S.I. No. 381/1952 - Social Welfare (Collection of Contributions) Regulations, 1952.

S.I. No. 381 of 1952.

SOCIAL WELFARE (COLLECTION OF CONTRIBUTIONS) REGULATIONS, 1952.

The Minister for Social Welfare in exercise of the powers conferred on him by the Social Welfare Act, 1952 (No. 11 of 1952) and in particular by sections 3, 6, 8, 11 and 52 of the said Act, and, as respects article 12 with the sanction of the Minister for Finance, hereby makes the following Regulations :—

1 Citation.

1. These Regulations may be cited as the Social Welfare (Collection of Contributions) Regulations, 1952.

2 Commencement.

2. These Regulations shall come into operation on the 5th day of January, 1953.

3 Definitions.

3. In these Regulations, unless the context otherwise requires—

" the Act " means the Social Welfare Act, 1952 ;

" the Minister " means the Minister for Social Welfare ;

" local office " means an employment exchange or other place appointed by the Minister as a local office for the purposes of the Act ;

" termination of employment " includes the employed contributor leaving his work and the dismissal of the employed contributor by the employer whether, in either case, in accordance with the contract of service or not.

4 Issue of insurance cards.

4. (1) Every person who becomes an employed contributor shall, on furnishing such information as the Minister may require, obtain an insurance card, free of charge, from a local office, or in such other manner as the Minister may direct.

(2) A person who becomes an employed contributor shall be deemed to have complied with sub-article (1) of this article on the issue of an insurance card by a local office direct to his employer in response to an application for an insurance card duly made by such person.

(3) A voluntary contributor who becomes an employed contributor shall surrender the card issued to him as a voluntary contributor, and obtain an insurance card in the manner specified in sub-article (1) of this article.

(4) On the return in accordance with these Regulations to a local office of an insurance card of an employed contributor which has ceased to be current, a new card shall, where necessary, be issued free of charge in respect of the contributor to the person who returned the card.

(5) A fresh insurance card shall, where necessary, be issued to a person returning an insurance card to a local office in accordance with a direction of the Minister.

(6) A person who was an insured contributor under the Unemployment Insurance Acts, 1920 to 1952, or an employed contributor under the National Health Insurance Acts, 1911 to 1952, shall not, unless the Minister otherwise directs, be required to obtain for the period beginning on the 5th day of January, 1953, an insurance card if he has already obtained a card with a period of currency commencing on the 6th day of October, 1952, in accordance with the regulations made under the said Acts.

5 Custody of insurance cards.

5. (1) In this article, the expression " the relevant time " means

(a) the time the employed contributor enters into employment with the employer, or

(b) as respects a person required to be an employed contributor by reason of attaining the age of sixteen, the day he attains that age, or

(c) as respects a person required by virtue of the Act to become as from the appointed day an employed contributor, the appointed day.

(2) An employed contributor, on his obtaining or on the return to him of an insurance card in accordance with these Regulations, shall be responsible for its custody until it is delivered to an employer, to a local office, or to an inspector or otherwise disposed of in accordance with these Regulations.

(3) Subject to the provisions of this article—

(a) An employer of an employed contributor shall at the relevant time obtain from the employed contributor an insurance card then current.

(b) An employed contributor shall at the relevant time deliver or cause to be delivered his insurance card to his employer.

(4) Where the insurance card of an employed contributor is at the time of his entry into employment lodged at a local office, the employer shall be held to have complied with sub-article (3) of this article if he obtains from the employed contributor at the relevant time the receipt for the card issued by the local office and sends the receipt to the local office for the purpose of obtaining the card.

(5) An employer and an employed contributor shall be deemed to have complied with this article on the issue of an insurance card by a local office direct to the employer in response to an application for an insurance card duly made by the employed contributor.

(6) An employer, on obtaining an insurance card, shall become responsible for the custody thereof so long as the employment continues, or until it is returned to the employed contributor, delivered to the local office, retained by an inspector, or otherwise disposed of in accordance with these Regulations.

(7) The person for the time being responsible for the custody of an insurance card in accordance with these Regulations shall produce it for inspection at any reasonable time when required to do so by an inspector appointed for the purposes of the Act, and if so required by an inspector, shall deliver the card to the inspector, who may, if he thinks fit, retain it. An inspector shall give a receipt for any insurance card retained by him.

6 Inspection by employed contributor of insurance card in custody of employer.

6. (1) Subject to the provisions of this article, an employer shall give to an employed contributor who desires to inspect his insurance card while it is in the custody of the employer a reasonable opportunity of so doing, either within or immediately before or after working hours.

(2) An employed contributor shall be entitled by virtue of this article to inspect his insurance card not more than once in any calendar month and then only at such time as may be fixed by his employer for the purpose.

