Social Welfare (Consolidation) Act, 1981

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Provisions in relation to excepted persons whose employment is terminated.

[1942 IU, s. 50]

265.—Where a person (in this section referred to as the employer) terminates the employment in an insurable employment of a person (in this section referred to as the employee) who immediately before such termination was an excepted person, the following provisions shall have effect—

(a) in case the employee was an excepted person during the 12 weeks immediately preceding such termination, the employer shall pay to the Minister, in respect of those 12 weeks, a sum equal to the amount of the weekly contributions which would, if the employee had not been an excepted person during those 12 weeks, have been payable in respect of the employee under this Part for those 12 weeks;

(b) in case the employee was not an excepted person during the 12 weeks immediately preceding such termination, the employer shall pay to the Minister, in respect of the weeks immediately preceding such termination during which the employee was an excepted person, a sum equivalent to the amount of the weekly contributions which would, if the employee had not been an excepted person during those weeks, have been payable under this Part in respect of the employee for those weeks;

(c) no part of any sum paid by the employer under this section shall be recoverable by the employer from the employee;

(d) any sum payable to the Minister by the employer under this section shall, for the purposes of the other provisions (including penal provisions) of this Part, be deemed to be weekly contributions, and those provisions shall apply accordingly;

(e) any sum recovered by or paid to the Minister under this section shall be paid into the Fund;

(f) any sums recovered by or paid to the Minister under this section in respect of any weeks shall, for the purposes of the first condition in section 253 , be deemed to be weekly contributions paid under this Part in respect of the employee for those weeks.