(1) Self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions:
(a) subject to paragraphs (b), (ea) and (f), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to 4 per cent of the reckonable income or the amount of €500;
(b) where for any contribution year a self-employed contributor is informed by the Revenue Commissioners that he or she is not required to make a return of income within the meaning of section 1084 of the Act of 1997, self-employment contributions shall be paid by the self-employed contributor (whether by instalments or otherwise as may be prescribed) amounting to €310 in respect of that contribution year;
(c) subject to paragraphs (ea) and (f), where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of
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