7 Return of insurance cards.

7. (1) An employer shall forthwith return his insurance card to an employed contributor on the termination of his employment for a cause other than his death or on employment contributions ceasing for any cause to be payable in respect of him under the Act.

(2) An employed contributor shall, on the termination of his employment or at any other time when directed by the Minister, apply to the employer for the return of his insurance card, and on receiving the card shall give a receipt to the employer if requested to do so.

(3) An employer shall comply with any directions which may be given by the Minister as to the return to an employed contributor of his insurance card or the delivery of the card to the Minister at any other time than on the termination of the employment.

(4) An employed contributor, to whom an insurance card is returned under the foregoing provisions of this article shall, if he is unemployed, or if for any other reason employment contributions cease to be payable in respect of him under the Act, forthwith deliver the card to a local office, there to be retained until employment contributions again become, or are about to become, payable in respect of him under the Act.

(5) Notwithstanding the provisions of the preceding sub-article, an employed contributor to whom an insurance card is returned in accordance with this article, shall surrender the card as directed by the Minister.

(6) Where an employer fails or neglects to return in accordance with the foregoing provisions of this article an insurance card to an employed contributor, he shall forthwith return the card to a local office.

(7) Subject to sub-article (8) of this article, the person for the time being responsible under these Regulations for the custody of an insurance card shall, within six days of the expiration of the period of currency of the card or such longer period as the Minister may in any particular case allow, return the card to a local office.

(8) Where an insurance card (not being an insurance card bearing impressed stamps) on the expiration of its period of currency is in the custody of the employer, the employer shall, if so requested by the employed contributor, return the card to the employed contributor who shall give to the employer, if he demands it, a receipt for the card and shall himself return it to a local office and obtain a new card which he shall forthwith deliver to the employer.

8 Disposal of insurance card on death of employed contributor.

8. On the death of an employed contributor, the employer, if the insurance card is then in his custody, or any other person having possession or thereafter obtaining possession of the employed contributor's insurance card shall forthwith deliver it to a local office.

9 Property in and torm and period of currency of insurance cards.

9. (1) An insurance card when issued shall remain the property of the Minister.

(2) An insurance card shall be in such form as the Minister may direct, and shall be current only during such period as may be specified thereon.

10 Emergency cards.

10. (1) Where an employer satisfies the Minister that any person in respect of whom he is, or is about to become, liable to pay employment contributions under the Act has not delivered or caused to be delivered to him an insurance card in accordance with these Regulations, the employer shall furnish the name and occupation of such person to a local office for the purpose of obtaining an emergency card, and, save as is provided in article 6 of the Social Welfare (Claims and Payments) Regulations, 1952 ( S.I. No. 374 of 1952 ) or any regulations amending or replacing the said article, this card may for all purposes be treated as an insurance card.

(2) An emergency card shall—

(a) be in such form as the Minister may direct,

(b) be current during such period as may be specified thereon, and

(c) be returned at the end of the period of currency or on the previous termination of the person's employment, or on the delivery to the employer of an insurance card in respect of such person whichever occurs first, by the employer to the local office from which it was issued.

11 Stamping of insurance cards.

11. (1) Every weekly employment contribution payable under the Act shall, except as otherwise provided in these Regulations, be paid by the affixing of an insurance stamp of the appropriate value to the insurance card of the employed contributor in the space indicated for that purpose upon the card.

(2) An employer who is liable to pay employment contributions in respect of any employed contributor shall pay those contributions at the following times, and in accordance with the following provisions :—

(a) Where he pays to the employed contributor wages or other pecuniary remuneration in respect of the employment of such employed contributor, he shall, before paying to the employed contributor the wages or remuneration in respect of any part of the period for which employment contributions are payable, affix to the insurance card of the employed contributor an insurance stamp or insurance stamps in payment of the employment contributions due in respect of that period.

(b) Where he does not pay to the employed contributor wages or other pecuniary remuneration in respect of the employment, he shall, before the expiration of each contribution week in which employment occurs, affix to the insurance card of the employed contributor an insurance stamp in payment of the employment contribution in respect of that week.

(3) (a) An employer shall, in addition to complying with any provision of or made under the Act relating to the payment of employment contributions, affix within the relevant time, to the insurance card of an employed contributor an insurance stamp or insurance stamps in payment of all the weekly employment contributions due by him in respect of the period ending on—

(i) the termination of the employment, whether or not any wages are then paid ;

(ii) the expiration of the period of currency of the employed contributor's insurance card;

(iii) any day on which the employer is requested by an inspector or by the employed contributor to affix such stamp or stamps.

(b) In this sub-article, the expression " the relevant time " means—

(i) the day on which the employment is terminated ;

(ii) the period of six days after the expiration of the period of currency of the insurance card ;

(iii) the period of six days after the employer is requested to affix the stamp or stamps to the insurance card.

