Youth Employment Agency Act, 1981
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Payment of levy by individuals with reckonable earnings. |
16.—The following provisions shall apply in relation to an individual referred to in section 15 of this Act who is an employed contributor and who is in receipt of emoluments— | |
(a) where in a contribution year a payment is made to or for the benefit of the employed contributor in respect of reckonable earnings of that employed contributor, levy shall be payable at the rate of one per cent. of the amount of the reckonable earnings to which such payment relates, | ||
(b) levy payable in respect of the reckonable earnings aforesaid shall be deemed, for the purposes of collection and recovery of levy, to be an employment contribution within the meaning of the Social Welfare (Consolidation) Act, 1981 , | ||
(c) if the employed contributor has, by virtue of section 45 of the Act of 1970, full eligibility for services under Part IV of that Act, the amount of levy referred to in paragraph (a) of this section shall be payable by the employer, | ||
(d) if the employed contributor has not, by virtue of section 45 of the Act of 1970, full eligibility for services under the Act, the amount of levy referred to in the said paragraph (a) shall be payable by the employed contributor. |