[1993 Sch 1; 2003 (MP) s19]

1. Employment in the State under a contract of service or apprenticeship, written or oral, whether expressed or implied, and whether the employed person is paid by the employer or some other person, and whether under one or more employers and whether paid by time or by the piece or partly by time and partly by the piece, or otherwise or without any money payment.

2. Employment under such a contract referred to in paragraph 1—

(a) as master or a member of the crew of—

(i) any ship registered in the State, or

(ii) any other ship or vessel of which the owner or, where there is more than one owner, the managing owner or manager, resides or has his or her principal place of business in the State, or

(b) as captain or a member of the crew of—

(i) any aircraft registered in the State, or

(ii) any other aircraft of which the owner or, where there is more than one owner, the managing owner or manager, resides or has his or her principal place of business in the State.

F1817[2A. (a) Employment, between 1 January 2007 and 31 December 2011, under a contract referred to in paragraph 1 by—

(i) a national of the Republic of Bulgaria or Romania, or

(ii) a permitted family member or qualifying family member of a national of the Republic of Bulgaria or Romania,

whether or not such employment was in accordance with an employment permit referred to in section 2(1) of the Employment Permits Act 2003.

(b) In this paragraph—

‘permitted family member’ has the same meaning as it has in the Regulations of 2015 and includes a person deemed to be a permitted family member under Regulation 31(2) of those Regulations;

‘qualifying family member’ has the same meaning as it has in the Regulations of 2015 and includes a person considered to be a qualifying family member under Regulation 31(1) of those Regulations;

‘Regulations of 2015’ means the European Communities (Free Movement of Persons) Regulations 2015 (S.I. No. 548 of 2015).]

3. Employment in the civil service of the Government or the civil service of the State and employment such that the service of the employed person is, or is capable of being, deemed under section 24 of the Superannuation Act 1936 to be service in the civil service of the Government or the civil service of the State.

4. Employment as a member of the Defence Forces.

5. Employment under any local or other public authority.

6. Employment as a court messenger under section 4 of the Enforcement of Court Orders Act 1926.

7. (a) Employment as a trainee midwife, student midwife, pupil midwife, probationary midwife, trainee nurse, student nurse, pupil nurse or probationary nurse.

(b) In this paragraph “nurse” includes a nursery or children's nurse.

8. Employment by the Minister as manager of an employment office.

9. Employment as a member of the Garda Síochána.

10. Employment where the employed person is a person in Holy Orders or other minister of religion or a person living in a religious community as a member of that community.

11. Employment by An Post as a sub-postmaster remunerated by scale payment.

[1996 s12(1)(a)]

12. Employment under a F1818[scheme provided by the Minister and known as Community Employment] or employment under a programme known as the Part-Time Job Opportunities Programme administered by or on behalf of the Conference of Religious of Ireland, where—

(a) that employment begins on or after 6 April 1996, or

(b) in any other case, where, subject to the conditions and in the circumstances that may be prescribed, the person employed in either of those employments, elects to be an employed contributor within the meaning of section 12(1)(a).

[2003 (MP) s19(b)]

13. Employment whereby an individual agrees with another person, who is carrying on the business of an employment agency within the meaning of the Employment Agency Act 1971 and is acting in the course of that business, to do or perform personally any work or service for a third person (whether or not the third person is a party to the contract and whether or not the third person pays the wages or salary of the individual in respect of the work or service).

[1993 Sch 1; 1996 s12(1)(b)]

1. Employment in the service of the F1819[F1820[spouse] or civil partner] of the employed person.

2. Employment of a casual nature otherwise than for the purposes of the employer's trade or business, and otherwise than for the purposes of any game or recreation where the persons employed are engaged or paid through a club.

3. Employment by a prescribed relative of the employed person, being either employment in the common home of the employer and the employed person or employment specified by regulations as corresponding to employment in the common home of the employer and the employed person.

4. Employment specified in regulations as being of such a nature that it is ordinarily adopted as subsidiary employment only and not as the principal means of livelihood.

5. Employment specified in regulations as being of inconsiderable extent.

6. Employment under a F1821[scheme provided by the Minister and known as Community Employment], where that employment began before 6 April 1996.

F1822[7. Employment in the State in a company under a written or an oral contract of service, whether expressed or implied, where the employed person is—

(a) the beneficial owner of that company, or

(b) able to control 50 per cent or more of the ordinary share capital of that company, either directly or through the medium of other companies or by any indirect means.]

[1993 Sch 1]

F1823[1. A prescribed relative of a self-employed contributor who—

(a) participates in the business of the self-employed contributor, and

(b) performs the same tasks or ancillary tasks to those performed by the self-employed contributor,

other than a person—

(i) who is a partner in the business of the self-employed contributor, or

(ii) to whom subparagraphs (a) and (b) apply and who is the F1824[spouse] or civil partner of the self-employed contributor.]

F1825[2. A self-employed contributor who by virtue of Chapter 3 of Part 3 is in receipt of pre-retirement allowance.]

3. A person, the aggregate of whose total reckonable income, reckonable emoluments or reckonable earnings (if any) before deducting so much of any deduction—

[Taxes Consolidation Act 1997 Sch 31]

(a) allowed by virtue of the provisions referred to in the definition of “capital allowance” in section 2(1) of the Act of 1997 to be deducted or set off against income in charging it to income tax, or

[2005 (SW&P) s26 & Sch 4]

(b) allowed in accordance with Regulations 41 and 42 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) to be deducted on payment of emoluments or earnings,

is below a prescribed amount.

[Taxes Consolidation Act 1997 Sch 31]

4. An employed contributor or a person who is in receipt of a pension arising from a previous employment of his or hers or of his or her spouse F1826[, civil partner or cohabitant] F1827[or civil partner], in the case of either of whom the income for the contribution year does not include reckonable emoluments or in the case of reckonable income, income to which Chapter 3 of Part 4, or Part 43, of the Act of 1997 applies.

[1993 Sch 1; 1996 s27(2) & Sch G]

F1828[5. A person who is employed in any one or more of the employments specified in Article 81, 82, 83 or 84 of the Regulations of 1996.]

[Taxes Consolidation Act 1997 Sch 31]

6. A person who is regarded as not resident or not ordinarily resident in the State in accordance with the Income Tax Acts and whose reckonable income for that year does not include income to which Chapter 3 of Part 4, or Part 43, of the Act of 1997 applies.