S.I. No. 5/1953 - Social Welfare (Contributions) Regulations, 1953.

S.I. No. 5 of 1953.

SOCIAL WELFARE (CONTRIBUTIONS) REGULATIONS, 1953.

The Minister for Social Welfare in exercise of the powers conferred on him by Sections 3 , 7 , 8 and 9 of the Social Welfare Act, 1952 (No. 11 of 1952) and of all other powers enabling him in this behalf, hereby makes the following Regulations :—

PART I GENERAL.

1 Citation.

1. These Regulations may be cited as the Social Welfare (Contributions) Regulations, 1953.

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 ;

" contribution year " and " benefit year " have the same meanings as in the Social Welfare (General Benefit) Regulations, 1953 ( S.I. No. 16 of 1953 ) ;

" due date " in Part IV of these Regulations means in relation to any contribution under the Act the date on which the contribution was due to be paid ;

" duly notified incapacity for work " means incapacity for work notified under the Social Welfare (Claims and Payments) Regulations, 1952 ( S.I. No. 374 of 1952 ), or under Article 9 of these Regulations.

PART II. CREDITS.

4 Incapacity for work and unemployment.

4.—(1) An employment contribution shall, subject to the provisions of these Regulations, be credited to an insured person in respect of any contribution week of duly notified incapacity for work or of proved unemployment.

(2) An employment contribution credited under this article to an insured person to whom article 5 of the Social Welfare (Modifications of Insurance) Regulations, 1953, applies shall not be reckoned in relation to any benefit other than Widow's (Contributory) Pension save where such contribution is credited in respect of a contribution week in respect of which disability benefit, unemployment benefit or maternity allowance is granted to such person in accordance with the provisions of the Regulations* made under subsection (2) of section 37 or under section 66 of the Act.

* S.I. No. 4 of 1953 .

5 Restrictions on the grant of Credits.

5. Where for any two 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 respect of any contribution week of duly notified incapacity for work or of proved unemployment unless since the end of the second of the said contribution years twenty-six employment contributions have been paid in respect of such person.

6 Voluntary Contributors.

6. Subject to the provisions of article 6 of the Social Welfare (Disability Benefit, Marriage Benefit and Maternity Benefit) (Voluntary Contributions) Transitional Regulations, 1953 ( S.I. No. 4 of 1953 ), an employment contribution shall not be credited to a voluntary contributor in respect of any contribution week other than a contribution week in respect of which disability benefit, unemployment benefit or maternity allowance is granted to such person in accordance with the provisions of the Regulations* made under subsection (2) of Section 37 or under section 66 of the Act.

7 Days of Incapacity for work and of unemployment.

7.—(1) For the purposes of articles 4 and 5 hereof a day of any contribution week shall not (subject to sub-article (2) hereof)—

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

(b) be a day of proved unemployment unless that day is a day of unemployment within the meaning of the Act or of the Unemployment Assistance Acts, 1933 to 1952 and on that day the person concerned is not incapable of work and is available for employment ;

(2) Where a period of duly notified incapacity for work exceeds a complete contribution week by four days or more such days shall be treated as a contribution week.

8 Maternity allowance.

8. An employment contribution shall be credited to a woman for any week in respect of which maternity allowance is payable to her.

9 Notice and Evidence for the purpose of credits.

9. For the purposes of the foregoing provisions of these Regulations relating to the crediting of contributions 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 ;

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

* S.I. No. 4 of 1953 .

10 Pre-entry credits.

10. Employment contributions shall be credited to an employed contributor for the period between the beginning of the contribution year last preceding that in which such person became an employed contributor and his entry into insurance.

PART III. MISCELLANEOUS PROVISIONS RELATING TO CONTRIBUTIONS.

11 Disposal of contributions improperly paid.

11. Where contributions are paid under the Act at the wrong rate in respect of an insured person, the Minister may treat them as paid on account of contributions properly payable in respect of such person.

12 Return of contributions paid in error.

12.—(1) Subject to the provisions of article 11 hereof and of this article any contributions paid in error by a person or his employer (if any) in respect or on behalf of that person shall be returned by the Minister to that person or his employer, as the case may require, if application to that effect is made in writing to the Minister within the appropriate time specified in sub-article (4) of this article.

(2) In calculating the amount of any repayment to be made under this article to a 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 11 been treated as paid on account of contributions properly payable ; and

(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 employed contributor'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) to that person out of such repayment.

(4) Application for the return of contributions paid in error shall be made within three years from the date on which such contributions were paid and shall be made in such form and in such manner as the Minister may from time to time determine but in any particular case the Minister may extend the period within which such application may be made if, in his opinion, the circumstances of the case warrant such an extension.

13 Recovery of contributions.

13.—(1) An employer who has been convicted of the offence, under subsection (3) of section 52 of the Act, of failing to pay an employment contribution, shall be liable to pay to the Social Insurance Fund a sum equal to the amount which he failed to pay.

(2) An employer who is convicted of an offence—

(a) under paragraph (b) of subsection (1) of section 52 of the Act or

(b) under Regulations made by the Revenue Commissioners or by the Minister for Posts and Telegraphs under section 10 of the Act, or

(c) under Regulations made under the Act shall, if the evidence on which he is convicted shows that for the purpose of paying any employment contribution which he was liable to pay, he affixed to an insurance card a used insurance stamp, be liable to pay to the said Fund a sum equal to the amount of the employment contribution properly payable and in respect of which the said stamp was affixed.

