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Social Welfare (Consolidation) Act, 1981

Supplying by Revenue Commissioners of certain information and calculation of reckonable earnings.

[1978 AM, ss. 10, 11]

13.—(1) So far as may be necessary for the proper administration of this Part, information regarding employers and the employment and reckonable earnings of insured persons which is obtained by the Revenue Commissioners in connection with the collection of income tax may be supplied by them to the Minister.

(2) For the purposes of this Part, reckonable earnings may be calculated or estimated, either for a person or a class of persons, in such manner, by reference to such matters and on such basis as may be prescribed.

(3) Regulations may provide for the calculation of the amounts payable in respect of employment contributions and voluntary contributions in accordance with prescribed scales, and for adjustments of such amounts to facilitate computation and to avoid fractions of one penny in the amounts.