution applicable to the contributor at the commencement of the contribution year, or at the date of commencement of the employment (if later), and

(B) where any change in his rate of contribution occurred during the year, the rate of contribution applicable to the contributor at the end of the contribution year or at the cessation of employment (if earlier) and the number of contribution weeks during the year in which the contributor was in insurable employment to which that rate of employment contribution refers, and

(b) a statement, in a form provided or approved by the Minister, showing the total contributions which the employer was liable to remit in respect of every special contributor in the contribution year.

Issuing of certificate by employer to contributor at the end of contribution year.

15. (1) Within nine days from the end of a contribution year, an employer shall give to each contributor in his employment on the last day of the contribution year a certificate showing in respect of the employment --

(a) the total contributions deducted from the earnings or emoluments of the contributor during the contribution year,

(b) the number of contribution weeks in the contribution year in which the contributor was in insurable employment or insurable self-employment,

(c) the date of commencement of the insurable employment or insurable self-employment where it occurred during the contribution year,

(d) the total earnings or emoluments in the contribution year,

(e) the total contributions which the employer was liable to remit for the contribution year,

(f) in the case of an employee, particulars relating to -

(i) the rate of contribution applicable to the employee at the commencement of the contribution year or at the date of commencement of the employment (if later), and

(ii) where any change in his rate of contribution occurred during the year, the rate of contribution applicable to the employee at the end of the contribution year and the number of contribution weeks during the year in which the employee was in insurable employment to which that rate of contribution refers.

(2) The certificate specified in sub-article (1) shall be in such form as may be provided or approved by the Revenue Commissioners or, in the case of a special contributor, by the Minister.

Issuing of certificate by employer to contributor on cessation of employment.

16. (1) An employer shall give to each contributor on the cessation of insurable employment or insurable self-employment a certificate showing in respect of such employment --

(a) the total contributions which the employer was liable to remit for the contribution year up to and including the date of the cessation of insurable employment or insurable self-employment,

(b) the number of contribution weeks in the contribution year in which the contributor was in insurable employment or insurable self-employment up to and including the date of the cessation of such employment,

(c) the date of commencement of the insurable employment or insurable self-employment, where it occurred during the contribution year,

(d) the total earnings or emoluments in the contribution year up to and including the date of cessation of insurable employment or insurable self-employment,

(e) in the case of an employee, particulars relating to the rate of contribution applicable to the employee at the date of the cessation of employment, and

(f) in the case of a special contributor, the date of cessation of employment.

(2) The certificate specified in sub-article (1) shall be in such form as may be provided or approved by the Revenue Commissioners, or in the case of a special contributor, by the Minister.

Maintaining records.

17. (1) Employers shall record the following particulars in respect of each contributor to whom the payment of earnings or emoluments has been made in the contribution year -

(a) the amount of each such payment of earnings or emoluments,

(b) the contribution payable by the contributor in respect of each payment of earnings or emoluments,

(d) the dates of commencement and cessation of insurable employment or insurable self-employment occurring within the contribution year,

(e) each contribution week of insurable employment or insurable self-employment,

(f) in the case of an employee, particulars relating to --

(i) the rate of contribution applicable to the employee at the commencement of the contribution year, or at the date of commencement of the employment (if later), and

(ii) where any change in his rate of contribution occurred during the year, the date on which such change occurred, the rate of contribution applicable to the employee at the end of the contribution year or at the date of cessation of employment (if earlier) and the number of contribution weeks during the year in which the employee was in insurable employment to which that rate of contribution refers.

(2) The records specified in sub-article (1) shall be in a form approved by the Revenue Commissioners in the case of a contributor, other than a special contributor, and by the Minister in the case of a special contributor and shall be retained by employers for a period of six years after the end of the contribution year to which they refer.

Inspection of records by contributor.

18. A contributor shall be entitled to inspect the records specified in article 17 in respect of him or to obtain a statement of such records from his employer once in every period of three months.

Inspection of employer' s records by an authorised officer.

19. (1) In this article, "authorised officer" means an officer of the Revenue Commissioners authorised by them in writing for the purpose of this article.

(2) An employer or a person employed by the employer at the employer's premises shall, upon request made to him by an authorised officer at the employer's premises, produce to the authorised officer for inspection the records specified in article 17.

(3) Where in pursuance of this article an authorised officer requests production of an employer's records, he shall, on request, show his authorisation for the purposes of this article to the person concerned.

Furnishing of information to social welfare inspector.

20. (1) An employer shall, on receipt by him from an inspector of a notice in writing addressed to him at the address at which he resides or carries on business and incorporating or having annexed to it a form of declaration, furnish on the said form of declaration such information as is demanded in the notice in respect of any contributor who is or has been in his employment and shall sign and otherwise complete the declaration and deliver the same by hand or by registered post to the inspector, within the time specified by the inspector, not being less than six days from the date of such notice.

(2) Where a notice under sub-article (1) is sent by post it shall be deemed to have been received by the person to whom it is addressed on the date on which it would be received in the ordinary course of post unless the contrary is proved.

CHAPTER 2 Self-Employed Contributors.

Commencement as self-employed contributor.

21. (1) Where a person becomes a self-employed contributor for the first time, or recommences insurable self-employment, in a contribution year, not having previously been an employed contributor, and is a person to whom paragraph (a) or (c) of section 18(1) refers, self-employment contributions shall be payable by him at the percentage amount or the amount specified in the said paragraphs, whichever is the greater.

(2) In the case of a person to whom this article applies, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid shall, provided that the total amount of self-employment contributions payable by virtue of sub-article (1) has been paid, be 52 in any contribution year.

