Social Welfare (Consolidation) Act, 1993

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Number 27 of 1993

SOCIAL WELFARE (CONSOLIDATION) ACT, 1993

ARRANGEMENT OF SECTIONS

PART I

Preliminary

PART II

SOCIAL INSURANCE

CHAPTER 1

The Social Insurance Fund

CHAPTER 2

Employed Contributors and Employment Contributions

CHAPTER 3

Self-Employed Contributors and Self-Employment Contributions

CHAPTER 4

Voluntary Contributors and Voluntary Contributions

CHAPTER 5

General

CHAPTER 6

Description of Benefits

CHAPTER 7

Disability Benefit

CHAPTER 8

Maternity Benefit

CHAPTER 9

Unemployment Benefit

CHAPTER 10

Occupational Injuries Benefits

Preliminary

Insurable Employment

Benefits

Prescribed Diseases

Occupational Accidents

Miscellaneous

CHAPTER 11

Pay-Related Benefit

CHAPTER 12

Old Age (Contributory) Pension

CHAPTER 13

Retirement Pension

CHAPTER 14

Survivor's Benefit

CHAPTER 15

Invalidity Pension

CHAPTER 16

Widow's (Contributory) Pension

CHAPTER 17

Orphan's (Contributory) Allowance

CHAPTER 18

Deserted Wife's Benefit

CHAPTER 19

Death Grant

CHAPTER 20

Treatment Benefit

PART III

SOCIAL ASSISTANCE

CHAPTER 1

Description of Social Assistance

CHAPTER 2

Unemployment Assistance

CHAPTER 3

Pre-Retirement Allowance

CHAPTER 4

Old Age (Non-Contributory) Pension

CHAPTER 5

Blind Pension

CHAPTER 6

Widow's and Orphan's (Non-Contributory) Pensions

Orphan's Pension

CHAPTER 7

Deserted Wife's Allowance

CHAPTER 8

Prisoner's Wife's Allowance

CHAPTER 9

Lone Parent's Allowance

CHAPTER 10

Carer's Allowance

CHAPTER 11

Supplementary Welfare Allowance

PART IV

CHILD BENEFIT

PART V

FAMILY INCOME SUPPLEMENT

PART VI

GENERAL PROVISIONS RELATING TO SOCIAL INSURANCE, SOCIAL ASSISTANCE AND INSURABILITY

Preliminary

CHAPTER 1

Claims and Payments

CHAPTER 2

Provisions Relating to Entitlement

CHAPTER 3

Appointment and Duties of Social Welfare Inspectors

CHAPTER 4

Offences, Miscellaneous Control Provisions and Proceedings

Offences

Miscellaneous Control Provisions

Proceedings

CHAPTER 5

Alienation of Books and Documents

CHAPTER 6

Miscellaneous Provisions

PART VII

DECISIONS, APPEALS AND SOCIAL WELFARE TRIBUNAL

CHAPTER 1

Deciding Officers and Decisions by Deciding Officers

Appointment and Functions of Deciding Officers

Revised Decisions by Deciding Officers

CHAPTER 2

Appeals Officers, Chief Appeals Officer and Decisions by Appeals Officers

Chief Appeals Officer

Procedures for Appeals

Revised Decisions by Chief Appeals Officer and by Appeals Officers

CHAPTER 3

Supplementary Welfare Allowance — Determinations and Appeals

CHAPTER 4

General Provisions Relating to Decisions and Appeals

CHAPTER 5

Social Welfare Tribunal

PART VIII

OVERPAYMENTS, REPAYMENTS, SUSPENSION OF PAYMENT, ETC.

PART IX

LIABILITY TO MAINTAIN FAMILY

PART X

COMMENCEMENT, REPEALS AND CONTINUANCE

FIRST SCHEDULE

EMPLOYMENTS, EXCEPTED EMPLOYMENTS AND EXCEPTED SELF-EMPLOYED CONTRIBUTORS

PART I

Employments

PART II

Excepted Employments

PART III

Excepted Self-Employed Contributors

SECOND SCHEDULE

RATES OF BENEFITS

PART I

Rates of Periodical Benefits and Increases Thereof

PART II

Occupational Injuries Benefits — Gratuities and Grant

PART III

Disablement Pension

PART IV

Increases of Disablement Pension

PART V

Death Grant

THIRD SCHEDULE

RULES AS TO CALCULATION OF MEANS

PART I

Unemployment Assistance and Pre-Retirement Allowance

PART II

Old Age (Non-Contributory), Blind, Widow's and Orphan's (Non-Contributory) Pensions, Deserted Wife's, Prisoner's Wife's, Lone Parent's and Carer's Allowances

PART III

Supplementary Welfare Allowance

FOURTH SCHEDULE

RATES OF ASSISTANCE

PART I

Rates of Periodical Social Assistance and Increases Thereof

PART II

Increase of Old Age (Non-Contributory) Pension and Blind Pension for One of a Couple

PART III

Amounts of Child Benefit

FIFTH SCHEDULE

ENACTMENTS REPEALED

SIXTH SCHEDULE

COMMENCEMENT OF CERTAIN PROVISIONS

Table of Statutes Referred to

Number 27 of 1993

SOCIAL WELFARE (CONSOLIDATION) ACT, 1993

AN ACT TO CONSOLIDATE THE SOCIAL WELFARE ACTS. [9th November, 1993]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART I

Preliminary

Short title.

1.—This Act may be cited as the Social Welfare (Consolidation) Act, 1993.

Definitions.

[1981, ss. 2(1), 35(6); 1983, s. 5; 1988, s. 10; 1989, s. 8(3); 1991, s. 41(4); 1992, ss. 15(1), 27(4); 1993, ss. 36(1), 39(1)]

2.—(1) In this Act, save where the context otherwise requires—

“appeals officer” means a person holding office as an appeals officer under section 251;

“assistance” means assistance under Part III;

“beneficiary” means a person entitled to any benefit, assistance, child benefit or family income supplement, as the case may be;

“benefit” means, subject to section 210 and Part VI, benefit under Part II;

“benefit year” means the period commencing on the first Monday in a particular year and ending on the Sunday immediately preceding the first Monday in the following year;

“claimant” means a person who has made a claim for any benefit, assistance, child benefit or family income supplement, as the case may be;

“Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967 ;

“contribution week” means one of the successive periods of 7 consecutive days in a contribution year beginning on the 1st day of that contribution year, or on any 7th day after that day, the last day of a contribution year (or the last 2 days of a contribution year ending in a leap year) being taken as included in the last contribution week of that contribution year;

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

“credited contribution” means, in relation to any insured person, a contribution credited to that person by virtue of section 27;

“day of incapacity for work” has the meaning assigned in section 31(1);

“day of unemployment”, in relation to Part II, has the meaning assigned in section 42, and in relation to Chapter 2 of Part III , has the meaning assigned in section 120(6);

“deciding officer” means a person holding office as a deciding officer under section 246;

“disabled person's maintenance allowance” means a maintenance allowance under section 69 of the Health Act, 1970 ;

“employed contributor” has the meaning assigned in section 9 (1);

