Social Welfare and Pensions Act 2010
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Contributions by public office holders. |
14.— (1) Part 2 of the Principal Act is amended by inserting the following Chapter after Chapter 5: | |
“Chapter 5A | ||
Contributions by Public Office Holders | ||
Definitions. | ||
30A.— In this Chapter— | ||
‘public office holder’ means— | ||
(a) the President, | ||
(b) the holder of a qualifying office, | ||
(c) a member of either House of the Oireachtas, | ||
(d) a member of the judiciary, | ||
(e) a military judge appointed under Chapter IVC of Part V of the Defence Act 1954 (amended by the Defence (Amendment) Act 2007 ), | ||
(f) the Attorney General, | ||
(g) the Comptroller and Auditor General, | ||
(h) a member of a local authority (within the meaning of the Local Government Act 2001 ), | ||
(i) a member of the European Parliament for a constituency in the State, being a member who is in receipt of the salary specified in section 2(2) of the European Parliament (Irish Constituency Members) Act 2009 ; | ||
‘public body’ means— | ||
(a) a Department of State, | ||
(b) a local authority, or | ||
(c) a body established by any enactment; | ||
‘qualifying office’ has the same meaning as it has in the Financial Emergency Measures in the Public Interest Act 2009 ; | ||
‘remuneration’ means emoluments to which Chapter 4 of Part 42 of the Act of 1997 applies or is applied and which are payable by or on behalf of a public body to a public office holder. | ||
Contributions by public office holders. | ||
30B.— (1) Contributions shall be paid by public office holders in accordance with this Chapter. | ||
(2) A public body that is responsible for, or authorises, the payment of remuneration to a public office holder shall collect, or cause to be collected, a contribution at the rate of 4 per cent of the total remuneration payable to that public office holder in respect of the holding of a public office. | ||
(3) Subject to this section, the liability for a contribution under subsection (1) applies to the payment of any remuneration to a public office holder in respect of the holding of a public office— | ||
(a) in respect of the contribution year commencing on 1 January 2011, and | ||
(b) in respect of each subsequent contribution year. | ||
(4) Where in any contribution week a payment of not more than €100 per week (or the equivalent thereof in respect of a public office holder remunerated otherwise than on a weekly basis) is made to or for the benefit of a public office holder in respect of the remuneration of that person arising from the holding of a public office, a contribution under subsection (1) shall not be payable by that public office holder in respect of that remuneration arising from the holding of that public office. | ||
(5) Where the total amount of remuneration arising from the holding of a public office does not exceed €5,200 in any contribution year, any contributions under subsection (1) in respect of that contribution year shall be repaid to the public office holder. | ||
Payment of contributions into Social Insurance Fund. | ||
30C.— All contributions under section 30B shall be paid into the Social Insurance Fund. | ||
Payment of contributions and keeping of records. | ||
30D.— The provisions contained in section 17 in relation to the payment and keeping of records of employment contributions under Chapter 2 shall apply in like manner to the payment and keeping of records of a contribution under this Chapter.”. | ||
(2) This section comes into operation on 1 January 2011. |