Health Contributions Act, 1979
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Health contributions by individuals with emoluments other than reckonable earnings. |
6.—(1) In relation to an individual referred to in section 4 of this Act who is in receipt of emoluments other than reckonable earnings, where a payment is made to or for the benefit of the individual in respect of his reckonable emoluments, a health contribution shall be payable of an amount calculated at the rate of one per cent of the amount of the reckonable emoluments to which such payment relates. | |
(2) Where in a particular contribution year the reckonable emoluments of an individual specified in subsection (1) of this section have amounted to the sum of £5,000 and health contributions under that subsection have been paid in respect of those reckonable emoluments, no further such contributions shall be payable in respect of any reckonable emoluments of that individual in that contribution year. |