Social Welfare (Consolidated Contributions and Insurability) Regulations 1996


S.I. No. 312 of 1996


SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS 1996

REVISED

Updated to 19 November 2021


This Revised Statutory Instrument is an administrative consolidation of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 . It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including Defence (Amendment) Act 2021 (33/2021), enacted 9 November 2021, and all statutory instruments up to and including Medicinal Products (Prescription and Control of Supply) (Amendment) (No. 13) Regulations 2021 (S.I. No. 605 of 2021), made 19 November 2021, were considered in the preparation of this Revised Statutory Instrument.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


S.I. No. 312 of 1996


SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS 1996

REVISED

Updated to 19 November 2021


Introduction

This Revised Statutory Instrument presents the text of the instrument as it has been amended, and preserves the format in which it was made.

Related legislation

Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2021 : this statutory instrument is one of a group of statutory instruments included in this collective citation, to be construed together as one ( Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Reckonable Income) Regulations 2021 (S.I. No. 234 of 2021), art. 1(2)). The instruments in this group are:

Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) Regulations 1996 (S.I. No. 416 of 1996)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Defence Forces) Regulations 1997 (S.I. No. 154 of 1997)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Refunds) Regulations 1997 (S.I. No. 291 of 1997)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Homemakers) Regulations 1997 (S.I. No. 292 of 1997)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Defence Forces) Regulations 1998 (S.I. No. 104 of 1998)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 1998 (S.I. No. 126 of 1998)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) Regulations 1998 (S.I. No. 189 of 1998)

Social Welfare (Consolidated Contributions and Insurability)(Amendment) (No. 4) (Credited Contributions) Regulations 1998 (S.I. No. 569 of 1998)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Contributions) Regulations 1999 (S.I. No. 85 of 1999)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 1999 (S.I. No. 140 of 1999)

Social Welfare (Consolidated Contributions and Insurability (Amendment) (No. 3) (Refunds) Regulations 1999 (S.I. No. 176 of 1999)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 4) (Credited Contributions) Regulations 1999 (S.I. No. 323 of 1999)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Credited Contributions) Regulations 2000 (S.I. No. 263 of 2000)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Carer's Benefit) Regulations 2000 (S.I. No. 338 of 2000)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Defence Forces) Regulations, 2001 (S.I. No. 5 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Credited Contributions) Regulations 2001 (S.I. No. 76 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Refunds) Regulations 2001 (S.I. No. 133 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contribution Rates) Regulations 2001 (S.I. No. 134 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 4) (Modified Social Insurance) Regulations 2001 (S.I. No. 231 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Euro) Regulations 2001 (S.I. No. 613 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations 2002 (S.I. No. 268 of 2002)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Credited Contributions) Regulations 2003 (S.I. No. 75 of 2003)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Credited Contributions) Regulations 2003 (S.I. No. 75 of 2003)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Credited Contributions) Regulations 2003 (S.I. No. 391 of 2003)

Social Welfare (Consolidated Contributions and Insurability (Amendment) (No. 1) (Refunds) Regulations 2003 (S.I. No. 698 of 2003)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) Regulations 2003 (S.I. No. 726 of 2003)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2004 (S.I. No. 428 of 2004)

Social Welfare (Consolidated Contributions and Insurability) (Amendment No. 1) Regulations 2004 (S.I. No. 429 of 2004)