“employer's contribution” has the meaning assigned in section 6(1)(a);

“employment contribution” has the meaning assigned in section 6(1)(a);

“entry into insurance” means, subject to sections 29(3), 101(5) and Chapters 12 and 13 of Part II , in relation to any person, the date on which he became an insured person;

“health board” means a health board within the meaning of the Health Act, 1970 ;

“incapable of work” means incapable of work by reason of some specific disease or bodily or mental disablement or deemed, in accordance with regulations, to be so incapable;

“infectious diseases maintenance allowance” means a payment under section 44 of the Health Act, 1947 , to a person suffering from an infectious disease;

“insurable employment” means employment such that a person, over the age of 16 years and under pensionable age, employed therein would be an employed contributor;

“insurable (occupational injuries) employment” has the meaning assigned in section 50;

“insurable self-employment” means self-employment of such a nature that a person engaged therein would be a self-employed contributor;

“insured person” means a person insured under Part II;

“Member State” means a Member State of the European Communities;

“the Minister” means the Minister for Social Welfare;

“occupational injuries insurance” has the meaning assigned in section 49(2);

“orphan” means a qualified child—

(a) both of whose parents are dead, or

(b) one of whose parents is dead or unknown, as the case may be, and whose other parent—

(i) is unknown, or

(ii) has abandoned him, or

(iii) has refused or failed to provide for him,

where that child is not normally residing with a step-parent or with a person who is married to and living with that step-parent;

“outworker” means a person to whom articles or materials are given out to be made up, cleaned, washed, altered, ornamented, finished or repaired or adapted for sale in his own home or on other premises not under the control or management of the person who gave out the articles or materials for the purposes of the trade or business of the last-mentioned person;

“pensionable age” means the age of 66 years;

“prescribed” means prescribed by regulations;

“qualifying contribution” means the appropriate employment contribution or self-employment contribution which was paid or would have been paid but for section 10(1)(c) or (d) or section 18(1)(d) in respect of any insured person;

“reckonable earnings” means, subject to regulations and to section 78, earnings derived from insurable employment or insurable (occupational injuries) employment;

“reckonable emoluments”, in relation to a self-employed contributor, means emoluments (other than reckonable earnings, non-pecuniary emoluments and such other emoluments as may be prescribed) to which Chapter IV of Part V of the Income Tax Act, 1967 , applies, reduced by so much of the allowable contribution referred to in Regulations 59 and 60 (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) of the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ) as is deducted on payment of those emoluments;

“reckonable income” in relation to a self-employed contributor, means the aggregate income (excluding reckonable earnings, reckonable emoluments, non-pecuniary income and such other income as may be prescribed), from all sources for the contribution year as estimated in accordance with the provisions of the Income Tax Acts, but without regard to section 2 or section 18 of the Finance Act, 1969 , or (save in the case of a person to whom paragraph 1 of Part III of the First Schedule applies) to Chapter 1 (inserted by the Finance Act, 1980 ) of Part IX of the Income Tax Act, 1967 , after deducting from the income so much of any deduction allowed by virtue of the provisions referred to in section 33 of the Finance Act, 1975 , as is to be deducted from or set off against that income in charging it to income tax;

“regulations” means regulations made by the Minister under this Act;

“self-employed contributor” has the meaning assigned in section 17;

“self-employment contribution” has the meaning assigned in section 6;

“short-time employment” means employment in which, for the time being, a number of days is systematically worked in a working week which is less than the number of days which is normal in a working week in the employment concerned;

“the Social Insurance Fund” means the Fund to which section 7 relates;

“social welfare inspector” means a person appointed by the Minister under section 212 to be a social welfare inspector for the purposes of Parts II, III (other than Chapter 11), IV, V, VI and IX;

“statutory declaration” means a statutory declaration within the meaning of the Statutory Declarations Act, 1938 ;

“trade dispute” means any dispute between employers and employees, or between employees and employees, which is connected with the employment or non-employment or the terms of employment or the conditions of employment of any persons, whether employees in the employment of the employer with whom the dispute arises or not;

“voluntary contribution” has the meaning assigned in section 22;

“voluntary contributor” has the meaning assigned in section 21;

“the Workmen's Compensation Acts” means the Workmen's Compensation Acts, 1934 to 1955, and the enactments repealed by the Workmen's Compensation Act, 1934 .

[1985 (No. 2), s. 3; 1987 (No. 2), s. 15(1)]

(2) In this Act “adult dependant”, subject to section 170, means in relation to any person—

(a) a spouse who is wholly or mainly maintained by that person but does not include—

(i) a spouse in employment (other than employment specified in paragraph 4 or 5 of Part II of the First Schedule ), or

(ii) a spouse who is self-employed, or

(iii) a spouse who is entitled to, or is in receipt of, any benefit, pension, assistance or allowance (other than supplementary welfare allowance) under Parts II or III of this Act, or disabled person's maintenance allowance, or

(iv) a spouse who, by virtue of the provisions of section 47(1) or 125(3), is or would be disqualified for receiving unemployment benefit payable under Chapter 9 of Part II or unemployment assistance payable under Chapter 2 of Part III in his own right with the exception of a spouse who qualifies as an adult dependant by virtue of regulations made under paragraph (c), or

(v) a spouse who is entitled to or is in receipt of an allowance the rate of which is related to the rates of unemployment assistance payable under section 121or unemployment benefit payable under section 44 or 45 in respect of a non-craft full-time course approved by An Foras Áiseanna Saothair under the Industrial Training Act, 1967 ,

or

(b) a person over the age of 16 years being wholly or mainly maintained by that person and having the care of one or more than one qualified child who normally resides with that person where that person is—

(i) a single person,

(ii) a widow,

(iii) a widower, or

(iv) a married person who is not living with and is neither wholly or mainly maintaining, nor being wholly or mainly maintained by, such married person's spouse, or

(c) such person as the Minister may by regulations specify to be an adult dependant for the purposes of this Act.

[1991, s. 6(1); 1992, s. 15(1); 1993, s. 14(2)]

(3) Subject to section 114(3), in this Act “qualified child” means a person who is ordinarily resident in the State, is not detained in a reformatory or an industrial school, and—

(a) for the purposes of—

(i) sections 34(2) and 45(2),

(ii) section 55(2) as it applies to injury benefit, and

(iii) section 121(1)(b)(ii) in the case of an applicant for unemployment assistance other than as referred to in paragraph (b),

is under the age of 18 years or is of or over the age of 18 years and is regarded as attending a course of study within the meaning of section 126(3)(a),

(b) for the purposes of—

(i) section 55(2) as it applies to disablement pension,

(ii) sections 60(9), 62(1), 87(2), 91(2), 99(2), 105(1), 106, 113(1), 128(1)(b), 136(1), 148(1), 159(1), 165(1) and 198, and

(iii) section 121(1)(b)(ii) in the case of an applicant who, in any continuous period of unemployment as construed in accordance with section 120(3), has been in receipt of unemployment benefit or unemployment assistance for not less than 390 days—

(I) is under the age of 18 years, or

(II) is of or over the age of 18 years and under the age of 21 years, and is receiving full-time education,the circumstances of which shall be specified in regulations.

