(1) Where income tax falls due for collection pursuant to Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, in respect of an employed contributor, other than a special contributor, any levy payable in respect of the contributor by his or her employer shall be paid by the employer to the Collector-General.
(2) Where the employed contributor is a special contributor, any levy payable in respect of the contributor by his or her employer shall be paid by the employer to the Minister for Social, Community and Family Affairs.
(3) All amounts paid to the Collector-General in respect of levy shall be paid by him or her into the Social Insurance Fund.
(4) All amounts paid to the Minister for Social, Community and Family Affairs in respect of levy shall be paid by him or her into the Social Insurance Fund.
(5) The Act of 1993 is amended by the insertion after section 6A of the following section:
"6B. The Minister shall make payments out of the Social Insurance Fund into the National Tra
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