Social Welfare (Consolidation) Act, 1981
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Liability for contributions. [1942 IU, s. 18] |
241.—(1) Every insured person of the classes set out in column (1) of Part I of the Fifth Schedule and every employer of any such insured person shall be liable to pay contributions (in this Part referred to as weekly contributions) weekly at the respective rates set out in columns (2) and (3) of that Part of that Schedule. | |
(2) Except where otherwise prescribed under this Part, the employer of an insured person shall in the first instance be liable to pay both the weekly contribution payable by himself (in this Part referred to as the employer's contribution) and also on behalf of and to the exclusion of the insured person, the weekly contribution payable by the insured person (in this Part referred to as the insured person's contribution), and for the purposes of this Part weekly contributions paid by an employer on behalf of an insured person shall be deemed to be weekly contributions by the insured person. | ||
(3) A weekly contribution shall be payable for each calendar week during the whole or any part of which an insured person has been employed by an employer, subject however as follows— | ||
(a) where one weekly contribution has been paid in respect of an insured person in any calendar week, no further weekly contribution shall be payable in respect of him for the same calendar week, and | ||
(b) where no services are rendered by an insured person during any calendar week and no remuneration is paid in respect of that calendar week, the employer shall not be liable to pay any weekly contribution either on his own behalf or on behalf of the insured person in respect of that calendar week. | ||
(4) Where a person is employed in any calendar week under the same employer partly in insurable employment and partly in other employment, then, notwithstanding subsection (3), no weekly contribution shall be payable in respect of that person for that calendar week unless half or more than half of the time during which he is so employed is in the insurable employment. |