European Communities (Social Welfare) (Consolidated Contributions and Insurability) (Amendment) (Parental Leave Credited Contributions) Regulations 2005 (S.I. No. 685 of 2005)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2006 (S.I. No. 204 of 2006)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Chargeable Excess) Regulations 2006 (S.I. No. 218 of 2006)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Modified Social Insurance) Regulations 2007 (S.I. No. 298 of 2007)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations 2009 (S.I. No. 563 of 2009)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 2009 (S.I. No. 585 of 2009)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2010 (S.I. No. 684 of 2010)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Civil Partnership) Regulations 2011 (S.I. No. 602 of 2011)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2012 (S.I. No. 229 of 2012)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Miscellaneous Amendments) Regulations 2012 (S.I. No. 509 of 2012)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Modifications of Insurance) Regulations 2012 (S.I. No. 569 of 2012)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Excepted Emoluments) Regulations 2013 (S.I. No. 121 of 2013)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions by Certain Employed Contributors) Regulations 2013 (S.I. No. 236 of 2013)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Credits) Regulations 2013 (S.I. No. 243 of 2013)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2014 (S.I. No. 154 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Excepted Emoluments and Income) Regulations 2014 (S.I. No. 333 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Excepted Self-Employed Contributors) Regulations 2014 (S.I. No. 347 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 5) (Modifications of Social Insurance) Regulations 2014 (S.I. No. 512 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 4) (Return of Contributions) Regulations 2014 (S.I. No. 513 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Return of Contributions) Regulations 2014 (S.I. No. 514 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2015 (S.I. No. 1 of 2015)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Modifications of Insurance) Regulations 2015 (S.I. No. 600 of 2015)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Paternity Benefit) Regulations 2016 (S.I. No. 443 of 2016)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Excepted Emoluments) Regulations 2016 (S.I. No. 671 of 2016)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Voluntary Contributions) Regulations 2017 (S.I. No. 38 of 2017)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2018 (S.I. No. 105 of 2018)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) Regulations 2018 (S.I. No. 653 of 2018)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Jobseekers Benefit (Self-Employed)) Regulations 2019 (S.I. No. 552 of 2019)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Modified Insurance)) Regulations 2019 (S.I. No. 591 of 2019)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Reckonable Income) Regulations 2021 (S.I. No. 234 of 2021)

Annotations

This Revised Statutory Instrument is annotated and includes textual and non-textual amendments and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this statutory instrument, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Social Welfare (Covid-19) (Amendment) Act 2020 (12/2020)

Social Welfare Law Reform and Pensions Act 2006 (5/2006)

Social Welfare Consolidation Act 2005 (26/2005)

Taxes Consolidation Act 1997 (39/1997)

All Acts up to and including Defence (Amendment) Act 2021 (33/2021), enacted 9 November 2021, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Reckonable Income) Regulations 2021 (S.I. No. 234 of 2021)

Employment Affairs and Social Protection (Alteration of Name of Department and Title of Minister) Order 2020 (S.I. No. 447 of 2020)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Modified Insurance)) Regulations 2019 (S.I. No. 591 of 2019)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Jobseekers Benefit (Self-Employed)) Regulations 2019 (S.I. No. 552 of 2019)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) Regulations 2018 (S.I. No. 653 of 2018)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2018 (S.I. No. 105 of 2018)

Social Protection (Alteration of Name of Department and Title of Minister) Order 2017 (S.I. No. 366 of 2017)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Voluntary Contributions) Regulations 2017 (S.I. No. 38 of 2017)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Excepted Emoluments) Regulations 2016 (S.I. No. 671 of 2016)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Paternity Benefit) Regulations 2016 (S.I. No. 443 of 2016)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Modifications of Insurance) Regulations 2015 (S.I. No. 600 of 2015)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Return of Contributions) Regulations 2015 (S.I. No. 1 of 2015)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Return of Contributions) Regulations 2014 (S.I. No. 514 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 4) (Return of Contributions) Regulations 2014 (S.I. No. 513 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 5) (Modifications of Social Insurance) Regulations 2014 (S.I. No. 512 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Excepted Self-Employed Contributors) Regulations 2014 (S.I. No. 347 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Excepted Emoluments and Income) Regulations 2014 (S.I. No. 333 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2014 (S.I. No. 154 of 2014)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Credits) Regulations 2013 (S.I. No. 243 of 2013)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions by Certain Employed Contributors) Regulations 2013 (S.I. No. 236 of 2013)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Excepted Emoluments) Regulations 2013 (S.I. No. 121 of 2013)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Modifications of Insurance) Regulations 2012 (S.I. No. 569 of 2012)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Miscellaneous Amendments) Regulations 2012 (S.I. No. 509 of 2012)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2012 (S.I. No. 229 of 2012)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Civil Partnership) Regulations 2011 (S.I. No. 602 of 2011)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2010 (S.I. No. 684 of 2010)

Social and Family Affairs (Alteration of Name of Department and Title of Minister) Order 2010 (S.I. No. 186 of 2010)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 2009 (S.I. No. 585 of 2009)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations 2009 (S.I. No. 563 of 2009)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Modified Social Insurance) Regulations 2007 (S.I. No. 298 of 2007)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Chargeable Excess) Regulations 2006 (S.I. No. 218 of 2006)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2006 (S.I. No. 204 of 2006)