(3) Where an employer is convicted of an offence under any enactment specified in sub-articles (1) or (2) of this article, if notice of intention to do so has been served with the summons or warrant, evidence may be given of the failure or neglect of the employer to pay other employment contributions in the year preceding the date of the offence in respect of the person in relation to whom the offence was committed and on proof of such failure the employer shall be liable to pay to the said Fund a sum equal to the total of all the employment contributions which he is so proved to have failed or neglected to pay.

PART IV. PROVISIONS RELATING TO CONTRIBUTIONS WHICH ARE PAID AFTER THE DUE DATE.

14.—(1) For the purpose of any right to benefit a contribution shall not (subject to the subsequent provisions of this article) be treated as paid on any date earlier than the date on which it is paid.

(2) In determining, for the purposes of disability benefit or unemployment benefit, whether the relevant contribution conditions are satisfied in whole or in part as respects the number of contributions paid or credited in respect of the last complete contribution year before the beginning of the benefit year which includes the day for which such benefit is claimed, an employment contribution paid after the due date shall be treated—

(a) if paid before the beginning of the said benefit year—as paid on the due date ;

(b) if paid during the said benefit year—as not paid in relation to the right to either of the said benefits in respect of any day before the expiry of a period of twenty-eight days (including Sundays) from the date on which such contribution is paid and as paid at the expiry of such period in relation to the right to either of the said benefitsin respect of any other day ; provided that an employment contribution paid after the due date may be treated as paid on the due date in relation to either of the said benefits if the Minister is satisfied that there is good cause for the late payment of such contribution but where so treated an employment contribution shall not be reckoned in respect of any day prior to the date of payment thereof.

(3) In determining for the purposes of marriage benefit whether the relevant contribution conditions are satisfied in whole or in part as respects the number of contributions paid or credited in respect of the last complete contribution year before the date of the marriage an employment contribution paid after the due date shall be treated—

(a) If paid within three months of the date of the marriage—as paid on the due date ;

(b) if paid thereafter—as not having been paid.

(4) (a) In determining for the purposes of maternity benefit whether the relevant contribution conditions are satisfied in whole or in part as respects the number of contributions paid or credited in respect of the relevant contribution year an employment contribution paid after the due date shall be treated—

(i) if paid within three months of the date of confinement—as paid on the due date ;

(ii) if paid thereafter—as not having been paid.

(b) In this sub-article—

" relevant contribution year " means either of the contribution years specified in sub-paragraph (a) (ii) or the contribution year specified in the sub-paragraph (b) (ii) of paragraph 3 of the Fourth Schedule to the Act, as the case may require.

(5) (a) In determining for the purposes of treatment benefit whether twenty-six employment contributions have been paid in respect of or credited to the claimant in respect of the last complete contribution year before the beginning of the benefit year which includes the day on which the said benefit is claimed an employment contribution paid after the due date shall be treated—

(i) if paid before the beginning of the said benefit year—as paid on the due date ;

(ii) if paid during the said benefit year—as not paid in relation to the right to the said benefit on or in respect of any day before the expiry of a period of twenty-eight days (including Sundays)from the date on which payment of that contribution is made and as paid at the expiry of that period in relation to the right to the said benefit on or in respect of any other day ; provided that an employment contribution paid after the due date may be treated as paid on the due date in relation to such benefit if the Minister is satisfied that there is good cause for the late payment of such contribution but when so treated an employment contribution shall not be reckoned in relation to the right to benefit in respect of any day prior to the date of payment thereof.

(6) In the case of widow's (contributory) pension, and in the case of orphan's (contributory) allowance—

(a) an employment contribution paid after the due date shall as on and from the Friday next following the expiration of twenty-eight days after the date on which such contribution has been paid be treated as having been paid on the due date ;

(b) a voluntary contribution which is paid—

(i) after the due date but before the expiration of five months after the end of the contribution year to which it relates, or

(ii) after the due date 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 as on and from the Friday next following the expiration of twenty-eight days after the date on which such contribution has been paid be treated as having been paid on the due date ;

(c) a voluntary contribution which is not paid within the period specified in paragraph (b) of this sub-article shall be treated as not having been paid.

(7) Notwithstanding anything contained in sub-articles (3) and (4) of this article an employment contribution treated as not having been paid for the purposes of those sub-articles by reason of the late payment of such contributions may be treated as paid on the due date in any case where the Minister is satisfied that there was good cause for such late payment.

(8) In determining the date of payment of a contribution for the purposes of sub-articles (2), (3), (4) and (5) of this article a contribution shall not be treated as having been paid by or in respect of an employed contributor whose contributions are payable bymeans of affixing or impressing stamps to or on insurance cards until an insurance card to or on which a stamp in respect of that contribution has been duly affixed or impressed, has been surrendered to the Minister.

GIVEN under the Official Seal of the Minister for Social Welfare this 2nd day of January, One Thousand Nine Hundred and Fifty-three.

SÉAMAS Ó RIAIN,

Minister for Social Welfare.