(3) The provisions of this article shall, notwithstanding sub-article (1), also apply in the case of a person who becomes a self-employed contributor for the first time in any contribution year or who recommences insurable self-employment in any contribution year and who was previously, in such contribution year, an employed contributor in respect of whom contributions were payable at a rate specified in article 81 (2) (a), 82 (2) (a) or 83 (2) (a).

Cessation as self-employed contributor.

22. (1) Where a self-employed contributor ceases insurable self-employment in a contribution year and does not become an employed contributor in that contribution year and is a person to whom paragraph (a) or (c) of section 18 (1) applies, self-employment contributions shall be payable by him at the percentage amount or the amount specified in the said paragraphs, whichever is the greater.

Concurrent employment and self-employment.

23. (1) Subject to sub-article (2), where --

(a) a person is concurrently an employed contributor by virtue of section 9(1) and a self-employed contributor in a contribution year, and

(b) the total number of contribution weeks in respect of which self-employment contributions have been paid and the total number of contribution weeks in respect of which employment contributions, (other than an employment contribution paid by virtue section 9 (1) (b)) have been paid, or treated as paid, or would have been payable but for the provisions of section 10 (1) (c) or (e) or have been credited, is less than or in excess of 52, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid shall be determined by deducting the number of contribution weeks in respect of which employment contributions have been paid or credited from 52 and treating the remainder as the number of contribution weeks in respect of which self-employment contributions have been paid.

(2) In the case of a person to whom sub-article (1) applies, a self-employment contribution may be treated as having been paid in respect of any contribution week for which an employment contribution has been credited for the purposes of the contribution conditions for old age (contributory) pension, widow's (contributory) pension, widower's (contributory) pension and orphan's (contributory) allowance, requiring a minimum number of qualifying contributions to have been paid.

(3) Where a person to whom this article applies has paid employment contributions and self-employment contributions for any contribution year and the aggregate of his earnings, emoluments (if any) and reckonable income has exceeded the sum specified in section 18(1)(d) he shall be entitled, subject to article 71, to a refund of the self-employment contributions paid on that portion of his reckonable income or emoluments (or both) which represents the difference between the aggregate of his reckonable income or emoluments (or both) and his earnings and the sum so specified.

Self-employed contributor with reckonable income and reckonable emoluments.

24. Where a self-employed contributor has both reckonable income and emoluments in the same contribution year, the aggregate of which exceeds the sum specified in section 18 (1) (d), his liability for self-employment contributions in respect of his reckonable income shall be determined by taking into account the amounts of self-employment contributions paid or payable in respect of his emoluments and he shall be liable to pay the self-employment contributions on that portion of his reckonable income which would bring the aggregate of his emoluments and reckonable income up to the amount for the time being specified in the said section.

Change of contributor status (payment of contributions).

25. (1) Where a person -

(a) becomes a self-employed contributor subsequent to being an employed contributor in any contribution year, or

(b) is a self-employed contributor prior to being an employed contributor in any contribution year,

and is a person to whom paragraphs (a) or (c) of section 18 (1) applies, self-employment contributions shall be payable by him at whichever of the following amounts is appropriate -

(i) where the aggregate of his earnings, emoluments and reckonable income exceeds the sum for the time being specified in 18 (1) (d), an amount calculated at the percentage amount specified in paragraphs (a) and (c) of section 18(1) on that portion of his reckonable income or emoluments (or both) which when combined with his earnings would bring the aggregate of his reckonable income, emoluments and earnings up to the sum so specified or the amount specified in the said paragraphs divided by 52 (fractions of a penny being disregarded) for each contribution week of insurable self-employment, whichever is the greater,

(ii) where the aggregate of his reckonable income, emoluments and earnings does not exceed the sum specified in section 18 (1) (d) in the contribution year, an amount calculated at the percentage amount specified in paragraphs (a) or (c) of section 18(1), of his reckonable income or emoluments in that contribution year or the amount specified in the said paragraphs divided by 52 (fractions of a penny being disregarded) for each contribution week of insurable self-employment, whichever is the greater.

(2) In the case of a person to whom this article applies, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid, shall (subject to the appropriate amount of self-employment contributions having been paid and, notwithstanding the provisions of section 18(1) (e)), be determined by deducting the number of contribution weeks in which the person was an employed contributor from 52, and the number so determined shall be regarded as the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid.

Assignment of contribution weeks.

26. (1) Where a self-employed contributor receives payments of emoluments only for any contribution year and he has paid self-employment contributions of an amount not less than that which he is liable to pay under section 18(1) (c) he shall be regarded as having paid self-employment contributions for each contribution week in that contribution year.

(2) Where the contributions paid by a self-employed contributor is less than the amount which, under section 18(1) (c) and these Regulations, he is liable to pay in any contribution year, no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week in that contribution year.

Excepted emoluments.

27. For the purposes of the definition of "reckonable emoluments" in section 2(1), the following items shall not be reckonable emoluments:--

( a ) any income arising by way of payments under section 44 of the Health Act, 1947 (No. 28 of 1947) or under section 61 of the Health Act, 1970 (No. 1 of 1970) by a Health Board to or in respect of an individual,

( b ) any sums received by way of benefit, assistance, supplement or payment under Parts II, III, IV, V or VA,

( c ) any sums received in respect of attendance at a training course provided or approved by An Foras Áiseanna Saothair,

( d ) any sums received in respect of participation in a scheme administered by An Foras Áiseanna Saothair and known as Community Employment,

( e ) any payments received by way of pension,

( f ) any emoluments, within the meaning of the Act of 1967, received by a person in respect of any of the following offices:

(i) Offices belonging to either House of the Oireachtas;

(ii) Membership of the European Parliament;

(iii) Offices belonging to any court in the State;

(iv) Public Offices under the State,

( g ) any payments received under any scheme, contract, policy or other arrangement approved by the Revenue Commissioners for the purposes of section 8 (1) of the Finance Act, 1979 (No. 11 of 1979), which provides for periodic payments to an individual in the event of loss or diminution of income in consequence of ill-health, and,

( h ) any payment which is made, whether in pursuance of any legal obligation or not, either directly or indirectly in connection with or in consequence of, or otherwise in connection with the termination of the holding of an office or employment.

CHAPTER 3 Voluntary Contributors

Application to become voluntary contributor.

28. The application to be made under section 21 to become a voluntary contributor shall be made to the Minister, in writing in the form for the time being approved by him for that purpose, within twelve months after the end of the contribution year in which -

(i) the applicant ceased to be an employed contributor,

(ii) an employment contribution was last credited to the applicant in accordance with the provisions of these Regulations, or

(iii) the applicant ceased to be a self-employed contributor,

or such longer period as the Minister, having regard to the circumstances of the particular case, may allow.

Commencement as voluntary contributor.

29. A person who wishes to become a voluntary contributor under section 21 shall elect to become a voluntary contributor -

( a ) from the beginning of the contribution week following that in which he ceased to be an employed contributor, or

( b ) from the beginning of the contribution year following that in which he ceased to be a self-employed contributor.

Evidence of reckonable income.

30. A person applying to become a voluntary contributor shall, at the time of making the application, and thereafter within five months from the end of each contribution year subsequent to the contribution year in respect of which the person first pays a voluntary contribution, furnish such evidence of his reckonable income as the Minister may require in order to calculate the amount of the voluntary contribution to be paid by him.

Determination of reckonable income for persons becoming or ceasing as voluntary contributors.

31. In determining the voluntary contribution payable by a person in a contribution year in which he becomes a voluntary contributor, or ceases to be such a contributor on becoming an employed contributor or reaching pensionable age, his reckonable income for the preceding contribution year shall be calculated as a share of his reckonable income in that year proportionate to the part of the contribution year in which he becomes or ceases to be a voluntary contributor.

Minimum rate of voluntary contribution (former employed contributors).

32. Where in any contribution year, a person who has become a voluntary contributor by virtue of section 21(1) (a) has no reckonable income or where such income does not exceed the sum of £4,750, in determining the amount of a voluntary contribution to be paid by such contributor in any contribution year commencing on or after the 6th day of April, 1989, the amount of his income shall be taken to be £4,750.

Manner of payment of voluntary contributions.

33. A person who becomes a voluntary contributor by virtue of section 21(1) may, on receipt of notification of the amount of the voluntary contribution due by him in respect of any contribution year, elect to pay to the Minister, the amount of the voluntary contribution due by him in respect of any contribution year in one payment or in such instalments as may be agreed by him with an officer of the Minister.

Time limit for payment of voluntary contributions.

34. Subject to article 35, a voluntary contribution paid in one payment or in instalments shall be paid before the end of the contribution year to which such contribution relates.

Voluntary contributions paid after due date.

35. A voluntary contribution paid--

( a ) after the date on which such contribution is due in accordance with article 34 but before the expiration of five months after the end of the contribution year to which it relates, or

( b ) after the date on which it is due in accordance with article 34 but before the expiration of twelve months after the end of the contribution year to which it relates, if the Minister is satisfied that there is good cause for late payment, shall--

(i) for the purposes of old age (contributory) pension, retirement pension, widow's (contributory) pension, widower's (contributory) pension, orphan's (contributory) allowance and deserted wife's benefit, where the contribution paid is reckonable for any of the said pensions or benefit as on and from the Thursday next following the expiration of twenty-eight days after the date on which such contribution has been paid in the case of a voluntary contribution paid in one payment, or twenty-eight days after the date on which the final instalment has been paid in the case of a voluntary contribution paid by instalments, be treated as having been paid on the due date, and

(ii) in determining whether the relevant contribution conditions are satisfied for the purposes of death grant be treated as having been paid on the due date.

Refund of voluntary contributions.

36. A voluntary contribution which is not paid within the periods specified in article 35 shall be treated as not having been paid and shall be refunded by the Minister to the said contributor.

Saver of rights of previously employed contributor.

37. An employed contributor who becomes a voluntary contributor shall have the same right to disability benefit, unemployment benefit, maternity benefit, invalidity pension, or treatment benefit as he would have had if, following his ceasing to be an employed contributor, he had not become a voluntary contributor.

CHAPTER 4 Special Contributors

Concurrent employment by two or more employers.

38. (1) For the purposes of section 10(1) (f) a special contributor shall be regarded as being concurrently employed by two or more employers in the contribution year when--

( a ) at the commencement of such year, while in the employment of an employer, he is also employed by another employer or other employers, or

( b ) in the course of such year, while in the employment of an employer, he commences employment with another employer or with other employers.

(2) In this article "employer" includes a person paying earnings as defined in paragraph (i) in the definition of reckonable earnings in article 3.

Intermediate employers.

39. (1) Where a special contributor works under the general control and management of a person who is not his immediate employer, that person (referred to in this article as the principal employer) shall be deemed to be the employer for the purposes of the Principal Act and the immediate employer shall furnish the principal employer with such particulars of the special contributor's earnings as may be necessary to enable the principal employer to comply with the provisions of these Regulations.