Interpretation generally.

[1981, s. 2(2); 1992, s. 14]

3.—(1) For the purposes of this Act—

(a) a person shall be deemed to be over any age therein mentioned if he has attained that age and shall be deemed to be under any age therein mentioned if he has not attained that age;

(b) a person shall be deemed to be between two ages therein mentioned if he has attained the first-mentioned age but has not attained the second-mentioned age;

(c) a person shall be deemed not to have attained the age of 16 years until the commencement of the 16th anniversary of the day of his birth, and similarly with respect to any other age;

(d) regulations may provide that, for the purpose of determining whether a contribution is payable in respect of any person, or at what rate a contribution is payable, that person shall be treated as having attained at the beginning of a contribution week, or as not having attained until the end of a contribution week, any age which he attains during the course of that week;

(e) the circumstances in which a person is to be regarded as living alone shall be specified in regulations.

[1981, s. 2(3)]

(2) Any reference in this Act to contributions shall, where the reference is without qualification, be construed, save where the context otherwise requires, as including a reference to employment contributions, self-employment contributions and voluntary contributions.

[1981, s. 2(4)]

(3) Regulations may, as respects any class or description of insurable employment or insurable (occupational injuries) employment, specify the persons to be treated for the purposes of this Act as the employers of employed contributors employed in that employment.

[1981, s. 2(5)]

(4) References in this Act to an employed contributor's employer shall not be construed as including his employer in any employment other than insurable employment or insurable (occupational injuries) employment.

[1981, s. 2(6)]

(5) Any question relating to the normal residence of a qualified child shall, subject to section 193(2), be decided in accordance with regulations made under this subsection.

[1981, s. 2(7)]

(6) Where a child has been or becomes adopted pursuant to the Adoption Acts, 1952 to 1991, then for the purposes of this Act—

(a) the child shall thereafter be treated as if he were the child of the adopter or adopters born to him, her or them and were not the child of any other person and, if he was an orphan immediately before the adoption, as having ceased to be an orphan, and

(b) if there is one adopter only, in any application after the adoption with respect to the child of the definition of “orphan” contained in section 2(1), “the parent of whom is dead” shall be substituted in paragraph (a) of that definition for “both of whose parents are dead”.

[1981, s. 2(8)]

(7) References in this Act to any enactment shall be construed as references to that enactment as amended or extended by any subsequent enactment.

[1991, s. 2(2)]

(8) References in any other enactment to the “Social Welfare Acts” means this Act and every enactment which is to be construed together with it as one.

[1981, s. 2(9)]

(9) In this Act, a reference to a Part or Chapter, section or Schedule is to a Part or Chapter or section of or Schedule to this Act, unless it is indicated that reference to some other enactment is intended.

[1981, s. 2(10)]

(10) In this Act, a reference to a subsection, paragraph, subparagraph or clause is to the subsection, paragraph, subparagraph or clause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.

[1993, s. 39(8)]

(11) In this Act, any reference to this Act shall be construed as including a reference to regulations made under or applying the provisions of this Act.

[1985 (No. 2), ss. 4, 11; 1991, ss. 45(2), 48(1), (2); 1992, ss. 17(a), 27(1)]

(12) For the purposes of sections 34(3), 45(3), 55(3), 87(3), 91(3), 99(3), 124(1), 128(3), 138, 165(4) and Chapter 11 of Part III , “spouse” means—

(a) each person of a married couple who are living together, or

(b) a man and woman who are not married to each other but are cohabiting as husband and wife.

[1993, s. 11]

(13) For the purposes of determining the entitlement of a person to an increase in respect of an adult dependant, references to a spouse in the definition of “adult dependant” contained in section 2(2) and regulations made thereunder shall be construed as meaning each person of a married couple, or a man and woman who are not married to each other but are cohabiting as husband and wife.

General provisions as to regulations.

[1981, s. 3(1)]

4.—(1) The Minister may make regulations—

(a) for any purpose in relation to which regulations are provided for by any of the provisions of this Act, and

(b) for prescribing any matter or thing referred to in this Act as prescribed or to be prescribed.

[1981, s. 3(2)]

(2) Except in so far as this Act otherwise provides, any power conferred thereby to make regulations may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to all those cases subject to specified exceptions, or in relation to any specified cases or classes of case, and

(b) so as to make, as respects the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise),

(ii) the same provision for all cases in relation to which the power is exercised or different provision for different cases or classes of case, or different provision as respects the same case or class of case for different purposes of this Act,

(iii) any such provision either unconditionally or subject to any specified condition.

[1981, s. 3(3)]

(3) Without prejudice to any specific provision in this Act, any regulations may contain such incidental or supplementary provisions as may appear to the Minister to be expedient for the purposes of the regulations.

[1981, s. 4(4)(a); 1984, ss. 8, 14; 1985 (No. 2), s. 3; 1986, s. 11(2); 1988, ss. 17(a), 28(1), 30; 1989, s. 29; 1990, s. 51; 1991, s. 57; 1992, ss. 13, 19(4), 51; 1993, ss. 9, 13(1), 31(1)]

(4) The following shall be subject to the sanction of the Minister for Finance—

(a) regulations for the purposes of section 2(2), 10, 11, 12, 13, 14, 17(2)(d), 19, 20, 22(1)(d), 32(3), 32(6), 39, 42(2), 42(4), 43(5), 50(7), 50(8), 50(9), 80(1), 82(1)(a), 82(2), 83(5), 83(6), 84(7), 84(9), 84(12), 84(14), 88(6), 88(7), 89(3), 89(4), 89(6), 96(1), 96(2), 97, 101(3), 101(9), 110(1)(c), 111(3), 111(8), 115(3), 115(5), 120(1), 121(5), 129, 163(1), 169(2)(b), 179, 202(2), 202(3), 203(1), 239, 241, 282, 303, Rule 1(2)(m) of Part I of the Third Schedule , Rule 3(3) of Part II of the Third Schedule and Rule 2 of Part III of the Third Schedule ,

(b) a draft of regulations under any of the provisions mentioned in subsection (5).

[1981, ss. 5(6), 10(2)(c), 12, 19(3), 30(3), 76(3), 79(6), 84(2), 89(3), 93(3), 97(2), 101(3), 108(3); 1988, s. 11; 1992, s. 19(1)]

(5) Where regulations are proposed to be made for the purposes of section 9(2), 9(3), 10(2)(a), 17(2)(a), 17(2)(b), 17(2)(c), 18(1)(f), 26, 32(5), 38(2), 43(4), 82(1)(c), 82(1)(d), 84(6), 89(2), 96(6), 101(2), 107(2), 111(2) or 115(2), a draft thereof shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House.

[1981, ss. 3(5), 224(3)]

(6) Regulations or rules (not being regulations or rules of which a draft is required by this Act to be approved of by resolution of each House of the Oireachtas) shall be laid before each House of the Oireachtas as soon as may be after they are made and, if a resolution annulling the regulations or rules is passed by either House within the next 21 days on which that House has sat after the regulations or rules have been laid before it, the regulations or rules shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

[1986, s. 22]

(7) Where the Minister revokes regulations made under any of the provisions mentioned in subsection (5) and makes regulations which he certifies to be substantially to the like effect as the regulations so revoked, a requirement that a draft of the proposed regulations be laid before each House of the Oireachtas shall not apply.

Expenses.

[1981, s. 4(1)]

5.—(1) Any expenses incurred by the Minister or any other Minister in carrying this Act into effect shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.

[1981, s. 4(2)]

(2) There shall be paid to the Minister for Finance out of the Social Insurance Fund, at such times and in such manner as the Minister for Finance may direct, such sums as the Minister may estimate, on such basis as may be agreed upon between him and the Minister for Finance, to be the part of the said expenses of the Minister or any other Minister which relates to the scheme of social insurance provided for in Part II and any sums so paid shall be appropriated in aid of moneys provided by the Oireachtas for carrying this Act into effect.

[1981, s. 4(3)]

(3) In estimating expenses for the purposes of subsection (2), there shall be included such amount as, in the opinion of the Minister for Finance, represents the amount of the accruing liability in respect of any superannuation or other retiring allowances, lump sums or gratuities accruing in respect of the employment of any officer or other person for the purposes of this Act.

[1984, s. 5(1)]

(4) Any expenses incurred by An Post under the provisions of Part II, (determined on such basis as may be agreed upon between the Minister, the Minister for Finance and An Post) shall be paid by the Minister out of the Social Insurance Fund to An Post at such times and in such manner as the Minister for Finance may direct.

PART II

SOCIAL INSURANCE

CHAPTER 1

The Social Insurance Fund

Sources of moneys for benefits.

[1988, s. 11; 1991, s. 40(3)]

6.—(1) For the purposes of providing moneys for meeting the expenditure on benefit and making any other payments which, under this Act, the Redundancy Payments Acts, 1967 to 1991, and the Protection of Employees (Employer's Insolvency) Acts, 1984 and 1990, are to be made out of the Social Insurance Fund, there shall be—

(a) contributions (referred to in this Act as “employment contributions”) in respect of employed contributors, each of which shall comprise a contribution by the employed contributor and a contribution (referred to in this Act as “the employer's contribution”) by the employer of the employed contributor,

(b) contributions (referred to in this Act as “self-employment contributions”) in respect of self-employed contributors,

(c) contributions in respect of voluntary contributors, and

(d) payments out of moneys provided by the Oireachtas.

[1981, s. 9(2); 1988, s. 11]

(2) Employment contributions, self-employment contributions and voluntary contributions shall be paid into the Social Insurance Fund.

Social Insurance Fund.

[1981, s. 122(1)]

7.—(1) The Social Insurance Fund (in this section and in section 8 referred to as “the Fund”) established under the Social Welfare Act, 1952 , and continued in being under section 122 of the Social Welfare (Consolidation) Act, 1981 , shall continue in being and to comprise a current account and an investment account.

[1981, s. 122(2)]

(2) The Minister shall manage and control the current account of the Fund.

[1981, s. 122(3)]

(3) The Minister for Finance shall manage and control the investment account of the Fund.

[1981, s. 122(4)]

(4) Save where otherwise specifically provided—

(a) sums payable into the Fund shall be paid into the current account of the Fund, and

(b) sums payable out of the Fund shall be paid out of that account.

[1981, s. 122(5)]

(5) Moneys standing to the credit of the current account of the Fund and not required to meet current expenditure shall be transferred to the investment account of the Fund.

[1981, s. 122(6)]

(6) Whenever the moneys in the current account of the Fund are insufficient to meet the liabilities of that account, there shall be transferred to that account from the investment account of the Fund such sums as may be necessary for the purpose of discharging those liabilities.

[1981, s. 122(7)]

(7) Subject to subsection (6), moneys standing to the credit of the investment account of the Fund shall be invested by the Minister for Finance and income arising from any such investment shall be paid into that account.

[1981, s. 122(8)]

(8) An investment under subsection (7) may be in any securities in which trustees are for the time being by law empowered to invest trust funds or in any of the stocks, funds and securities which are for the time being authorised by law as investments for Post Office Savings Bank Funds.

[1981, s. 122(9)]

(9) (a) The amount by which the income of the Fund for any financial year is less than its expenditure shall be paid into the Fund out of moneys provided by the Oireachtas.

(b) The income and expenditure of the Fund for a financial year shall be determined for the purposes of this subsection by the Minister on such basis as may be agreed upon between him and the Minister for Finance.

[1981, s. 122 (10)]

(10) Any sum payable into the Fund under subsection (9)(a) shall be paid in such manner and at such times as the Minister for Finance may determine.

[1981, s. 122 (11)]

(11) Accounts of the Fund shall be prepared in such form, in such manner and at such times as the Minister for Finance may direct and the Comptroller and Auditor General shall examine and certify every such account and a copy thereof, together with the report thereon of the Comptroller and Auditor General, shall be laid before each House of the Oireachtas.

Payments from Fund for acquisition of land, etc.

[1981, s. 123(1)]

8.—(1) Payments may be made out of the Fund in respect of expenditure by the Minister on the acquisition of lands, premises, furniture or equipment or the construction or reconstruction of premises, and any such lands, premises, furniture or equipment shall be held by the Minister on behalf of the Fund.

[1981, s. 123(2)]

(2) A payment shall not be made under subsection (1) save with the consent of the Minister for Finance.

[1981, s. 123(5)]

(3) The Minister may dispose of any lands, premises, furniture or equipment which he has acquired, constructed or reconstructed under this section and any moneys which he receives in respect of any such disposal shall be paid into the Fund.

[1981, s. 123(6)]

(4) A disposal shall not be effected under subsection (3) save with the consent of the Minister for Finance.

CHAPTER 2

Employed Contributors and Employment Contributions

Employed contributors and insured persons.

[1991, s. 40(1)(a)]

9.—(1) Subject to this Act—

(a) every person who, being over the age of 16 years and under pensionable age, is employed in any of the employments specified in Part I of the First Schedule , not being an employment specified in Part II of that Schedule, shall, subject to paragraph (b), be an employed contributor for the purposes of this Act, and

(b) every person, irrespective of age, who is employed in insurable (occupational injuries) employment shall be an employed contributor and references in this Act to an employed contributor shall be construed accordingly, and

(c) every person becoming for the first time an employed contributor shall thereby become insured under this Act and shall thereafter continue throughout his life to be so insured.

[1981, s. 5(4)]

(2) Regulations may provide for including among employed contributors persons employed in any of the employments specified in Part II of the First Schedule .

[1981, s. 5(5)]

(3) Regulations may provide for—

(a) excluding particular employments or any classes of employment from the employments specified in Part I of the First Schedule , or

(b) adding to the employments so specified particular employments or any classes of employment,

and, where the Minister considers that any modifications of this Act are appropriate having regard to the purpose for which the regulations are made, the regulations may make those modifications.

