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Version date: 9 July 2024 - 29 September 2025
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66. Further power to make regulations

(1) The Minister may make regulations providing for any of the following matters:

(a) the provision to the Authority by an employer, on or before making a payment of emoluments, of information in relation to payments of emoluments and contributions, and any other prescribed information or documents;

(b) the provision of information to the Authority by an employer in relation to an employee where the employee's employment with the employer begins or ends;

(c) the priority to be given to the deduction of contributions under this Part over other deductions, except deductions in respect of tax, pay related social insurance or the universal social charge;

(d) the payment of contributions in respect of emoluments to which section 985A of the Taxes Consolidation Act 1997 applies, or other emoluments in the form of shares or stocks, including the payment of contributions in cases where there is an insufficiency of payments of emoluments actually made;