(2) Where the special contributor's earnings are actually paid to him by the immediate employer--

( a ) the immediate employer shall be notified by the principal employer of the amount of contributions to be deducted or repaid when the earnings are paid to the contributor and the immediate employer shall deduct or repay the amount so notified to him accordingly, and

( b ) the principal employer shall make a corresponding deduction or addition on making to the immediate employer the payment out of which the said earnings will be paid.

Notification of information regarding special contributors.

40. (1) The employer of a special contributor shall send to the Department notification of his name and address and the name and address of the special contributor within 14 days of the commencement of the employment.

(2) Where a change occurs in a name or address which has been notified under this article the employer shall send a notification of the change to the Department within 14 days of the change.

(3) Where an employer ceases to employ a special contributor he shall notify the Department within 14 days of the cessation of employment of the name and address of the contributor, the date on which the employment ceased and the total amount of earnings paid to the contributor for the contribution year up to and including the date of cessation of employment.

Treating deductions from earnings as payments to special contributors.

41. The amount of a special contributor's earnings for any contribution year shall be the amount of the remuneration which is paid to or for the benefit of that contributor in that contribution year and for this purpose any sums deducted for any reason from any payment on account of a special contributor's remuneration which is or would, but for such deduction, be made in any contribution year shall be treated as paid to or for the benefit of the contributor in that contribution year.

CHAPTER 5 Optional Contributors

Application to become optional contributor.

42. An application by a person engaged in share fishing to become an optional contributor shall be made to the Minister in the form for the time being approved by him for that purpose.

Information to be given when applying to become optional contributor.

43. Every person who applies to become an optional contributor shall furnish to an officer of the Minister such certificates, documents, information and evidence as may be required by him for the purpose of deciding the application.

Information to be supplied by optional contributor.

44. Every optional contributor shall -

( a ) furnish to an officer of the Minister such certificates, documents, information and evidence as may be required by him for the purpose of determining the rate of optional contribution payable, and

( b ) notify the Minister of any change in circumstances which would cause that person to cease to be an optional contributor.

Payment of optional contributions.

45. (1) Subject to sub-article (2), an optional contribution payable in respect of any contribution year (including a contribution payable in instalments under article 46) shall be paid to the Minister before the end of that contribution year.

(2) Where a person who, having become an optional contributor within the three months before the end of a contribution year, pays an optional contribution in respect of that contribution year not later than three months following the last day of the said contribution year, the optional contribution so paid shall be treated as having been paid before the end of the contribution year to which it relates.

(3) An optional contribution which is not paid in accordance with the provisions of this article shall be treated as not having been paid.

Manner of payment optional contributions.

46. An optional contributor may, on receipt of notification of the amount of the optional contribution due by him in respect of a contribution year, elect to pay such contribution in one payment or in such instalments as may be agreed by him with an officer of the Minister authorised by the Minister for this purpose.

Refund of optional contributions.

47. Where an optional contribution is -

( a ) treated, in accordance with article 45(3), as not having been paid, or

( b ) paid in respect of the contribution year in which the optional contributor reaches pensionable age,

the amount of such contribution shall be refunded to the optional contributor by the Minister.

Determination of optional contributions in certain circumstances.

48. Where a person becomes an optional contributor in the contribution year in which he first became insured as a self-employed contributor, the optional contribution payable by him in respect of that contribution year shall be the sum specified in section 18(1) (h).

Optional contributor and employed contributor in same contribution year (assignment of contribution weeks).

49. (1) Subject to sub-article (2), where in any contribution year an optional contributor who, having paid an optional contribution in respect of that year, is also an employed contributor by virtue of section 9(1) (a), the number of contribution weeks in respect of which optional contributions shall be regarded as having been paid shall be determined by deducting the number of contribution weeks in respect of which employment contributions have been paid or treated as paid, or would have been payable but for the provisions of section 10 (1) (e) or have been credited, from 52 and treating the remainder as the number of contribution weeks in respect of which optional contributions have been paid.

(2) An optional contribution may be treated as paid in respect of any contribution week for which an employment contribution has been credited for the purposes of the contribution conditions for Disability Benefit, Unemployment Benefit and Treatment Benefit which require a minimum number of qualifying contributions to have been paid.

CHAPTER 6 Miscellaneous Provisions

Calculation of contributions.

50. (1) In the calculation of amounts of self-employment contributions or optional contributions--

( a ) where the amount so calculated is a multiple of 5p or 10p that amount shall be payable;

( b ) where the amount so calculated includes an amount which is more that 5p but less than 10p the amount payable shall be rounded up to the nearest 10p; and

( c ) where the amount so calculated includes an amount which is less than 5p the amount payable shall be rounded down to the nearest 10p.

(2) Contributions payable by or in respect of an employed contributor or a voluntary contributor shall be calculated to the nearest £0.01.

Concurrent employment (employed contributor).

51. For the purpose of section 10(1)(f), an employed contributor shall in a contribution year be regarded as being concurrently employed by two or more employers when--

( a ) at the commencement of such year, while in the employment of an employer, he is also employed by another employer or other employers, or

( b ) in the course of such year, while in the employment of an employer, he commences employment with another employer or with other employers.

Returns to Collector General by employers of casual employees.

52. (1) An employer shall send a return to the Collector-General on every Saturday in a form provided or approved by the Revenue Commissioners, showing in respect of each casual employee to whom he made any such payment of emoluments as is referred to in Regulation 8 (inserted by the (No. 2) Regulations of 1960) of the Regulations of 1960 at any time during the week ended on the previous Wednesday -

( a ) the amount of employment contribution payable by the employee in that week;

( b ) the amount of employment contribution which the employer was liable to remit to the Collector-General;

( c ) the rate of employment contribution applicable to the employee; and

( d ) the day or days of that week on which the employee was employed.

