Health Contributions Act, 1979
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Health contributions by individuals with reckonable earnings. |
5.—(1) The following provisions shall apply in relation to an individual referred to in section 4 of this Act who is in receipt of emoluments and who is an employed contributor under the Social Welfare Acts, 1952 to 1978: | |
(a) the employment contribution payable under those Acts or regulations thereunder shall be increased by the amount of the health contribution payable in respect of the reckonable earnings by reference to which the employment contribution is determined under those Acts, the health contribution being calculated at the rate of one per cent of the amount of such reckonable earnings, and being deemed to be an employment contribution within the meaning of those Acts; | ||
(b) if the individual has, by virtue of section 45 of the Act of 1970, full eligibility for services under Part IV of that Act, the health contribution payable under paragraph (a) of this subsection shall be an employer's contribution; | ||
(c) if the individual has not, by virtue of section 45 of the Act of 1970, full eligibility for services under Part IV of that Act, the health contribution payable under paragraph (a) of this subsection shall be a contribution by the employed contributor. | ||
(2) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum of £5,000 and health contributions under subsection (1) of this section have been paid in respect of those reckonable earnings, no further such contributions shall be payable in respect of any reckonable earnings of that employed contributor in that contribution year. |