Employment contributions.

[1981, s. 10(1); 1982, s. 5(1); 1989, s. 8(1); 1991, s. 40(4); 1993, s. 16(1)]

10.—(1) (a) Employment contributions shall be paid by employed contributors and their employers in accordance with this section.

(b) Subject to paragraphs (c), (d) and (e) of this subsection and to regulations under section 11, where in any contribution year a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, there shall be payable an employment contribution comprising—

(i) a contribution by the employed contributor at the rate of 5.5 per cent., and

(ii) a contribution by his employer at the rate of 12.2 per cent.,

of the amount of the reckonable earnings to which such payment relates.

(c) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum of £21,300 and contributions under paragraph (b) (ii) have been paid in respect of those reckonable earnings, no further such contribution shall be payable in respect of any reckonable earnings of that employed contributor by his employer in that contribution year.

(d) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum of £20,000 and contributions under paragraph (b) (i) have been paid in respect of those reckonable earnings, no further such contribution shall be payable in respect of any reckonable earnings of that employed contributor by the employed contributor in that contribution year.

(e) Where in a particular contribution year an employed contributor is employed by two or more employers concurrently (as defined in regulations under section 13), the provisions of paragraph (c) shall, in relation to contributions mentioned in paragraph (b) (ii), apply to the reckonable earnings from each of the employments separately.

[1981, s. 10(2); 1989, s. 8(1)]

(2) (a) The Minister may by regulations vary the sums specified in paragraphs (c) and (d) of subsection (1) and such variation shall take effect from the beginning of the contribution year following that in which the regulations are made.

(b) When making regulations under this subsection to vary the sum specified in subsection (1)(d) the Minister shall take into account any changes in the average earnings of workers in the transportable goods industries so recorded by the Central Statistics Office since the date by reference to which the sum specified in subsection (1)(d) was last determined.

[1981, s. 10(3)]

(3) The employer shall, as respects any employment contribution, be liable in the first instance to pay both the employer's contribution comprised therein and also, on behalf of and to the exclusion of the employed contributor, the contribution comprised therein payable by such contributor.

[1981, s. 10(4)]

(4) An employer shall be entitled, subject to and in accordance with regulations, to recover from an employed contributor the amount of any contribution paid or to be paid by him on behalf of that contributor and, notwithstanding anything in any enactment, regulations for the purposes of this subsection may authorise recovery by deductions from the employed contributor's remuneration, but any such regulations shall provide that—

(a) where the employed contributor does not receive any pecuniary remuneration either from the employer or from any other person, the employer shall not be entitled to recover the amount of any such contribution from him, and

(b) where the employed contributor receives any pecuniary remuneration from the employer, the employer shall not be entitled to recover any such contribution otherwise than by deductions.

[1981, s. 10(5)]

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

[1981, s. 10(6)]

(6) Any sum deducted by an employer from remuneration under regulations for the purposes of this section shall be deemed to have been entrusted to him for the purpose of paying the contribution in respect of which it was deducted.

[1990, s. 9]

(7) (a) Where but for this subsection, an employment contribution would be payable by and in respect of an employed contributor at the rates specified in subsection (1)(b), the employed contributor shall, subject to regulations, be exempted from the employment contribution payable under subsection (1)(b)(i) where his weekly reckonable earnings are below a prescribed amount.

(b) Regulations under paragraph (a) may in particular and without prejudice to the generality of the foregoing specify—

(i) the manner in which the amounts of weekly reckonable earnings are to be calculated for the purposes of that paragraph,

(ii) the manner in which the provisions of that paragraph are to be applied in the case of an employed contributor who is employed by two or more employers concurrently, and

(iii) the manner in which the provisions of that paragraph are to be applied in the case of an employed contributor remunerated other than on a weekly basis.

[1993, s. 18]

(8) An employer who, during the period commencing on the 19th day of October, 1992, and ending on the 19th day of September, 1993, employed additional employees under and by virtue of the scheme administered by the Department of Social Welfare known as the Employers' Pay-Related Social Insurance Exemption Scheme, shall not, during the period commencing on the 6th day of April, 1993, and ending on the 5th day of April, 1995, be liable to pay in respect of additional employees who constitute a net increase in the employer's workforce under the scheme above that applying on the 9th day of September, 1992, all or any of the following, namely—

(a) the contribution specified in section 10 (1)(b)(ii) of this Act;

(b) the health contribution payable by an employer under section 5 (1)(b) of the Health Contributions Act, 1979 ;

(c) the employment and training levy payable by an employer under section 16 (c) of the Youth Employment Agency Act, 1981 (as extended by section 25 of the Labour Services Act, 1987 ).

Modified insurance.

[1981, s. 7(1); 1991, s. 40(2)]

11.—(1) Regulations may modify the provisions of this Part in their application in the case of—

(a) persons employed in any of the employments specified in paragraphs 2, 3, 4, 5, 9 and 10 of Part I of the First Schedule , or

(b) persons employed in a statutory transport undertaking, or

(c) persons employed as teachers in comprehensive schools established by the Minister for Education, or

(d) persons employed as teachers in national schools under the Rules and Regulations for National Schools, or

(e) persons employed as teachers in training colleges recognised by the Minister for Education for teachers in national schools, or

(f) persons employed as teachers in secondary schools recognised by the Minister for Education under the Rules and Programme for Secondary Schools, or

(g) persons employed as teachers in domestic science training colleges recognised by the Minister for Education, or

(h) persons employed as members of the Army Nursing Service, or

(i) persons employed in voluntary hospitals to which grants are paid from moneys provided by the Oireachtas in recoupment of revenue deficits, or

(j) persons employed by voluntary organisations which are providing district nursing services, or

(k) persons employed in an employment which is an insurable (occupational injuries) employment pursuant to section 50.

[1981, s. 7(4)]

(2) The provisions of this section are without prejudice to the generality of any other provision of this Part providing for regulations.

Calculation of reckonable earnings.

[1981, s. 13(2)]

12.—(1) 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.

[1981, s. 13(3)]

(2) Regulations may provide for the calculation of the amounts payable in respect of employment 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.

Employment by more than one employer.

[1981, s. 6]

13.—Regulations may—

(a) provide for the determination of liability for the payment of employment contributions in the case of a person who works under the general control or management of a person who is not his immediate employer, and

(b) determine the circumstances in which a person is to be regarded for the purposes of section 10(1)(e) as being concurrently employed by two or more employers.

Payment of contributions and keeping of records.

[1981, s. 15(1); 1988, s. 9]

14.—(1) Regulations may provide for—

(a) the time and manner of payment of employment contributions,

(b) the collection and the recovery of, and the furnishing of returns by employers in relation to, employment contributions,

(c) the charging of interest on arrears of employment contributions,

(d) the waiving of interest due on arrears of employment contributions,

(e) the estimation of amounts due in respect of employment contributions and appeals in relation to such estimates,

(f) the furnishing of returns by employers in relation to periods of insurable employment,

(g) the deduction by an employer from the reckonable earnings of an employed contributor of any employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of over-deduction, and

(h) any matter ancillary or incidental to any of the matters referred to in any of the preceding paragraphs of this subsection.