(2) In this article "week" has the meaning assigned to it by Regulation 49 of the Regulations of 1960.

(3) Articles 13, 15, 16 and 17 shall not apply to casual employees.

Assignment of prosecution function to Collector General.

53. Notwithstanding section 224(1) a prosecution for an offence under section 214 (1) or under Chapter 1 of Part I of these Regulations, other than insofar as it relates to a special contributor, or under article 52, may be brought at the suit of the Collector-General.

Application of Principal Act.

54. Section 29(1) shall apply to self-employed contributors and self-employment contributions and in such application shall be modified as set out in the Table to this article.

TABLE

29.--(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of sums paid in error by way of self-employment contributions and of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 23 by a voluntary contributor, who entered into insurance for the purposes of section 84(1) after he had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of old age (contributory) pension.

Breach of regulations

55. A person who contravenes or fails to comply with this Part shall be guilty of an offence and shall be liable at the discretion of the court--

(a) on summary conviction of such offence to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year or to both such fine and such imprisonment, or

(b) on conviction on indictment of such offence to a fine not exceeding £10,000 or to imprisonment for a term not exceeding three years or to both such fine and such imprisonment and, in the case of a continuing offence, to a further fine not exceeding £10,000 in respect of each day on which the offence is continued.

PART III Contributions

CHAPTER 1 Credited Contributions

Pre-entry and change of status credits.

56. (1) Subject to sub-article (2), an employment contribution shall be credited to an insured person in respect of each complete contribution week from the beginning of the second-last contribution year preceding that in which his entry into insurance as an employed contributor occurred up to the date of such entry into insurance.

(2) An employment contribution shall not be credited under sub-article (1) to a person who becomes an insured person by virtue of section 9(1) (b), thereby becoming insured only for occupational injuries benefit only, but in any such case where the insured person subsequently becomes an employed contributor by virtue of section 9(1) (a), he shall have a contribution credited to him in respect of each complete contribution week from the beginning of the second-last contribution year preceding that in which he first becomes an employed contributor by virtue of section 9(1) (a) up to the date of his first becoming such an employed contributor.

(3) Subject to sub-article (4), employment contributions reckonable only for retirement pension and old age (contributory) pension purposes shall be credited to an employed contributor who, following a period during which he was employed in an employment in respect of which contributions were payable at any of the rates specified in article 81(2) (a), 82(2) (a) or 83(2) (a) commences employment which is insurable for retirement pension and old age (contributory) pension purposes, for the period between the beginning of the contribution year last preceding that in which he commenced such employment and the date of commencement of such employment and any such contributions credited in respect of a period after the 1st day of October, 1970 shall be reckonable also for death grant purposes.

(4) Contributions shall be credited to an employed contributor under sub-article (3) in respect of not more than one occasion on which he so commences employment which is insurable for retirement pension and old age (contributory) pension purposes.

Restrictions on the grant of credits.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Attendance at approved course of training.

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

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

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

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

(a) a voluntary contribution, or,

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

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

Community employment.

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

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

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

(a) a voluntary contribution, or

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

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

Participation in approved course of education etc.

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

(a) a scheme administered by the Minister and known as--

(i) the Third Level Allowance Scheme, or

(ii) the Part-Time Job Incentive Scheme,

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

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

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

(a) a voluntary contribution, or

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

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

Credits on ceasing attendance at course of study.

63. (1) In this article--

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

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

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

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

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

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

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

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

Volunteer development workers.

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

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

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

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

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

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

Employment as officer or member of Reserve Defence Forces.

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

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

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

Definition of day of incapacity for work and of unemployment.

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

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

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

Notice and evidence for the purposes of credits.

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

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

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

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

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

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

Decision that insured person is not incapable of work.

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

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

Contributions paid after due date.

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

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

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

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

CHAPTER 2 Return of Contributions

Disposal of contributions improperly paid.

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

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

Refund of contributions paid in error.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Restriction on refund of contributions.

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

(2) Where --

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

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

Distribution of refunds of contributions on death.

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

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

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

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

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

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

Interest on refunds.

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

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

PART IV Insurability

CHAPTER 1 Modifications of Insurance

Civil servants and members of Garda Síochána.

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

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

(i) in the civil service of the Government or the civil service of the State in a capacity in respect of which a superannuation allowance may be granted, or

(ii) as a member of the Garda Síochána,

and continue to be so employed,

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

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

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

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

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

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

(b) subject to articles 40 and 49 of the Regulations of 1994, employment contributions paid under paragraph (a) in respect of a person shall be reckoned only in relation to the grant of widow's (contributory) pension, widower's (contributory) pension, deserted wife's benefit, orphan's (contributory) allowance or occupational injuries benefits on the insurance of that person and shall not be reckoned in relation to the grant of any other benefit,

(c) where an accident arises out of and in the course of, or a prescribed disease is due to the nature of, such employment, being insurable (occupational injuries) employment, then, in respect of such accident or disease--

(i) injury benefit shall not be payable;

(ii) disablement benefit shall not be payable in respect of the first twenty-six weeks following the date of such accident or the date of development of such disease, and shall, apart from any increase of disablement pension under section 55, 56 or 57, be reduced, for any period of entitlement after such twenty-six weeks, by half;

(iii) the cost of medical care incurred as a result of such accident of disease in the first twenty-six weeks following the date of such accident or the date of development of such disease shall not be payable out of the Social Insurance Fund.

Commissioned army officers and members of army nursing service.

