(1) This article applies to persons employed as a Minister of Religion where the employed person is a member of a class of persons in respect of whom the Minister certified, prior to the 6th day of April, 1988, that the employment of such class of persons was insurable employment.

(2) The provisions of Part II shall, in relation to persons to whom sub-article (1) applies, be modified in the following manner

(a) the employment contribution payable under section 13(1) of the Act of 2005 shall comprise contributions at the following rates -

(i) where in any contribution week a payment of more than €352 and not exceeding €412 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution by the employed contributor at the rate of 3.43 percent of the amount of the reckonable earnings in that week in respect of each employment, reduced by the equivalent of the difference between €10.00, and one-sixth of the difference between the reckonable earnings of that contributor and €352.01, (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis),