(1) Notwithstanding the provisions of article 98, the Minister may make exception from liability to pay employment contributions which would otherwise be payable by virtue of that article in respect of the employment of volunteer development workers who have secured their employment by or through the organisation known as the Agency for Personal Services Overseas or by or through a non-governmental agency in the State.

(2) In relation to employment being insurable employment as a Volunteer Development Worker to whom paragraph (a) in the definition of a Volunteer Development Worker in section 2(1) refers, the Agency for Personal Services Overseas shall, for the purposes of the Principal Act, be treated as the employer of the employed contributor employed in that employment.