Table of Contents
Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 [S.I. No. 312 of 1996]Introductory TextPart I Preliminary (regs. 1-5)Regulation 1 Citation.Regulation 2 Commencement.Regulation 3 Definitions.Regulation 4 Interpretation.Regulation 5 Revocations.Part II Contributors and Collection of Contributions. (regs. 6-55)Preliminary (reg. 6)Regulation 6 Definitions.Chapter 1 Payment of Contributions and Related Matters (regs. 7-20)Regulation 7 Deduction of contributions by employers from earnings and emoluments.Regulation 8 Remittance of contributions by employer.Regulation 8A Prescribed manner for remittance of certain contributions in respect of share-based remuneration.Regulation 9 Time limit for payment of contributions.Regulation 10 Charging of interest on arrears of contributions.Regulation 11 Estimation by inspector of taxes of contributions due.Regulation 12 Estimation by social welfare inspector and deciding officer of contributions due.Regulation 13 Notification to Revenue of payment to contributor.Regulation 13A Electronic system.Regulation 14 Return by employer in respect of special contributors to Department at end of contribution year.Regulation 15 Issuing of certificate by employer to a special contributor at the end of contribution year.Regulation 16 Issuing of certificate by employer to a special contributor on cessation of employment.Regulation 17 Maintaining records.Regulation 18 Inspection of records by contributor.Regulation 19 Inspection of employer' s records by an authorised officer.Regulation 20 Furnishing of information to social welfare inspector.Chapter 1A Payment of Certain Self-Employment Contributions and Related Matters (regs. 20A-20F)Regulation 20A Remittance of certain self-employment contributions to the Minister.Regulation 20B Time limit for payment of contributions.Regulation 20C Charging of interest on arrears of certain self-employment contributions unpaid.Regulation 20D Estimation by social welfare inspector and deciding officer of contributions due.Regulation 20E Return by self-employed contributors to the Minister at end of contribution year.Regulation 20F Furnishing information to social welfare inspector.Regulation 20G Collection of self-employment contributions in certain circumstances.Chapter 2 Self-Employed Contributors. (regs. 21-27)Regulation 21 Commencement as self-employed contributor.Regulation 22 Cessation as self-employed contributor.Regulation 23 Concurrent employment and self-employment.Regulation 24 Self-employed contributor with reckonable income and reckonable emoluments.Regulation 25 Change of contributor status (payment of contributions).Regulation 26 Assignment of contribution weeks.Regulation 27 Attribution of Self-Employment Contributions.Regulation 27A Exclusions from reckonable income.Chapter 3 Voluntary Contributors (regs. 28-37)Regulation 28 Application to become voluntary contributor.Regulation 29 Commencement as voluntary contributor.Regulation 30 Evidence of reckonable income.Regulation 31 Determination of reckonable income for persons becoming or ceasing as voluntary contributors.Regulation 32 Minimum rate of voluntary contribution (former employed contributors).Regulation 33 Manner of payment of voluntary contributions.Regulation 34 Time limit for payment of voluntary contributions.Regulation 34A Refund of voluntary contributions paid outside specified periodsRegulation 35 Voluntary contributions paid after due date.Regulation 36 Refund of voluntary contributions.Regulation 37 Saver of rights of previously employed contributor.Chapter 4 Special Contributors (regs. 38-41)Regulation 38 Concurrent employment by two or more employers.Regulation 39 Intermediate employers.Regulation 40 Notification of information regarding special contributors.Regulation 41 Treating deductions from earnings as payments to special contributors.Chapter 5 Optional Contributors (regs. 42-49)Regulation 42 Application to become optional contributor.Regulation 43 Information to be given when applying to become optional contributor.Regulation 44 Information to be supplied by optional contributor.Regulation 45 Payment of optional contributions.Regulation 46 Manner of payment optional contributions.Regulation 47 Refund of optional contributions.Regulation 48 Determination of optional contributions in certain circumstances.Regulation 49 Optional contributor and employed contributor in same contribution year (assignment of contribution weeks).Chapter 6 Miscellaneous Provisions (regs. 50-55)Regulation 50 Calculation of contributions.Regulation 50A Excepted emoluments.Regulation 50B Exclusions from reckonable income.Regulation 51 Concurrent employment (employed contributor).Regulation 52 Returns to Collector General by employers of casual employees.Regulation 53 Assignment of prosecution function to Collector General.Regulation 54 Application of Principal Act.Regulation 55 Breach of regulationsPart III Contributions (regs. 56-80)Chapter 1 Credited Contributions (ss. 56-70)Regulation 56 Pre-entry and change of status credits.Regulation 57 Restrictions on the grant of credits.Regulation 58 Credits in respect of days of incapacity for work, of proved unemployment and on receipt of certain social welfare benefits.Regulation 59 Credits on receipt of prescribed relative's allowance and State pension (transition).Regulation 