Employers' Employment Contribution Scheme Act, 1981

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Number 19 of 1981

EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME ACT, 1981

ARRANGEMENT OF SECTIONS

Number 19 of 1981

EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME ACT, 1981

AN ACT TO PROVIDE FOR A SCHEME TO BE KNOWN AS THE EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME, FOR THE PAYMENT OF CONTRIBUTIONS BY EMPLOYERS TO THAT SCHEME AND FOR OTHER CONNECTED MATTERS. [2nd June, 1981]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Definitions.

1.—In this Act—

“Act of 1981” means the Social Welfare (Consolidation) Act, 1981 ;

“contribution year” means a year of assessment within the meaning of the Income Tax Acts;

“employer's employment contribution” has the meaning assigned to it by section 6 of this Act;

“the Scheme” means the Employers' Employment Contribution Scheme established by section 2 of this Act.

Establishment of Employers' Employment Contribution Scheme.

2.—There shall be established a Scheme which shall be known as the Employers' Employment Contribution Scheme (and is referred to in this Act as “the Scheme”) and which shall be in operation for a period of not more than one year.

Control of Scheme.

3.—The Scheme shall be under the joint control and management of the Confederation of Irish Industries and the Federated Union of Employers (in this Act referred to as “the managers”).

Purpose of Scheme.

4.—The moneys standing to the credit of the Scheme shall be applied by the managers for the purpose of defraying expenditure on projects which in the opinion of the managers will result in the maintenance of existing employment in the textile, clothing, footwear and leather industries.

Resources of Scheme.

5.—The Scheme shall be funded out of the proceeds of the employer's employment contribution.

Employer's employment contribution.

6.—(1) The employment contribution payable by an employer under section 10 of the Act of 1981 shall, for the contribution year commencing on the 6th day of April, 1981, be increased by an amount which shall be known and is referred to in this Act as “the employer's employment contribution”.

(2) The employer's employment contribution shall—

(a) be payable in respect of the reckonable earnings by reference to which the employment contribution is determined under the Act of 1981,

(b) be calculated at the rate of 0.2 per cent. of the amount of such reckonable earnings, and

(c) be deemed to be an employment contribution within the meaning of the Act of 1981.

(3) Subsection (1) of this section shall not have effect in relation to an employee to whom article 7 or 8 of the Social Welfare (Modifications of Insurance) Regulations, 1979 (S.I. No. 87 of 1979), applies.

(4) Sections 10 (1) (c) and 10 (1) (d) of the Act of 1981 shall apply to an employer's employment contribution in like manner as they apply to contributions by employers under section 10 (1) (b) of that Act.

(5) Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of any person employed by him (or otherwise to recover from such a person) the employer's employment contribution payable in respect of that person.

(6) (a) Subject to paragraph (b) of this subsection, all moneys paid in respect of the employer's employment contribution shall be paid by the Revenue Commissioners to the Minister for Social Welfare and shall be transferred by that Minister to the account of the Scheme.

(b) The Minister for Social Welfare shall remit 10 per cent. of the moneys referred to in paragraph (a) of this subsection to the Revenue Commissioners as a debt due in lieu of income tax or corporation tax to the Minister for Finance for the benefit of the Central Fund.

Non-application of sections 15, 115 (2) and 117 of Act of 1981.

7.—Sections 15, 115 (2) and 117 of the Act of 1981 shall not apply in relation to an employer's employment contribution.

Short title.

8.—This Act may be cited as the Employers' Employment Contribution Scheme Act, 1981.