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

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

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

(ii) as members of the Army Nursing Service,

and continue to be so employed, or

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

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

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

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

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

( b ) subject to articles 40 and 49 of the Regulations of 1994, employment contributions paid under paragraph (a) of in respect of a person shall be reckoned only in relation to the grant of widow's (contributory) pension, widower's (contributory) pension, deserted wife's benefit or orphan's (contributory) allowance on the insurance of that person and shall not be reckoned in relation to the grant of any other benefit.

Certain public service employees.

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

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

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

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

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

(I) a national school;

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

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

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

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

(v) as a registered medical practitioner within the meaning of the Medical Practitioners Act, 1978 , where the person is pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969, the Nominated Health Agencies' Superannuation Scheme, 1981, the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987 ( S.I. No. 316 of 1987 ), or the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ), or employment in voluntary hospitals where the person is pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969 and is employed in a permanent capacity and the terms and conditions of his employment provide for payments during illness on a basis which is considered adequate by the Minister,

and continue to be so employed,

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

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

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

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

(i) a national school;

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

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

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

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

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

( g ) having been employed, on the 5th day of April, 1995, as a registered medical practitioner within the meaning of the Medical Practitioners Act, 1978 , in a capacity which was not pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969, the Nominated Health Agencies' Superannuation Scheme, 1981, the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987 ( S.I. No. 316 of 1987 ), or the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ), subsequently cease to be so employed but immediately upon such cessation become employed as a medical practitioner within the meaning of the Medical Practitioners Act, 1978 in a pensionable capacity under the said schemes.

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

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

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

(ii) a contribution by his employer at the rate of 2.35 per cent., and

( b ) employment contributions paid under paragraph (a) of this sub-article in respect of a person shall be reckoned only in relation to the grant of widow's (contributory) pension, widower's (contributory) pension, deserted wife's benefit, orphan's (contributory) allowance or occupational injuries benefits on the insurance of that person and shall not be reckoned in relation to the grant of any other benefit.

Continuation of modified rate on changing employment

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

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

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

Entitlement to death grant.

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

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

86. (1) This article applies to persons employed as a Minister of Religion where the employed person is a member of a class of persons in respect of whom the Minister certified, prior to the 6th day of April, 1988, that the employment of such class of persons was insurable employment.

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

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

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

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

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

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

87. (1) This article applies to persons employed as a member of the Defence Forces, otherwise than as a member of the Permanent Defence Forces specified in article 82 (1) (a) .

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

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

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

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

( b ) (i) where employment contributions have been paid in an income tax year in respect of the earnings of a person to whom this article applies and he continues to be a person to whom this article applies until the end of the period during which that year could, but for section 21 of the Social Welfare Act of 1994 (No. 4 of 1994), have been the relevant income tax year in relation to pay-related benefit in respect of him, then an amount, calculated at the rate of 1.0 per cent. of the amount of the earnings by reference to which the employment contributions paid in that year were determined, may be refunded,

(ii) one third of the amount which may be refunded under sub-paragraph (i) of this paragraph shall be deemed to be in respect of contributions by the employed contributor, and

( c ) benefit (other than treatment benefit, to such extent as may be provided for in regulations made under section 117, and widow's (contributory) pension, widower's (contributory) pension or deserted wife's benefit where such pension or benefit is granted in respect of widowhood or desertion arising before the current period of employment) shall not be granted in respect of the insurance of any person to whom this article applies while such person is serving as a member of the Defence Forces.

(3) Every question or dispute as to whether a person is or is not a person specified in sub-article (1) shall be referred for decision to the Minister for Defence and the decision of that Minister shall be final.

Persons in insurable (occupational injuries) employment.

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

( a ) employed in any of the following employment-

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

(ii) an employment referred to in article 89 and Schedule C as being of such a nature that it is ordinarily adopted as subsidiary employment only and not as the principal means of livelihood,

(iii) an employment specified in article 90 as being of inconsiderable extent,

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

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

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

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

(ii) the employment contribution payable by his employer under section 10(1) (d) shall comprise a contribution at the rate of 0.5 per cent. of reckonable earnings,

( b ) an employment contribution payable by virtue of paragraph (a) shall not be reckoned for the purposes of qualifying or re-qualifying any person for any of the benefits described in section 30.

CHAPTER 2 Subsidiary Employments and Employment of Inconsiderable Extent

Subsidiary Employment.

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

Determination of employment of inconsiderable extent.

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

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

Application Chapter 2.

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

CHAPTER 3 Miscellaneous

Prescribed level of income for excepted self-employed contributor.

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

Employment by prescribed relative.

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

Excepted self-employed contributors (prescribed relatives).

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

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

Notification to employer by person in concurrent employment.

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

Persons treated as employers.

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

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

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

Payment of contributions while employed outside of the State.

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

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

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

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

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

Election to become an employed contributor.

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

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

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

Treating certain employments at sea as insurable employment.

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

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

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

SCHEDULE A

Article 74

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

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

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

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

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

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

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

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

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

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

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

SCHEDULE B

Article 76

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

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

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

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

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

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

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

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

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

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

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

SCHEDULE C

Article 89

Subsidiary Employment.

1. Any employment adopted by a person who is ordinarily and mainly dependent for his livelihood on another employment which is -

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

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

2. Employment as attendant at or in connection with examinations held by the Department of Education.

3. Employment involving occasional service only, as presiding officer or as poll clerk at Presidential elections, elections to the European Parliament, general elections, bye-elections, local elections or at referenda.

4. Employment as a member of the Defence Forces involving service in either An Foras Cosanta Áitiúil or An Slua Muirí for any period not in excess of 21 consecutive days.

SCHEDULE D

Article 96

EMPLOYMENT IN RESPECT OF WHICH PERSONS ARE TREATED AS EMPLOYERS.