European Communities (Social Welfare) (Consolidated Contributions and Insurability) (Amendment) (Parental Leave Credited Contributions) Regulations 2005 (S.I. No. 685 of 2005)

Social Welfare (Consolidated Contributions and Insurability) (Amendment No. 1) Regulations 2004 (S.I. No. 429 of 2004)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2004 (S.I. No. 428 of 2004)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) Regulations 2003 (S.I. No. 726 of 2003)

Social Welfare (Consolidated Contributions and Insurability (Amendment) (No. 1) (Refunds) Regulations 2003 (S.I. No. 698 of 2003)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Credited Contributions) Regulations 2003 (S.I. No. 391 of 2003)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Credited Contributions) Regulations 2003 (S.I. No. 75 of 2003)

Social, Community and Family Affairs (Alteration of Name of Department and Title of Minister) Order 2002 (S.I. No. 310 of 2002)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations 2002 (S.I. No. 268 of 2002)

Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations 2001 (S.I. No. 654 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Euro) Regulations 2001 (S.I. No. 613 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 4) (Modified Social Insurance) Regulations 2001 (S.I. No. 231 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contribution Rates) Regulations 2001 (S.I. No. 134 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Refunds) Regulations 2001 (S.I. No. 133 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Credited Contributions) Regulations 2001 (S.I. No. 76 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Defence Forces) Regulations 2001 (S.I. No. 5 of 2001)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Carer's Benefit) Regulations 2000 (S.I. No. 338 of 2000)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Credited Contributions) Regulations 2000 (S.I. No. 263 of 2000)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 4) (Credited Contributions) Regulations 1999 (S.I. No. 323 of 1999)

Social Welfare (Consolidated Contributions and Insurability (Amendment) (No. 3) (Refunds) Regulations 1999 (S.I. No. 176 of 1999)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 1999 (S.I. No. 140 of 1999)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Contributions) Regulations 1999 (S.I. No. 85 of 1999)

Social Welfare (Consolidated Contributions and Insurability)(Amendment) (No. 4) (Credited Contributions) Regulations 1998 (S.I. No. 569 of 1998)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) Regulations 1998 (S.I. No. 189 of 1998)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 1998 (S.I. No. 126 of 1998)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Defence Forces) Regulations 1998 (S.I. No. 104 of 1998)

Social Welfare (Alteration of Name of Department and Title of Minister) Order 1997 (S.I. No. 307 of 1997)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Homemakers) Regulations 1997 (S.I. No. 292 of 1997)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Refunds) Regulations 1997 (S.I. No. 291 of 1997)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Defence Forces) Regulations 1997 (S.I. No. 154 of 1997)

Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 1996 (S.I. No. 416 of 1996)

All statutory instruments up to and including Medicinal Products (Prescription and Control of Supply) (Amendment) (No. 13) Regulations 2021 (S.I. No. 605 of 2021), made 19 November 2021, were considered in the preparation of this revision.


S.I. No. 312 of 1996


SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS 1996

REVISED

Updated to 19 November 2021


ARRANGEMENT OF ARTICLES

PART I

Preliminary

1

Citation.

2

Commencement.

3

Definitions.

4

Interpretation.

5

Revocations.

PART II

CONTRIBUTORS AND COLLECTION OF CONTRIBUTIONS

Preliminary

6

Definitions.

CHAPTER 1

Payment of Contributions and Related Matters

7

Deduction of contributions by employers from earnings and emoluments.

8

Remittance of contributions by employer.

8A

Prescribed manner for remittance of certain contributions in respect of share-based remuneration.

9

Time limit for payment of contributions. (Deleted)

10

Charging of interest on arrears of contributions.

11

Estimation by inspector of taxes of contributions due.

12

Estimation by social welfare inspector and deciding officer of contributions due.

13

Notification to Revenue of payment to contributor.

13A

Electronic system.

14

Return by employer of special contributors to Department at the end of contribution year.

15

Issuing of certificate by employer to a special contributor at the end of contribution year.

16

Issuing of certificate by employer to a special contributor on cessation of employment.

17

Maintaining records.

