Social Welfare (No. 2) Act 2019
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Employment contributions | ||
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3. (1) Section 13(2) of the Principal Act is amended by the insertion of the following paragraphs after paragraph (db): | ||
“(dc) Subject to paragraphs (dd) and (de), where the Minister has made an order under subsection (1A) of section 10D of the National Minimum Wage Act 2000 , he or she may, by order, vary the amount of reckonable earnings specified in subparagraphs (i) and (ii) of paragraph (d). | ||
(dd) An order under paragraph (dc) shall come into operation on the same date as the order under subsection (1A) of section 10D of the National Minimum Wage Act 2000 to which it relates. | ||
(de) An order under paragraph (dc) shall, in so far as practicable, provide that the same proportion of the reckonable earnings of an employed contributor is subject to the rate specified in subparagraphs (i) and (ii) of paragraph (d) on and after the date on which the order comes into operation as it was subject to immediately before that date.”. | ||
(2) The amendments effected by subsection (1) shall come into operation on the passing of this Act and shall cease to have effect on the date on which a recommendation under section 10C of the National Minimum Wage Act 2000 is next made to the Minister. |