S.I. No. 377/1981 - Social Welfare (Contributions) (Amendment) Regulations, 1981.

The Minister for Social Welfare, in exercise of the powers conferred on her by sections 3 and 16 of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981), hereby makes the following Regulations:—

1. (1) These Regulations may be cited as the Social Welfare (Contributions) (Amendment) Regulations, 1981.

(2) The Social Welfare (Contributions) Regulations, 1953 to 1980, and these Regulations may be cited collectively as the Social Welfare (Contributions) Regulations, 1953 to 1981.

2. In these Regulations—

“the Act” means the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981);

“the Principal Regulations” means the Social Welfare (Contributions) Regulations, 1953 ( S.I. No. 5 of 1953 );

“the Regulations of 1961” means the Social Welfare (Contributions) (Amendment) Regulations, 1961 ( S.I. No. 139 of 1961 );

“the Regulations of 1970” means the Social Welfare (Contributions) (Amendment) Regulations, 1970 ( S.I. No. 222 of 1970 );

“the Regulations of 1977” means the Social Welfare (Contributions) (Amendment) Regulations, 1977 ( S.I. No. 126 of 1977 ).

3. The amount of a contribution in respect of old age (contributory) pension to be returned to an insured person under sub-article (1) of article 13A (inserted by the Regulations of 1961) of the Principal Regulations (as amended by the Regulations of 1977) where the contribution was due on or after the 6th day of April, 1981 shall be—

(i) in the case of an employment contribution paid at the rate specified in section 10(1) (b) of the Act 0.72%, or

(ii) in the case of a voluntary contribution paid at the rate specified in section 11 (1) (b) (ii) of the Act 2.15%, or

(iii) in the case of a voluntary contribution paid at the rate specified in section 11 (1) (b) (iii) of the Act 2.15%

of the amount of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined.

4. The amount of a contribution in respect of retirement pension to be returned to an insured person under sub-article (1) of article 13 (D) (inserted by the Regulations of 1970) of the Principal Regulations where the contribution was due on or after the 6th day of April, 1981 shall be—

(i) in the case of an employment contribution paid at the rate specified in section 10 (1) (b) of the Act 0.35%, or

(ii) in the case of a voluntary contribution paid at the rate specified in section 11 (1) (b) (ii) of the Act 1.04%, or

(iii) in the case of a voluntary contribution paid at the rate specified in section 11 (1) (b) (iii) of the Act 1.04%

of the amount of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined.

The Minister for Finance hereby sanctions the making of the foregoing Regulations.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The Social Welfare (Amendment) Act, 1981 provides for new rates of social insurance contributions. These Regulations determine the amounts of the new rates paid in respect of retirement and old age (contributory) pension to be returned to a person who entered insurance after the prescribed age and who was not insured before that age under the former National Health Insurance Acts. The prescribed age is fifty-five for retirement pension purposes. In the case of old age (contributory) pension, the prescribed age is sixty for persons born before 1st July 1917, fifty-eight for persons born in the period from 1st July 1917 to 31st March 1919, fifty-seven for persons born in the period from 1st Aprol 1919 to 30th September 1922 and fifty-six for persons born on or after 1st October 1922.