(1) This article applies to persons employed as a member of the Defence Forces, otherwise than as a member of the Permanent Defence Forces specified in article 82(1)(a).

(2) The provisions of article 82 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 €424 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 4 percent of the amount of the reckonable earnings in that week in respect of each employment, reduced by the equivalent of the difference between €12.00, 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)