Social Welfare Act, 1993
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Exemption from payment of contributions, etc. |
18.—The Principal Act is hereby amended by the insertion after section 10 (as amended by section 7 of the Act of 1992) of the following section: | |
“10A.—An employer who, during the period commencing on the 19th day of October, 1992, and ending on the 19th day of September, 1993, employed additional employees under and by virtue of the scheme administered by the Department of Social Welfare known as the Employers' Pay-Related Social Insurance Exemption Scheme, shall not, during the period commencing on the 6th day of April, 1993, and ending on the 5th day of April, 1995, be liable to pay in respect of additional employees who constitute a net increase in the employer's workforce under the scheme above that applying on the 9th day of September, 1992, all or any of the following, namely— | ||
(a) the contribution specified in section 10 (1) (b) (ii) of this Act; | ||
(b) the health contribution payable by an employer under section 5 (1) (b) of the Health Contributions Act, 1979 ; | ||
(c) the employment and training levy payable by an employer under section 16 (c) of the Youth Employment Agency Act, 1981 (as extended by section 25 of the Labour Services Act, 1987 ).”. |