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

SCHEDULE E

Article 5

(1)		(2)
S.I. Number	Regulations	Extent of Revocation
S.I. No. 5 of 1953	Social Welfare (Contributions) Regulations, 1953	The whole Regulations
S.I. No. 19 of 1953	Social Welfare (Employment by a Prescribed Relative) Regulations, 1953	The whole Regulations
S.I. No. 21 of 1953	Social Welfare (Persons Treated as Employers) Regulations, 1953	The whole Regulations
S.I. No. 215 of 1955	Social Welfare (Contributions) (Amendment) Regulations, 1955	The whole Regulations
S.I. No. 15 of 1957	Social Welfare (Contributions) (Amendment) Regulations, 1957.	The whole Regulations
S.I. No. 132 of 1960	Social Welfare (Contributions) (Amendment) Regulations 1960	The whole Regulations
S.I. No. 139 of 1961	Social Welfare (Contributions) (Amendment) Regulations, 1961	The whole Regulations
S.I. No. 210 of 1962	Social Welfare (Contribution) (Amendment) Regulations, 1962	The whole Regulations
S.I. No. 263 of 1963	Social Welfare (Contributions) (Amendment) Regulations, 1963	The whole Regulations
S.I. No. 193 of 1965	Social Welfare (Crediting of Contributions) Regulations, 1965	The whole Regulations
S.I. No. 258 of 1965	Social Welfare (Contributions) (Amendment) Regulations, 1965.	The whole Regulations
S.I. No. 79 of 1967	Social Welfare (Persons Treated as Employers) Regulations, 1967	The whole Regulations
S.I. No. 89 of 1967	Social Welfare (Contributions) (Amendment) Regulations, 1967	The whole Regulations
S.I. No. 192 of 1967	Social Welfare (Persons Treated as Employers) (No. 2) Regulations, 1967	The whole Regulations
S.I. No. 278 of 1967	Social Welfare (Contributions) (Amendment) (No. 2) Regulations, 1967	The whole Regulations
S.I. No. 1 of 1968	Social Welfare (Contributions) (Amendment) Regulations, 1968	The whole Regulations
S.I. No. 226 of 1968	Social Welfare (Contributions) (Amendment) (No. 2) Regulations, 1968	The whole Regulations
S.I. No. 192 of 1969	Social Welfare (Contributions) (Amendment) Regulations, 1969.	The whole Regulations
S.I. No. 221 of 1969	Social Welfare (Contributions) (Amendment) (No. 2) Regulations 1969.	The whole Regulations
S.I. No. 222 of 1970	Social Welfare (Contributions) (Amendment) Regulations, 1970.	The whole Regulations
S.I. No. 85 of 1971	Social Welfare (Contributions) (Amendment) Regulations, 1971.	The whole Regulations
S.I. No. 163 of 1971	Social Welfare (Remuneration Limit for Insured Persons) Order, 1971	The whole Order
S.I. No. 180 of 1971	Social Welfare (Crediting of Contributions) Regulations 1971	The whole Regulations
S.I. No. 247 of 1971	Social Welfare (Contributions) (Amendment) (No. 2) Regulations 1971.	The whole Regulations
S.I. No. 293 of 1971	Social Welfare (Contributions) (Amendment) (No. 3) Regulations, 1971	The whole Regulations
S.I. No. 76 of 1972	Social Welfare (Contributions) (Amendment) Regulations, 1972, of 1972.	The whole Regulations
S.I. No. 222 of 1972	Social Welfare (Contributions) (Amendment) (No. 2) Regulations, 1972	The whole Regulations
S.I. No. 344 of 1972	Social Welfare (Contributions) (Amendment) (No. 3) Regulations 1972.	The whole Regulations
S.I. No. 231 of 1973	Social Welfare (Contributions) (Amendment) Regulations, 1973	The whole Regulations
S.I. No. 17 of 1974	Social Welfare (Crediting of Contributions) Regulation, 1974	The whole Regulations
S.I. No. 37 of 1974	Social Welfare (Alteration of Rates of Contributions) Regulations, 1974	The whole Regulations
S.I. No. 38 of 1974	Social Welfare (Agricultural Employees) Regulations, 1974	The whole Regulations
S.I. No. 300 of 1974	Social Welfare (Contributions) (Amendment) Regulations, 1974	The whole Regulations
S.I. No. 76 of 1975	Social Welfare (Persons Treated as Employers) Regulations, 1975	The whole Regulations
S.I. No. 84 of 1975	Social Welfare (Contributions) (Amendment) Regulations, 1975	The whole Regulations
S.I. No. 101 of 1976	Social Welfare (Contributions) (Amendment) Regulations, 1976	The whole Regulations
S.I. No. 126 of 1977	Social Welfare (Contributions) (Amendment) Regulations, 1977	The whole Regulations
S.I. No. 374 of 1977	Social Welfare (Alteration of Rates of Contributions) Regulations, 1977	The whole Regulations
S.I. No. 19 of 1978	Social Welfare (Continental Shelf) Regulations, 1978	The whole Regulations
S.I. No. 113 of 1978	Social Welfare (Contributions) (Amendment) Regulations, 1978	The whole Regulations
S.I. No. 65 of 1979	Social Welfare (Rates of Contributions and Yearly Reckonable Earnings) (Confirmation and Variation) Regulations, 1979	The whole Regulations
S.I. No. 86 of 1979	Social Welfare (Contributions) (Transitional) Regulations 1979	The whole Regulations
S.I. No. 119 of 1979	Social Welfare (Voluntary Contributors) Regulations, 1979	The whole Regulations
S.I. No. 135 of 1979	Social Welfare (Contributions) (Amendment) Regulations, 1979	The whole Regulations
S.I. No. 107 of 1980	Social Welfare (Contributions) (Amendment) Regulations, 1980	The whole Regulations
S.I. No. 162 of 1980	Social Welfare (Contributions) (Amendment) Regulations, 1980	The whole Regulations
S.I. No. 163 of 1980	Social Welfare (Contributions) (Transitional) (Amendment) Regulations, 1980.	The whole Regulations
