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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 March 2020 - onwards

38D. Section 13: supplemental provisions for purposes of Chapter

(1) In any contribution week, where an employed contributor referred to in section 38C(1)(e) -

(a) is, or was, also a specified employee within the meaning of section 28 of the Act of 2020, or

(b) was also an employee in receipt of the subsidy referred to in section 38C(1)(f),

subsection (2) shall, in addition to section 13, also apply to any such employed contributor.

(2) For the purposes of subsection (1), the following shall apply in respect of an employed contributor referred to in that subsection -

(a) an employment contribution shall not be payable by that employed contributor in respect of reckonable earnings from the employment concerned in any contribution week referred to in subsection (1), and

(b) an employment contribution shall be payable by the employer of that employed contributor at the rate of 0.5 per cent of any reckonable earnings paid to that employed contributor which are additional to the temporary wage subsidy.