(4) An employer shall, when so required by an inspector—

(a) affix to a card (hereinafter called an arrears card) an insurance stamp or insurance stamps in payment of all the weekly employment contributions due by him in respect of any employed contributor who is or has been in his employment, and

(b) deliver the arrears card when stamped to the inspector by hand or by registered post, within the time specified by the inspector, not being earlier than six days from the date of such demand.

(5) Save as is provided in article 18 of these Regulations no stamp shall be affixed to or impressed upon an insurance card otherwise than in respect of insurable employment.

(6) An employer shall, immediately after affixing any insurance stamp to an insurance card, cancel the stamp by writing or marking in ink on the face of the stamp the date upon which it is affixed, or in such other manner as may be approved by the Minister, and not otherwise but save as approved by the Minister no other writing or mark shall be made at any time upon the insurance card or insurance stamp.

12 Special arrangements for payment of employment contributions.

12. (1) The Minister may make or approve, from time to time and on such terms and conditions as he thinks fit, arrangements for the payment of employment contributions (whether by the use of impressed stamps or otherwise) at times or in a manner other than as prescribed in these Regulations.

(2) Where the Minister authorises the payment of any employment contribution on a day later than the day of payment of the wages or other pecuniary remuneration for any part of the period in respect of which the employment contribution is payable,the Minister may require the making of such deposit of money by way of security as he thinks fit.

(3) Where the Minister authorises the use of impressed stamps, he may require the employer to pay an annual fee of thirty shillings in respect of the use by that employer of not more than two impressed stamping dies, and an annual fee of fifteen shillings in respect of each additional die in excess of two.

(4) Where an employer has entered into arrangements with the Minister for the payment of weekly contributions under the Insurance (Intermittent Unemployment) Act, 1942 (No. 7 of 1942) by means of impressed stamps, each die issued to him in accordance with such arrangements shall, for the purpose of determining the amount of the annual fee payable by such employer under this article, be deemed to be a die issued in accordance with arrangements for impressed stamping made under this article.

(5) Any arrangements made or approved by the Minister for the payment of contributions under the Unemployment Insurance Acts, 1920 to 1952, or under the National Health Insurance Acts, 1911 to 1952, and the Widows' and Orphans' Pensions Acts, 1935 to 1952, by means of impressed stamps or otherwise which were in operation immediately before the 5th day of January, 1953, shall, unless the Minister otherwise directs, be deemed to have been made or approved under this article.

13 Recovery by employer of contributions paid on behalf of employed contributors.

13. (1) An employer shall, except as hereinafter provided, be entitled to recover from an employed contributor the amount of any contribution paid or to be paid by him on behalf of the employed contributor.

(2) Save where the employed contributor does not receive pecuniary remuneration from the employer, any amount so recoverable shall, notwithstanding the provisions of any Act or any contract to the contrary, be recoverable by means of deduction from the wages of the employed contributor, or from any other remuneration due from the employer to the employed contributor, and not otherwise, but no such deduction may be made—

(a) from any wages or remuneration other than such as are paid in respect of the period or part of the period in respect of which the contribution is payable,

(b) in excess of the sum which represents the amount of the contributions for the period (if such period is longer than a week) in respect of which the wages or other remuneration are paid.

(3) Where an employed contributor does not receive any pecuniary remuneration from his employer, but receives such remuneration from some other person, the amount of any contribution paid by the employer on behalf of the employed contributor shall(without prejudice to any other means of recovery) be recoverable from the employed contributor summarily as a civil debt, if proceedings for the purpose are instituted within three months from the last day of the contribution week in respect of which the contribution was paid.

(4) Where an employed contributor does not receive any pecuniary remuneration either from his employer or from any other person, his employer shall not be entitled to recover from the employed contributor the amount of any contribution paid by the employer on behalf of such contributor.

14 Employment by two or more employers.

14. (1) Where the rate of employment contribution payable in respect of an employed contributor has been ascertained and the employed contributor is employed in a contribution week by two or more employers in employment to which that rate of employment contribution is appropriate, such one as may be appropriate of the following persons shall be treated as the employer of the employed contributor for the purposes of the provisions of the Act relating to the payment of employment contributions :—

(a) the employer first employing the employed contributor in the week in that class of employment, or

(b) where no one of the employers is the employer first employing the employed contributor in the week in that class of employment, the employer who first makes a payment of wages or other pecuniary remuneration to the employed contributor in respect of that employment in the week, or

(c) where the employment is as agent and the employed contributor is remunerated by commission or fees or a share in the profits or partly in one and partly in another of those ways—

(i) the employer in the employment as agent on which the employed contributor is mainly dependent for his livelihood, or

(ii) where the employed contributor is not mainly dependent for his livelihood on any one employment as agent, the employer who first employs him as agent in the week or where no one of the employers is the employer first employing him as agent in the week, the employer who first makes a payment of pecuniary remuneration in respect of that employment in the week.