S.I. No. 7 of 1981	Social Welfare (Contributions) (Transitional) (Amendment) Regulations, 1981.	The whole Regulations
S.I. No. 377 of 1981	Social Welfare (Contributions) (Amendment) Regulations, 1981	The whole Regulations
S.I. No. 172 of 1982	Social Welfare (Subsidiary Employments) Regulations, 1982	The whole Regulations
S.I. No. 242 of 1982	Social Welfare (Contributions) (Amendment) Regulations, 1982	The whole Regulations
S.I. No. 179 of 1983	Social Welfare (Contributions) Regulations, 1983	The whole Regulations
S.I. No. 91 of 1984	Social Welfare (Voluntary Contributors) (Amendment) Regulations, 1984	The whole Regulations
S.I. No. 224 of 1984	Social Welfare (Contributions) Regulations, 1984	The whole Regulations
S.I. No. 101 of 1985	Social Welfare (Amendment of Miscellaneous Social Insurance Provisions) Regulations, 1985.	The whole Regulations other than Part III
S.I. No. 161 of 1985	Social Welfare (Special Provisions for Volunteer Workers) Regulations, 1985.	The whole Regulations other than article 7
S.I. No. 106 of 1987	Social Welfare (Miscellaneous Provisions) Regulations, 1987	The whole Regulations
S.I. No. 58 of 1988	Social Welfare (Insurance Inclusions and Exclusions) Regulations, 1988	The whole Regulations
S.I. No. 62 of 1988	Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) Regulations, 1988	The whole Regulations
S.I. No. 65 of 1988	Social Welfare (Miscellaneous Provisions) Regulations, 1988	The whole Regulations
S.I. No. 72 of 1989	Social Welfare (Collection of Contributions by the Collector-General) Regulations, 1989	The whole Regulations
S.I. No. 298 of 1989	Social Welfare (Collection of Employment Contributions by Collector General) Regulations 1989	The whole Regulations
S.I. No. 302 of 1989	Social Welfare (Collection of Employment Contributions for Special Contributors) Regulations, 1989	The whole Regulations
S.I. No. 88 of 1990	Social Welfare (Contributions) (Amendment) Regulations, 1990	The whole Regulations
S.I. No. 264 of 1990	Social Welfare (Contributions) (Amendment) (No. 2) Regulations, 1990.	The whole Regulations
S.I. No. 72 of 1991	Social Welfare (Employment of Inconsiderable Extent) (No. 2) Regulations, 1991	The whole Regulations
S.I. No. 94 of 1991	Social Welfare (Modifications of Insurance) Regulations, 1991	The whole Regulations
S.I. No. 121 of 1991	Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) (Amendment) Regulations, 1991	The whole Regulations
S.I. No. 196 of 1991	Social Welfare (Miscellaneous Control Provisions) Regulations, 1991	Part V and VI
S.I. No. 369 of 1991	Social Welfare (Modifications of Insurance) (Amendment) Regulations, 1991	The whole Regulations
S.I. No. 370 of 1991	Social Welfare (Contributions) (Amendment) Regulations, 1991	The whole Regulations
S.I. No. 137 of 1993	Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) (Amendment) Regulations, 1993	The whole Regulations
S.I. No. 203 of 1993	Social Welfare (Modifications of Insurance) (Amendment) Regulations, 1993	The whole Regulations
S.I. No. 53 of 1994	Social Welfare (Optional Contributions) Regulations, 1994	The whole Regulations
S.I. No. 76 of 1994	Social Welfare (Employment of Inconsiderable Extent) (Amendment) Regulations, 1994	The whole Regulations
S.I. No. 352 of 1994	Social Welfare (Contributions) (Amendment) Regulations, 1994	The whole Regulations
S.I. No. 348 of 1994	Social Welfare (Employment by a Prescribed Relative) (Amendment) Regulations, 1994	The whole Regulations
S.I. No. 77 of 1995	Social Welfare (Modifications of Insurance) (Amendment) Regulations, 1995	The whole Regulations
S.I. No. 79 of 1995	Social Welfare (Optional Contributions) (Amendment) Regulations, 1995	The whole Regulations
S.I. No. 80 of 1995	Social Welfare (Subsidiary Employment) Regulations, 1995	The whole Regulations
S.I. No. 97 of 1996	Social Welfare (Contributions) (Amendment) Regulations, 1996	The whole Regulations
S.I. No. 107 of 1996	Social Welfare (Modifications of Insurance) (Amendment) Regulations, 1996	The whole Regulations

GIVEN under the Official Seal of

the Minister for Social Welfare

this 10th day of October, 1996.

PROINSIAS DE ROSSA

Minister for Social Welfare

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal

of the Minister for Finance

this 10th day of October, 1996

RUAIRI QUINN

Minister for Finance

EXPLANATORY NOTE

These Regulations consolidate the existing regulatory provisions relating to

- the payment and collection of employment contributions,

- the payment of contributions by self-employed and voluntary contributors and optional contributions payable by share fishermen,

- crediting of employment contributions,

- refund of contributions,

- modifications of insurance, and

- a number of miscellaneous provisions relating to insurability.

The Regulations come into operation with effect from the 1st day of November, 1996.

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	Irish Statutory Instruments
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Irish Statutory Instruments

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