(1) Subject to these Regulations, employment contributions shall be credited to an insured person in the contribution year in which the insured person becomes or ceases to be a homemaker within the meaning of section 83(2) (as amended by section 24 of the Social Welfare Act, 1996 (No. 7 of 1996)).

(2) Contributions shall be credited under this article in respect of each contribution week commencing from

(a) the contribution week in which the insured person becomes a homemaker up to the end of the said contribution year or ceases to be a homemaker, whichever is the earlier, and

(b) the beginning of the contribution year in which the insured person, who was a homemaker in the previous contribution year, ceases to be a homemaker up to the end of the contribution week in which the said cessation occurs.

(3) Employment contributions credited under this article shall be reckoned only for the purposes of State pension (contributory).