1

Citation.

2

Commencement.

3

Definitions.

4

Interpretation.

5

Revocations.

6

Definitions.

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.

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.

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

Attribution of Self-Employment Contributions.

27A

Exclusions from reckonable income. (Deleted)

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.

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.

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).

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.

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.

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.

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.

89

Subsidiary employments.

90

Subsidiary employments.

91

Application of Chapter 2.

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.