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 1 January 2023

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 the Local Government (Maternity Protection and Other Measures for Members of Local Authorities) Act 2022 (52/2022), enacted 21 December 2022, and all statutory instruments up to and including the Planning And Development And Foreshore (Amendment) Act 2022 (Commencement) Order 2023 (S.I. No. 1 of 2023), made 9 January 2023, 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 1 January 2023

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	Attribution of Self-Employment Contributions.
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 1 January 2023

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):

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.

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Social Welfare (Consolidated Contributions and Insurability) Regulations 1996