59A Homemaker credits.Regulation 60 Attendance at approved course of training.Regulation 61 Community employment.Regulation 62 Participation in approved course of education etc.Regulation 63 Credits on ceasing attendance at course of study.Regulation 63A Credits on cessation of a period of parental leave.Regulation 63B Credits on cessation of a period of additional maternity leave.Regulation 63C Credits in respect of a period of leave.Regulation 63DRegulation 64 Volunteer development workers.Regulation 65 Employment as officer or member of Reserve Defence Forces.Regulation 65A Members of a local authority.Regulation 66 Definition of day of incapacity for work and of unemployment.Regulation 67 Notice and evidence for the purposes of credits.Regulation 68 Reference to contributions paid or credited to be construed as a reference to contribution weeks.Regulation 69 Decision that insured person is not incapable of work.Regulation 70 Contributions paid after due date.Chapter 2 Return of Contributions (ss. 71-80)Regulation 71 Disposal of contributions improperly paid.Regulation 71A Return of certain contributions in respect of share-based remuneration.Regulation 71B Return of contributions in respect of shares forfeited.Regulation 72 Refund of contributions paid in error.Regulation 72A Return of employment contributions in respect of certain seafarers.Regulation 72B Return of contributions - maintenance arrangements.Regulation 72C Refund of contribution payments to personal pensions.Regulation 73 Refund of employment contributions paid in respect of State pension (transition) to employed contributors and formerly employed voluntary contributors.Regulation 74 Amount of refund of employment contributions paid in respect of State pension (transition).Regulation 75 Refund of contributions paid in respect of State pension (contributory) to employed contributors and formerly employed voluntary contributors.Regulation 76 Amount of refund of employment contributions paid in respect of State pension (contributory).Regulation 77 Refund of contributions paid in respect of State pension (contributory) to self-employed contributors and formerly self-employed voluntary contributors.Regulation 77A Refund of contributions paid in respect of State pension (contributory) to self-employed contributors and formerly self-employed voluntary contributors aged 56 years on 6 April, 1988.Regulation 78 Restriction on refund of contributions.Regulation 79 Distribution of refunds of contributions on death.Regulation 80 Interest on refunds.Part IV Insurability (regs. 81-101)Chapter 1 Modifications of Insurance (regs. 81-88)Regulation 81 Civil servants and members of Garda Síochána.Regulation 82 Commissioned army officers and members of army nursing service.Regulation 83 Certain public service employees.Regulation 83A Certain former employees of An PostRegulation 84 Continuation of modified rate on changing employmentRegulation 85 Entitlement to bereavement grant.Regulation 86 Application of modified rate in the case of persons employed as ministers of religion.Regulation 87 Non-commissioned army officers and enlisted personnel of Defence Forces.Regulation 88 Persons in insurable (occupational injuries) employment.Chapter 2 Subsidiary Employments and Employment of Inconsiderable Extent (regs. 89-91)Regulation 89 Subsidiary Employment.Regulation 90 Determination of employment of inconsiderable extent.Regulation 91 Application Chapter 2.Chapter 3 Miscellaneous (regs. 92-101)Regulation 92 Prescribed level of income for excepted self-employed contributor.Regulation 93 Employment by prescribed relative.Regulation 94 Excepted self-employed contributors (prescribed relatives).Regulation 95 Notification to employer by person in concurrent employment.Regulation 96 Persons treated as employers.Regulation 97 Exemption from liability to pay employment contributions for persons temporarily employed in State.Regulation 98 Payment of contributions while employed outside of the State.Regulation 99 Exemption from liability to pay contributions in the case of certain volunteer development workers.Regulation 100 Election to become an employed contributor.Regulation 101 Treating certain employments at sea as insurable employment.Regulation 102 Agreement entered into under specified provision of Act of 1997.Schedule A Amount of refund of contributions paid in respect of State pension (transition) where the contribution was due prior to 6 April, 1982Schedule B Amount of refund of contributions paid in respect of State pension (contributory) where the contributions was due prior to 6 April, 1982Schedule C Subsidiary EmploymentSchedule D Persons treated as employersSchedule E RevocationsGiven underExplanatory Note
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Regulation 41 Treating deductions from earnings as payments to special contributors.
The amount of a special contributor's earnings for any contribution year shall be the amount of the remuneration which is paid to or for the benefit of that contributor in that contribution year and for this purpose any sums deducted for any reason from any payment on account of a special contributor's remuneration which is or would, but for such deduction, be made in any contribution year shall be treated as paid to or for the benefit of the contributor in that contribution year.