[1981, s. 15(2); 1993, s. 19]

(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for—

(a) the assignment of any function relating to any matter referred to in that subsection to the Collector-General or to such other person engaged under contract by the Minister, with the consent of the Minister for Finance, for this purpose,

(b) the assignment to the Collector-General of any function conferred on the Minister by section 224 and the modification for that purpose of any provision of that section,

(c) the inspection by or on behalf of the Revenue Commissioners of records prescribed under subsection (5),

(d) treating, for the purpose of any right to benefit, contributions paid after the due dates as paid on those dates or on such later dates as may be prescribed, or as not having been paid, and

(e) treating as paid, for the purpose of any right to benefit, employment contributions payable by an employer in respect of an insured person which have not been paid, where the failure to pay such contributions is shown not to have been with the consent or connivance of the insured person or attributable to any negligence on the part of the insured person.

[1981, s. 15(3)]

(3) Nothing in any regulations under this section shall affect the liability of the employer under section 10(3) to pay employment contributions.

[1981, s. 15(4)]

(4) The provisions of any enactment, regulation or rule of court relating to the inspection of records, the estimation, collection and recovery of, or the furnishing of returns by employers in relation to, income tax, or relating to appeals in relation to income tax, shall, with any necessary modifications, apply in relation to employment contributions which the Collector-General is obliged to collect as they apply in relation to income tax.

[1981, s. 15(5)]

(5) For the purposes of this Part, regulations may require employers to keep such records as may be prescribed in relation to the earnings of persons employed by them and the periods during which the persons were employed, and to retain the records for prescribed periods.

Priority debts to Social Insurance Fund in a company winding-up.

[1990, s. 45(2)]

15.—(1) For the purposes of section 285 (2)(e) of the Companies Act, 1963 —

(a) the amount referred to in that subsection shall be deemed to include any amount—

(i) which, apart from the provisions of Article 22 of the Regulations of 1988 (as amended by the Social Welfare (Collection of Contributions by the Collector-General) Regulations, 1989 ( S.I. No. 72 of 1989 )), or Article 22 of the Regulations of 1989, would otherwise have been an amount due at the relevant date in respect of sums which an employer is liable under Chapter 2 or 3 of Part II of this Act, and any regulation thereunder (other than the said Article 22 of the Regulations of 1988 or Article 22 of the Regulations of 1989) to deduct from reckonable earnings or reckonable emoluments, to which the said Chapters 2 and 3 apply, paid by him during the period of 12 months next before the relevant date, and

(ii) with the addition of any interest payable under Article 23 of the Regulations of 1988 or Article 13 of the Regulations of 1989,

and

(b) the relevant date shall, notwithstanding the provisions of subsection (1) of section 285 of the Companies Act, 1963 , be deemed to be the date which is the ninth day after the end of the income tax month in which the relevant date (within the meaning of the said subsection (1)) occurred.

[1990, s. 45(3)]

(2) In this section—

“the Regulations of 1988” means the Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) Regulations, 1988 ( S.I. No. 62 of 1988 );

“the Regulations of 1989” means the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1989 ( S.I. No. 298 of 1989 ).

Winding-up and bankruptcy.

[1981, s. 120(1)]

16.—(1) In this section “the Act of 1889” means the Preferential Payments in Bankruptcy (Ireland) Act, 1889.

[1991, s. 36(1)]

(2) The assets of a limited company in a winding-up under the Companies Acts, 1963 to 1990, shall not include—

(a) any sum deducted by an employer from such remuneration of an employee of his as was paid prior to the winding-up in respect of an employment contribution due and unpaid by the employer in respect of such contribution, or

(b) any sum which would have been deducted from the remuneration of an employee in respect of an employment contribution for a period of employment prior to a winding-up had such remuneration been paid prior to such winding-up,

and in such a winding-up a sum equal in amount to the sum so deducted and unpaid or which would have been deducted and payable, shall notwithstanding anything in those Acts, be paid to the Social Insurance Fund in priority to the debts specified in section 285 (2) of the Companies Act, 1963 .

[1981, s. 120(3); 1991, s. 36(2)]

(3) A sum equal in amount to any sum deducted by an employer from the remuneration of an employee of his in respect of an employment contribution due by the employer and unpaid by the employer in respect of such contribution before the date of the order of adjudication or the filing of the petition for arrangement (as the case may be) shall not form part of the property of the bankrupt or arranging debtor so as to be included among the debts which under section 4 of the Act of 1889 are in the distribution of such property to be paid in priority to all other debts, but shall, before such distribution and notwithstanding anything in the Act of 1889, be paid to the Social Insurance Fund in priority to the debts specified in section 4 of the Act of 1889.

[1981, s. 120(4)]

(4) Formal proof of a debt to which priority is given by this section shall not be required except where required by or under the Act of 1889 or the Companies Act, 1963 .

[1981, s. 120(5)]

(5) There shall be included among the debts which under section 4 of the Act of 1889 are, in the distribution of the property of a bankrupt or arranging debtor, to be paid in priority to all other debts, all employment contributions payable by the bankrupt or arranging debtor during the twelve months before the date of the order of adjudication in the case of a bankrupt or the filing of the petition for arrangement in the case of an arranging debtor, and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided by general orders made under that Act.

CHAPTER 3

Self-Employed Contributors and Self-Employment Contributions

Self-employed contributors and insured persons.

[1988, s. 11]

17.—(1) Subject to this Act—

(a) every person who, being over the age of 16 years and under pensionable age (not being a person included in any of the classes of person specified in Part III of the First Schedule ) who has reckonable income or reckonable emoluments shall be a self-employed contributor for the purposes of this Act, regardless of whether he is also an employed contributor,

(b) every person becoming for the first time a self-employed contributor shall thereby become insured under this Act and shall thereafter continue throughout his life to be so insured, and

(c) in the case of a person who, not having been an employed contributor at any time, becomes for the first time a self-employed contributor the first day of the contribution year in which he becomes a self-employed contributor shall be regarded as the date of entry into insurance.

[1988, ss. 11, 16(1)]

(2) Regulations may provide for —

(a) including among self-employed contributors classes of person or part of any such class of person specified in or included in Part III of the First Schedule ,

(b) adding to the classes of person specified in Part III of the First Schedule ,

(c) the modification of any of the provisions of this Act relating to self-employed contributors,

(d) the application (with or without modification) to self-employed contributors or self-employment contributions payable under paragraph (a), (b) or (c) of section 18(1) any provisions of this Act which apply to employed contributors or employment contributions.

Rates of self-employment contributions and related matters.

[1991, s. 13(1); 1993, s. 17(1)]

18.—(1) Self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions—

(a) Subject to paragraphs (b), (d) and (h), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him a self-employment contribution which shall be of an amount equal to 5 per cent. of the reckonable income or the amount of £250, whichever is the greater.

