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Preliminary (reg. 6) |
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Regulation 6 Definitions. |
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Chapter 1 Payment of Contributions and Related Matters (regs. 7-20) |
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Regulation 7 Deduction of contributions by employers from earnings and emoluments. |
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Regulation 8 Remittance of contributions by employer. |
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Regulation 8A Prescribed manner for remittance of certain contributions in respect of share-based remuneration. |
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Regulation 9 Time limit for payment of contributions. |
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Regulation 10 Charging of interest on arrears of contributions. |
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Regulation 11 Estimation by inspector of taxes of contributions due. |
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Regulation 12 Estimation by social welfare inspector and deciding officer of contributions due. |
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Regulation 13 Notification to Revenue of payment to contributor. |
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Regulation 13A Electronic system. |
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Regulation 14 Return by employer in respect of special contributors to Department at end of contribution year. |
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Regulation 15 Issuing of certificate by employer to a special contributor at the end of contribution year. |
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Regulation 16 Issuing of certificate by employer to a special contributor on cessation of employment. |
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Regulation 17 Maintaining records. |
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Regulation 18 Inspection of records by contributor. |
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Regulation 19 Inspection of employer' s records by an authorised officer. |
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Regulation 20 Furnishing of information to social welfare inspector. |
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Chapter 1A Payment of Certain Self-Employment Contributions and Related Matters (regs. 20A-20F) |
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Regulation 20A Remittance of certain self-employment contributions to the Minister. |
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Regulation 20B Time limit for payment of contributions. |
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Regulation 20C Charging of interest on arrears of certain self-employment contributions unpaid. |
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Regulation 20D Estimation by social welfare inspector and deciding officer of contributions due. |
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Regulation 20E Return by self-employed contributors to the Minister at end of contribution year. |
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Regulation 20F Furnishing information to social welfare inspector. |
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Regulation 20G Collection of self-employment contributions in certain circumstances. |
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Chapter 2 Self-Employed Contributors. (regs. 21-27) |
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Regulation 21 Commencement as self-employed contributor. |
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Regulation 22 Cessation as self-employed contributor. |
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Regulation 23 Concurrent employment and self-employment. |
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Regulation 24 Self-employed contributor with reckonable income and reckonable emoluments. |
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Regulation 25 Change of contributor status (payment of contributions). |
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Regulation 26 Assignment of contribution weeks. |
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Regulation 27 Attribution of Self-Employment Contributions. |
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Regulation 27A Exclusions from reckonable income. |
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Chapter 3 Voluntary Contributors (regs. 28-37) |
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Regulation 28 Application to become voluntary contributor. |
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Regulation 29 Commencement as voluntary contributor. |
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Regulation 30 Evidence of reckonable income. |
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Regulation 31 Determination of reckonable income for persons becoming or ceasing as voluntary contributors. |
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Regulation 32 Minimum rate of voluntary contribution (former employed contributors). |
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Regulation 33 Manner of payment of voluntary contributions. |
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Regulation 34 Time limit for payment of voluntary contributions. |
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Regulation 34A Refund of voluntary contributions paid outside specified periods |
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Regulation 35 Voluntary contributions paid after due date. |
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Regulation 36 Refund of voluntary contributions. |
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Regulation 37 Saver of rights of previously employed contributor. |
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Chapter 4 Special Contributors (regs. 38-41) |
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Regulation 38 Concurrent employment by two or more employers. |
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Regulation 39 Intermediate employers. |
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Regulation 40 Notification of information regarding special contributors. |
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Regulation 41 Treating deductions from earnings as payments to special contributors. |
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Chapter 5 Optional Contributors (regs. 42-49) |
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Regulation 42 Application to become optional contributor. |
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Regulation 43 Information to be given when applying to become optional contributor. |
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Regulation 44 Information to be supplied by optional contributor. |
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Regulation 45 Payment of optional contributions. |
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Regulation 46 Manner of payment optional contributions. |
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Regulation 47 Refund of optional contributions. |
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Regulation 48 Determination of optional contributions in certain circumstances. |
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Regulation 49 Optional contributor and employed contributor in same contribution year (assignment of contribution weeks). |
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Chapter 6 Miscellaneous Provisions (regs. 50-55) |
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Regulation 50 Calculation of contributions. |
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Regulation 50A Excepted emoluments. |
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Regulation 50B Exclusions from reckonable income. |
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Regulation 51 Concurrent employment (employed contributor). |
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Regulation 52 Returns to Collector General by employers of casual employees. |
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Regulation 53 Assignment of prosecution function to Collector General. |
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Regulation 54 Application of Principal Act. |
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Regulation 55 Breach of regulations |
