Social Welfare (Consolidation) Act, 1993
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Voluntary contributions by former employed contributors. |
[1981, s. 11 (1); 1982, s. 5(2); 1989, s. 8(2)] | |
22.—(1) (a) Subject to paragraph (c), a contribution (in this Act referred to as a “voluntary contribution”), in the case of a person who becomes a voluntary contributor by virtue of paragraph (a) of section 21(1) and who is under pensionable age, shall be payable in each contribution year at such time or times and in such manner as the Minister shall prescribe— | ||
(i) at a percentage rate (as set out in paragraph (b)) of the amount of the reckonable income of the contributor in the preceding contribution year, or | ||
(ii) where there was no such income or such income did not exceed such amount as may be prescribed, at a percentage rate of such amount as the Minister shall prescribe. | ||
(b) A percentage rate for the purpose of paragraph (a)(i) shall be— | ||
(i) in the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are not reckonable for the purposes of old age (contributory) pension, 2.6 per cent., | ||
(ii) in the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are reckonable for the purposes of old age (contributory) pension, 6.6 per cent., and | ||
(iii) in the case of a person to whom subsection (2) applies and who, by virtue of compliance with that subsection, continues to be a voluntary contributor, 4.0 per cent. | ||
(c) A contribution under paragraph (a) shall not be payable in respect of reckonable income in any contribution year which exceeds the sum specified in section 10(1)(d). | ||
(d) “Reckonable income” for the purposes of this subsection means, subject to regulations, income derived from any employment, including any trade, business, profession, office or vocation. | ||
[1981, s. 11(2)] | ||
(2) In the case of a person who, on the 31st day of March, 1974, was a voluntary contributor entitled to pay voluntary contributions and who became an employed contributor in respect of whom special rate contributions were payable under section 17 (1) of the Social Welfare Act, 1975 , such a person shall, notwithstanding section 21(3), continue to be entitled to be a voluntary contributor upon applying to the Minister in writing for such entitlement. | ||
[1981, s. 11(3)] | ||
(3) Voluntary contributions paid pursuant to subsection (2) by a person to whom that subsection applies shall be disregarded in determining whether the contribution conditions for any benefit other than old age (contributory) pension, retirement pension or death grant are satisfied. | ||
[1981, s. 11(4)] | ||
(4) Notwithstanding any other provision of this Act, but subject to subsection (5), a voluntary contributor shall not be entitled to disability benefit, unemployment benefit, maternity benefit, invalidity pension or treatment benefit and, if any voluntary contributions paid by him are at the percentage rate for the time being payable under subsection (1)(b)(i), they shall be disregarded in determining whether the contribution conditions for old age (contributory) pension, retirement pension or death grant are satisfied. | ||
[1981, s. 11(5)] | ||
(5) Notwithstanding subsection (4), any benefit mentioned in that subsection may be granted to a voluntary contributor in such circumstances and subject to such limitations as may be prescribed. | ||
[1981, s. 11(6)] | ||
(6) A voluntary contribution paid under subsection (1)(a) shall be regarded, where the contribution relates to a full contribution year, as having been paid for each contribution week in that contribution year or, where the contribution relates to a shorter period, as having been paid for each contribution week in that period. |