18

Inspection of records by contributor.

19

Inspection of employer's records by authorised officer.

20

Furnishing of information to social welfare inspector.

CHAPTER 1A

Payment of Certain Self-Employment Contributions and Related Matters

20A

Remittance of certain self-employment contributions to the Minister.

20B

Time limit for payment of contributions.

20C

Charging of interest on arrears of certain self-employment contributions unpaid.

20D

Estimation by social welfare inspector and deciding officer of contributions due.

20E

Return by self-employed contributors to the Minister at end of contribution year.

20F

Furnishing information to social welfare inspector.

20G

Collection of self-employment contributions in certain circumstances

CHAPTER 2

Self-Employed Contributors

21

Commencement as self-employed contributor.

22

Cessation as self-employed contributor.

23

Concurrent employment and self-employment.

24

Self-employed contributor with reckonable income and reckonable emoluments. (Deleted)

25

Change of contributor status (payment of contributions).

26

Assignment of contribution weeks.

27

Excepted emoluments. (Deleted)

27A

Exclusions from reckonable income (Deleted)

CHAPTER 3

Voluntary Contributors

28

Application to become voluntary contributor

29

Commencement as voluntary contributor

30

Evidence of reckonable income

31

Determination of reckonable income for persons becoming or ceasing as voluntary contributors.

32

Minimum rate of voluntary contribution (former employed contributors). (Deleted)

33

Manner of payment of voluntary contributions.

34

Time limit for payment of voluntary contributions

34A

Refund of voluntary contributions paid outside specified periods

35

Voluntary contributions paid after due date. (Deleted)

36

Refund of voluntary contributions. (Deleted)

37

Saver of rights of previously employed contributor.

CHAPTER 4

Special Contributors

38

Concurrent employment by two or more employers. (Deleted)

39

Intermediate employers.

40

Notification of information regarding special contributors.

41

Treating deductions from earnings as payment to special contributor.

CHAPTER 5

Optional Contributors

42

Application to become optional contributor.

43

Information to be given when applying to become optional contributor.

44

Information to be supplied by optional contributor.

45

Payment of optional contributions.

46

Manner of payment of optional contributions.

47

Refund of optional contributions.

48

Determination of optional contributions in certain circumstances.

49

Optional contributor and employed contributor in same contribution year (assignment of contribution weeks) .

CHAPTER 6

Miscellaneous Provisions

50

Calculation of contributions.

50A

Excepted emoluments.

50B

Exclusions from reckonable income.

51

Concurrent employment (employed contributor). (Deleted)

52

Returns to Collector-General by employers of casual employees. (Deleted)

53

Assignment of prosecution function to Collector-General.

54

Application of Principal Act.

55

Breach of regulations.

PART III

CONTRIBUTIONS

CHAPTER 1

Credited Contributions

56

Pre-entry and change of status credits.

57

Restriction on the grant of credits.

58

Credits in respect of days of incapacity for work, of proved unemployment and on receipt of certain social welfare payments.

59

Credits on receipt of prescribed relative's allowance and State pension (transition).

59A

Homemaker credits.

60

Attendance at course of training provided or approved by FAS.

61

Community employment.

62

Participation in approved course of training etc.

63

Credits on ceasing attendance at course of study.

63A

Credits on cessation of a period of parental leave.

63B

Credits on cessation of a period of additional maternity leave.

63C

Credits in respect of a period of leave.

63D

Limitation - articles 63A, 63B and 63C

64

Volunteer development workers.

65

Employment as officer or member of Reserve Defence Force.

65A

Members of a local authority.

66

Definition of day of incapacity for work and of unemployment.

67

Notice and evidence for the purposes of credits.

68

Reference to contributions paid or credited to be construed as a reference to contribution weeks.

69

Decision that insured person is not incapable of work.

70

Contributions paid after the due date.

CHAPTER 2

Return of Contributions

71

Disposal of contributions improperly paid.

71A

Return of certain contributions in respect of share-based remuneration.

71B

Return of contributions in respect of shares forfeited.

72

Refund of contributions paid in error.

72A

Return of employment contributions in respect of certain seafarers

72B

Return of contributions — maintenance arrangements

72C

Refund of contribution - payments to personal pensions.