(2) Where the rate of employment contribution payable in respect of an employed contributor has been ascertained and the employed contributor is ordinarily employed by two or more employersin employment to which that rate of employment contribution is appropriate, such employers may make in respect of the employed contributor an agreement to indemnify in accordance with the terms of the agreement such of them as are in pursuance of this article treated as the employer of the employed contributor for the purposes of the provisions of the Act relating to the payment of employment contributions.

15 Intermediate employers.

15. Where—

(a) the immediate employer of an employed contributor is himself employed by another person (hereinafter called " the principal employer ") who has a right to the exclusive services of such employer, and

(b) the employed contributor works under the general control and management of the principal employer in the business or for the purposes of the business in which the immediate employer is employed, the following provisions shall apply—

(i) the principal employer shall be treated as the employer of the employed contributor for the purposes of the provisions of the Act relating to the payment of employment contributions ;

(ii) the principal employer shall be entitled to deduct the amount of any employment contribution paid by him on behalf of the employed contributor from any remuneration payable by him to the immediate employer in respect of the period or any part of the period for which the employment contribution has been paid ; and

(iii) thereupon, the immediate employer shall be entitled to recover from the employed contributor the said amount in like manner as if he had paid the employment contribution.

16 Destruction and defacing of insurance e cards

16. No person shall—

(a) destroy an insurance card ;

(b) deface an insurance card or make, affix or impress any note or mark of any kind on or to an insurance card or an insurance stamp except for the purpose of—

(i) making an amendment, where necessary, in the address of the employed contributor,

(ii) cancelling in accordance with these Regulations an insurance stamp,

(iii) the marking, in such a manner as to be easily erased or removed, on an insurance card by an employerof the number of the employed person to whom the card relates on the pay list or in the books of the employer ;

(c) remove or erase from an insurance card a stamp that has been affixed thereto or impressed thereon ;

(d) alter, amend or erase any of the figures or particulars on an insurance card except—

(i) in accordance with the approval of the Minister, or

(ii) for the purpose of making an amendment, where necessary, in the address of the employed contributor.

17 Replacement of lost, destroyed or defaced cards.

17. (1) Where an insurance card of an employed contributor is lost, destroyed or defaced, the Minister may, on the application of the employed contributor or the employer, issue a new insurance card in replacement.

(2) The following provisions shall apply to the issue of a new card under the preceding sub-article :—

(a) such number of employment contributions as are shown to the satisfaction of the Minister to have been paid by the affixing or impressing of stamps to or upon the card which is lost, destroyed or defaced, may, at the discretion of the Minister be treated as having been paid in respect of the employed contributor ;

(b) where the loss, destruction or defacement of the card was caused by the failure of the employer to take reasonable care to prevent such loss, destruction or defacement, the employer shall be liable to affix stamps to the value of any insurance stamps or impressed stamps that may already have been affixed to or impressed upon the card.

(3) Where an insurance card is lost, destroyed or defaced while in the custody of an employer, the employer shall forthwith report to a local office the loss, destruction or defacement of the card.

18 Voluntary contributors.

18. These Regulations shall apply to voluntary contributors with the following modifications:—

(a) every person who becomes a voluntary contributor shall obtain from a local office or in such other manner as the Minister may direct, a voluntary contributor's insurance card ;

(b) the duties imposed upon the employer of an employed contributor with regard to the stamping of insurance cards shall be performed by the voluntary contributor ;

(c) the contribution of a voluntary contributor shall be payable on the Monday of each week, unless the Minister otherwise directs ;

(d) a voluntary contributor shall produce his card for inspection at any reasonable time when required to do so by an inspector, and if so required, shall deliver up the card to an inspector, who may, if he thinks fit, retain it. The inspector shall give a receipt for any card retained by him ;

(e) a voluntary contributor shall surrender his card to a local office, or in such other manner as the Minister may direct, at the following times :—

(i) upon the card becoming defaced so as to be useless for the purpose for which it was intended ;

(ii) within six days after the expiration of the period of currency of the card, or such longer time as the Minister may in any particular, case allow ;

(iii) on contributions as a voluntary contributor no longer being payable by reason of the contributor becoming an employed contributor ;

(iv) on the contributor otherwise ceasing to be a voluntary contributor.

19 Breach of Regulations.

19. A person who contravenes or fails to comply with these Regulations shall be guilty of an offence and shall be liable on summary conviction thereof to a fine not exceeding ten pounds and, in the case of a continuing offence, to a fine not exceeding ten pounds for each day on which the offence is continued.

GIVEN under the Official Seal of the Minister for Social Welfare this 31st day of December, One Thousand Nine Hundred and Fifty-two.

SÉAMAS Ó RIAIN,

Minister for Social Welfare.