(b) Where for any contribution year a self-employed contributor is informed by the Revenue Commissioners that he is not required to make a return of income within the meaning of section 48 (1) of the Finance Act, 1986 , self-employment contributions shall be paid by the self-employed contributor (whether by instalments or otherwise as may be prescribed) amounting to £124 in respect of that contribution year.

(c) Subject to paragraphs (d) and (h), where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him a self-employment contribution which shall be of an amount equal to 5 per cent. of reckonable emoluments or the amount of £250, whichever is the greater.

(d) Contributions under paragraph (a) or (c) shall not be payable in any contribution year on so much (if any) of the reckonable income or reckonable emoluments for that year of a self-employed contributor as is in excess of £20,000.

(e) Subject to regulations under section 19, where a self-employment contribution has been paid by a self-employed contributor of not less than the amount that he is liable to pay under paragraph (a) or the amount specified in paragraph (b), whichever is appropriate, he shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than the appropriate amount aforesaid, no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week of that contribution year.

(f) The Minister may by regulations vary the sum specified in paragraph (d) and such variation shall take effect from the beginning of the contribution year following that in which the regulations are made.

(g) Subject to subsection (3) of section 23, self-employment contributions shall be disregarded in determining whether the contribution conditions for any benefit other than old age (contributory) pension, widow's (contributory) pension or orphan's (contributory) allowance are satisfied.

(h) A person who but for this paragraph would be liable for contributions of £250 under both paragraph (a) and paragraph (c) shall be liable only for a single contribution of £250.

[1988, s. 16(2)]

(2) Regulations may provide for adjustments in the calculation of amounts payable in respect of self-employment contributions to facilitate computation and for the elimination from self-employment contributions of amounts of not more than 5p and for the rounding up of amounts of more than 5p but less than 10p to 10p.

Regulations providing for determination of contributions payable.

[1988, s. 11]

19.—(1) Subject to subsection (2), regulations may provide for the determination of the contributions payable, the amount or rates of such contributions, and the contribution weeks in respect of which such contributions shall be regarded as having been paid, in the case of a person who—

(a) becomes for the first time a self-employed contributor,

(b) ceases to be a self-employed contributor,

(c) is both an employed contributor and a self-employed contributor whether concurrently or not,

(d) in any contribution year has reckonable emoluments but does not have reckonable income,

(e) in any contribution year has both reckonable emoluments and reckonable income, or

(f) in any contribution year has reckonable emoluments which relate to a period less than the full year.

[1988, s. 11; 1989, s. 9(2)]

(2) Regulations made under subsection (1) shall not cause an insured person to pay contributions on the excess over the amount specified in section 18(1)(d) of the aggregate of his total reckonable earnings, reckonable emoluments and reckonable income in any contribution year.

[1989, s. 23]

(3) The Minister may by regulations specify circumstances in which contributions payable by a self-employed contributor may be treated as paid.

[1988, s. 11]

(4) For the purposes of this section “contributions” means employment contributions payable under section 10 and self-employment contributions payable under section 18.

Regulations for collection of self-employment contributions, etc.

[1988, s. 11]

20.—(1) For the purposes of self-employment contributions payable under section 18(1)(b) and (c), regulations may provide for—

(a) the time and manner of payment of self-employment contributions,

(b) the collection and the recovery of and the furnishing of details in relation to self-employment contributions,

(c) the charging of interest on arrears of self-employment contributions,

(d) the waiving of interest due on arrears of self-employment contributions,

(e) the estimation of amounts due in respect of self-employment contributions and appeals in relation to such estimates,

(f) the furnishing of returns by employers in relation to periods of insurable self-employment,

(g) the deduction by an employer from the reckonable emoluments of a self-employed contributor of any self-employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of overdeduction, and

(h) any matter ancillary or incidental to any of the matters referred to in any of the preceding paragraphs of this subsection.

[1988, s. 11]

(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for the assignment of any function relating to a matter referred to in that subsection to the Collector-General or to such person as may be specified.

[1988, s. 11]

(3) The provisions of any enactment or instrument made under statute relating to the estimation, collection or recovery of income tax or the inspection of records for those purposes or relating to appeals in relation to income tax shall with any necessary modifications apply in relation to self-employment contributions in respect of reckonable emoluments that the Collector-General is obliged to collect as they apply in relation to income tax.

[1988, s. 11]

(4) Self-employment contributions payable by a self-employed contributor for a contribution year under section 18(1)(a) in respect of reckonable income shall be assessed, charged and paid in all respects as if they were an amount of income tax and they may be stated in one sum (hereafter in this subsection referred to as the “aggregated sum”) with the income tax contained in any computation of or assessment to income tax made by or on the self-employed contributor for the year of assessment (within the meaning of the Income Tax Acts) which coincides with the contribution year and for this purpose the self-employed contributions may be so stated notwithstanding that there is no amount of income tax contained in the said computation or assessment and all the provisions of the Income Tax Acts, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief, shall apply as if the aggregated sum were a single sum of income tax.

[1988, s. 11]

(5) Where an election made or deemed to be made under section 195 of the Income Tax Act, 1967 , has effect for the year of assessment the self-employment contributions payable by a wife shall be charged, collected and recovered as if they were the contributions of her husband provided that the question as to the amount of the self-employment contributions so payable in respect of the husband or the wife shall not be affected by the provisions of this subsection.

[1988, s. 11]

(6) In any proceedings instituted by virtue of this Act, a certificate purporting to be signed by the Collector-General or by any officer duly appointed by the Minister in that behalf which certifies that an amount in respect of employment or self-employment contributions is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable.

CHAPTER 4

Voluntary Contributors and Voluntary Contributions

Voluntary contributors.

[1981, s. 5(2); 1988, s. 11]

21.—(1) Subject to this Act, where a person ceases to be—

(a) an employed contributor, or

(b) a self-employed contributor,

otherwise than by reason of attaining pensionable age and he has qualifying contributions in respect of not less than 156 contribution weeks, he shall, on making application in the prescribed manner and within the prescribed period, be entitled to become an insured person paying contributions under this Act voluntarily (in this Act referred to as “a voluntary contributor”).

[1991, s. 40(1)(b)]

(2) The occupational injuries insurance of any person shall be disregarded in determining his right to become, or to continue to be, a voluntary contributor and the rate of voluntary contribution payable in any case shall not be affected by such insurance.

[1981, s. 5(3); 1988, s. 11]

(3) A voluntary contributor shall—

(a) if he becomes an employed contributor, cease to be a voluntary contributor except insofar as is provided in section 22(2), or

(b) if he becomes a self-employed contributor, cease to be a voluntary contributor.

Voluntary contributions by former employed contributors.

[1981, s. 11 (1); 1982, s. 5(2); 1989, s. 8(2)]

22.—(1) (a) Subject to paragraph (c), a contribution (in this Act referred to as a “voluntary contribution”), in the case of a person who becomes a voluntary contributor by virtue of paragraph (a) of section 21(1) and who is under pensionable age, shall be payable in each contribution year at such time or times and in such manner as the Minister shall prescribe—

(i) at a percentage rate (as set out in paragraph (b)) of the amount of the reckonable income of the contributor in the preceding contribution year, or

(ii) where there was no such income or such income did not exceed such amount as may be prescribed, at a percentage rate of such amount as the Minister shall prescribe.