73

Refund of employment contributions paid in respect of State pension (transition) to employed contributors and formerly employed voluntary contributors.

74

Amount of refund of employment contributions paid in respect of State pension (transition).

75

Refund of contributions paid in respect of State pension (contributory) to employed contributors and formerly employed voluntary contributors.

76

Amount of refund of employment contributions paid in respect of State pension (contributory).

77

Refund of contributions paid in respect of State pension (contributory) to self-employed contributors and formerly self-employed voluntary contributors.

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.

78

Restriction on return of contributions.

79

Distribution of refunds of contributions on death.

80

Interest on refunds.

PART IV

INSURABILITY

CHAPTER 1

Modifications of Insurance

81

Civil servants and members of the Garda Síochána.

82

Commissioned army officers and members of army nursing service.

83

Certain public service employees.

83A

Certain former employees of An Post.

84

Continuation of modified rate on changing employment.

85

Entitlement to bereavement grant.

86

Application of modified rate in the case of persons employed as ministers of religion.

87

Non-commissioned army officers and enlisted personnel of the Defence Forces.

88

Persons in insurable (occupational injuries) employment.

CHAPTER 2

Subsidiary employments and employment of inconsiderable extent

89

Subsidiary employments.

90

Subsidiary employments.

91

Application of Chapter 2.

CHAPTER 3

Miscellaneous

92

Prescribed level of income for excepted self-employed contributor.

93

Employment by a prescribed relative.

94

Excepted self-employed contributors (prescribed relatives)

95

Notification to employer by person in concurrent employment.

96

Persons treated as employers.

97

Exemption from liability to pay employment contributions for persons temporarily employed in the State.

98

Payment of contributions while employed outside of the State.

99

Exemption for liability to pay contributions in the case of certain volunteer development workers.

100

Election to become an employed contributor. (Deleted)

101

Treating certain employments at sea as insurable employment.

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, 1982.

SCHEDULE B

Amount of refund of contributions paid in respect of State pension (contributory) where the contribution was due prior to 6 April, 1982.

SCHEDULE C

Subsidiary Employment

SCHEDULE D

Persons treated as employers

SCHEDULE E

Revocations


S.I. No. 312 of 1996


SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS 1996

REVISED

Updated to 19 November 2021


The Minister for Social Welfare, in exercise of the powers conferred on him by sections 2, 3, 4, 10, 11, 12, 13, 14, 17, 18, 19, 20, 21, 22, 23, 24 and 24A, 24B and 24C (inserted by the Social Welfare (No. 2) Act of 1993 (No. 32 of 1993)) 25, 27, 28, 29, 213, 214 of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), paragraph 12 (inserted by section 12 of the Social Welfare Act, 1996 (No. 7 of 1996)) of Part I of the First Schedule to the Social Welfare (Consolidation) Act, 1993 and paragraphs 3, 4 and 5 of Part II of the First Schedule and paragraphs 1 and 3 of Part III of the said Schedule to the said Act and section 10 (as amended by section 4 of the Energy (Miscellaneous Provisions) Act, 1995 (No. 35 of 1995)) of the Continental Shelf Act, 1968 (No. 14 of 1968), hereby makes the following Regulations:

Annotations:

Modifications (not altering text):

C1

Instrument continued in force (1.12.2005) by Social Welfare Consolidation Act 2005 (26/2005), ss. 361( b) and 362(2), S.I. No. 923 of 2005.

361.—The continuity of the operation of the law relating to the matters provided for in the repealed enactments shall not be affected by the substitution of this Act for those enactments, and—

(...

( b) so much of any enactment or document (including repealed enactments and enactments and documents passed or made after the commencement of this Act) as refers, whether expressly or by implication, to, or to things done or to be done under or for the purposes of, any provision of the repealed enactments shall, if and so far as the nature of the subject matter of the enactment or document permits, be read as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Act has effect, a reference to, or, as the case may be, to things done or deemed to be done or to be done under or for the purposes of, that corresponding provision.

Continuance of officers, instruments and documents.

362.— …

(2) All instruments made and documents issued under the repealed enactments or any enactments repealed by the Social Welfare (Consolidation) Act 1993 and in force immediately before the commencement of this Act (other than the provisions of any instruments which are incorporated in this Act) shall continue in force as if made or issued under this Act.