Social Welfare Consolidation Act 2005

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Regulations providing for determination of contributions payable.

[1993 s19(1); 2001 s9(2)(a)]

22.—(1) Regulations may provide for the determination of the contributions payable, the amount or rates of those contributions, and the contribution weeks in respect of which those contributions shall be regarded as having been paid, in the case of a person who—

(a) becomes for the first time a self-employed contributor,

(b) ceases to be a self-employed contributor,

(c) is both an employed contributor and a self-employed contributor whether concurrently or not,

(d) in any contribution year has reckonable emoluments but does not have reckonable income,

(e) in any contribution year has both reckonable emoluments and reckonable income, or

(f) in any contribution year has reckonable emoluments which relate to a period less than the full year.

(2) The Minister may by regulations specify the circumstances in which contributions payable by a self-employed contributor may be treated as paid.

(3) For the purposes of this section “contributions” means—

(a) employment contributions payable under section 13 , and

(b) self-employment contributions payable under section 21 .