(b) A percentage rate for the purpose of paragraph (a)(i) shall be—

(i) in the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are not reckonable for the purposes of old age (contributory) pension, 2.6 per cent.,

(ii) in the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are reckonable for the purposes of old age (contributory) pension, 6.6 per cent., and

(iii) in the case of a person to whom subsection (2) applies and who, by virtue of compliance with that subsection, continues to be a voluntary contributor, 4.0 per cent.

(c) A contribution under paragraph (a) shall not be payable in respect of reckonable income in any contribution year which exceeds the sum specified in section 10(1)(d).

(d) “Reckonable income” for the purposes of this subsection means, subject to regulations, income derived from any employment, including any trade, business, profession, office or vocation.

[1981, s. 11(2)]

(2) In the case of a person who, on the 31st day of March, 1974, was a voluntary contributor entitled to pay voluntary contributions and who became an employed contributor in respect of whom special rate contributions were payable under section 17 (1) of the Social Welfare Act, 1975 , such a person shall, notwithstanding section 21(3), continue to be entitled to be a voluntary contributor upon applying to the Minister in writing for such entitlement.

[1981, s. 11(3)]

(3) Voluntary contributions paid pursuant to subsection (2) by a person to whom that subsection applies shall be disregarded in determining whether the contribution conditions for any benefit other than old age (contributory) pension, retirement pension or death grant are satisfied.

[1981, s. 11(4)]

(4) Notwithstanding any other provision of this Act, but subject to subsection (5), a voluntary contributor shall not be entitled to disability benefit, unemployment benefit, maternity benefit, invalidity pension or treatment benefit and, if any voluntary contributions paid by him are at the percentage rate for the time being payable under subsection (1)(b)(i), they shall be disregarded in determining whether the contribution conditions for old age (contributory) pension, retirement pension or death grant are satisfied.

[1981, s. 11(5)]

(5) Notwithstanding subsection (4), any benefit mentioned in that subsection may be granted to a voluntary contributor in such circumstances and subject to such limitations as may be prescribed.

[1981, s. 11(6)]

(6) A voluntary contribution paid under subsection (1)(a) shall be regarded, where the contribution relates to a full contribution year, as having been paid for each contribution week in that contribution year or, where the contribution relates to a shorter period, as having been paid for each contribution week in that period.

Voluntary contributions by former self-employed contributors.

[1988, s. 11; 1991, s. 15]

23.—(1) A voluntary contribution, in the case of a person who becomes a voluntary contributor by virtue of paragraph (b) of section 21(1), shall be at the rate of £234 in a contribution year payable at such time or times and in such manner as the Minister may prescribe.

[1988, s. 11]

(2) Subject to subsection (3), voluntary contributions paid by a person under subsection (1) shall be disregarded for all benefit other than old age (contributory) pension, widow's (contributory) pension and orphan's (contributory) allowance.

[1988, s. 11]

(3) Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after the 6th day of April, 1988, and any subsequent voluntary contributions paid by such persons, shall also be reckonable for—

(a) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 22(1)(b)(i), deserted wife's benefit,

(b) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 22(1)(b)(ii), retirement pension, deserted wife's benefit and death grant, and

(c) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 22(1)(b)(iii), retirement pension and death grant.

[1988, s. 11]

(4) A voluntary contribution paid under subsection (1) shall be regarded as having been paid for each contribution week in that contribution year.

Calculation of voluntary contributions.

[1981, s. 13(3)]

24.— Regulations may provide for the calculation of the amounts payable in respect of 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.

CHAPTER 5

General

Employment outside State.

[1981, s. 8(1)]

25.—(1) Regulations may modify the provisions of this Part and the First Schedule in their application in the case of persons who are or have been outside the State while insured under this Part.

[1981, s. 8(2)]

(2) The modifications which may be made by regulations for the purposes of subsection (1) shall, in particular, include the deletion of “in the State” in paragraph 1 of Part I of the First Schedule .

[1981, s. 8(3)]

(3) The provisions of this section are without prejudice to the generality of any other provision of this Part providing for regulations.

Regulations varying rates and amounts of contributions.

[1981, s. 12; 1988, s. 11]

26.—Regulations may alter the rates or amounts of employment, self-employment or voluntary contributions.

Exceptions and credits.

[1981, s. 14]

27.—Regulations may provide for—

(a) making exceptions from the liability to pay contributions for any specified periods, and

(b) crediting contributions to insured persons for any specified periods, including, in particular—

(i) periods for which there is an exception from the liability to pay contributions by virtue of paragraph (a), and

(ii) the period between the beginning of the contribution year last preceding that in which they become insured persons and their entry into insurance.

Return of contributions paid in error.

[1981, s. 16(1); S.I. No. 121 of 1991 , A.5]

28.—Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of any sums paid in error by way of employment, self-employment or voluntary contributions.

Return of contributions where entry into insurance occurs after specified age.

[1981, s. 16(1)]

29.—(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 22 by a voluntary contributor whose entry into insurance occurred—

(a) after he had attained the age of 60 years,

(b) after he had attained the age of 58 years in the case of a person who attained the age of 57 years on or after the 1st day of July, 1974,

(c) after he had attained the age of 57 years in the case of a person who attained the age of 56 years on or after the 1st day of April, 1975, or

(d) after he had attained the age of 56 years in the case of a person who attained the age of 55 years on or after the 1st day of October, 1977,

as is determined in accordance with the regulations to have been paid in respect of old age (contributory) pension.

[1981, s. 16(2)]

(2) (a) In the case of a person who attained the age of 56 years on or after the 1st day of April, 1975, subsection (1)(b) shall not apply on his attaining the age of 57 years.

(b) In the case of a person who attained the age of 55 years on or after the 1st day of October, 1977, subsection (1)(c) shall not apply on his attaining the age of 56 years and subsection (1)(b) shall not apply on his attaining the age of 57 years.

[1981, s. 16(3)]

(3) For the purposes of this section, the entry into insurance of an employed contributor or a voluntary contributor by virtue of section 21(1)(a) shall, subject to subsection (6), be deemed to have occurred after he had attained the appropriate age under subsection (1) if after the time of such attainment he became for the first time an employed contributor in respect of whom contributions reckonable for the purposes of the contribution conditions for an old age (contributory) pension are payable and he had not been an employed contributor under the National Health Insurance Acts, 1911 to 1952, before attaining that age.

[ S.I. No. 121 of 1991 , A.5]

(4) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 23 by a voluntary contributor, who entered into insurance for the purposes of section 84(1) after he had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of old age (contributory) pension.

[1981, s. 16(4)]

(5) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 22 by a voluntary contributor who entered into insurance for the purposes of section 89(1) after he had attained the age of 55 years as is determined in accordance with the regulations to have been paid in respect of retirement pension.

[1993, s. 36(2)]

(6) For the purposes of this section in the case of a relevant person as defined in section 83(3) “entry into insurance” shall have the meaning assigned to it by section 83(4) or (5).