Social Welfare Consolidation Act 2005

Employment contributions.

[1993 s10(1)(a)]

13.—(1) Employment contributions shall be paid by employed contributors and their employers in accordance with this section.

[SWA 2000 s8; SWA 2001 s8, 36 & Sch E]

(2) (a) Where in any contribution week a payment of not more than F107[€352] per week (or the equivalent thereof in respect of an employed contributor remunerated otherwise than on a weekly basis) is made to or for the benefit of an employed contributor in respect of reckonable earnings of that contributor relating to an employment, a contribution shall not be payable by that employed contributor in respect of those earnings from that employment.

[SWA 1995 s6; SWA 2001 s8, 36 & Sch E]

F108[(b) Subject to regulations under section 14, where in any contribution week a payment of more than €352 and not exceeding €424 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor—

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F109[4.2 per cent] of the amount of the reckonable earnings in that week of each employment reduced by the equivalent of the difference between €12 and one-sixth of the difference between the reckonable earnings of that contributor and €352.01 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

F110[(ba) F111[…]]

[1993 s10(1); 2004 s5(1)]

(ca) F112[…]

F113[(d) Subject to paragraph (da), subsection (8) and regulations under section 14, where in any contribution week a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution shall be payable by the employed contributor’s employer—

(i) at the rate of F114[8 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings do not exceed F115[€552] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

(ii) at the rate of F116[10.25 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings exceed F117[€552] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

F118[…]

F119[(da) For the purposes of paragraph (d), reckonable earnings shall be reduced by—

F120[(i) so much of the allowable contribution referred to in subparagraph (e) of Regulation 31(1) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018), and]

(ii) F121[…]

F122[(iii) the amount of any share-based remuneration.]]

F123[(db) Subject to regulations under section 14, where in any contribution week a payment of more than €424 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor—

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F124[4.2 per cent] of the amount of the reckonable earnings in that week of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

(dc) F125[…]

(dd) F125[…]

(de) F125[…]

[2003 (MP) s17; 2003 s13]

(e) For the purposes of this Chapter—

“payment” includes a notional payment;

“notional payment” has the meaning given to it by section 985A (inserted by section 6 of the Finance Act 2003) of the Act of 1997.

[1993 s10(2); 2001 s8(2)(e)]

(3) F126[…]

[1993 s10(3)]

(4) F127[Subject to subsections (4A) and (4B), the employer shall,] in relation to any employment contribution, be liable in the first instance to pay both the employer’s contribution comprised therein and also, on behalf of and to the exclusion of the employed contributor, the contribution comprised therein payable by the contributor.

F128[(4A) Where a person realises a gain by—

F129[(a) the exercise, on or before 31 December 2023, of a right in accordance with section 128 of the Act of 1997, or]

(b) the exercise of a right in accordance with section 519A of the Act of 1997 and, at the time of realising that gain, that person has ceased to be an employee of the employer who granted that right,

subsection (4) shall not apply to—

(i) the employer who granted that right, or

(ii) if that person is employed by another employer at the time the gain is realised, that other employer.]

F130[(4B) A person to whom paragraphs (a) and (b) of subsection (4A) applies shall be—

F131[(a) deemed to be an employed contributor, where that person—

(i) having attained the age of 16 years and not having attained pensionable age, or

(ii) being a person born on or after 1 January 1958 who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

is no longer employed in an employment specified in Part 1 of Schedule 1, not being an employment specified in Part 2 of that Schedule, and]

(b) liable to pay, in the prescribed manner, contributions in accordance with section 13(2)(b) in respect of the gain so realised.]

[1993 s10(4)]

(5) An employer shall be entitled, subject to and in accordance with regulations, to recover from an employed contributor the amount of any contribution paid or to be paid by the employer on behalf of that contributor and, notwithstanding anything in any enactment, regulations for the purposes of this subsection may authorise recovery by deductions from the employed contributor’s remuneration, but those regulations shall provide that—

(a) where the employed contributor does not receive any pecuniary remuneration either from the employer or from any other person, the employer shall not be entitled to recover the amount of any such contribution from that contributor, and

(b) where the employed contributor receives any pecuniary remuneration from the employer, the employer shall not be entitled to recover any such contribution otherwise than by deductions.

[1993 s10(5)]

(6) Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of a person employed by the employer, or otherwise to recover from the person, the employer’s contribution in respect of that person.

[1993 s10(6)]

(7) Any sum deducted by an employer from remuneration under regulations for the purposes of this section is deemed to have been entrusted to the employer for the purpose of paying the contribution in respect of which it was deducted.

[1996 s12(1); 2001 (No.2) s5(1)(c)]

(8) In the case of employment specified in paragraph 12 of Part 1 of Schedule 1, subsection (2)(d) shall be read as if “F132[0.7 per cent]” were substituted for “F133[8 per cent]” and “F134[10.25 per cent]”.

[1995 s10]

(9) Regulations may, subject to the conditions and in the circumstances that may be prescribed, exempt an employer who employs an employee under and by virtue of a scheme administered by the Department of Social and Family Affairs, known as the Employers’ Pay-Related Social Insurance Exemption Scheme, from the liability to pay the contribution specified in section 13(2)(d) in respect of that employee.

[2004 (MP) s14]

(10) Where, for a year of assessment (within the meaning of the Tax Acts), the Revenue Commissioners and an employer enter into an agreement under a specified provision of the Act of 1997 whereby the employer will account to the Revenue Commissioners, in accordance with that provision, in respect of the income tax due on qualifying emoluments (within the meaning of that provision) and where that agreement is not null and void, then in respect of those qualifying emoluments—

(a) the employer—

(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable earnings of an employed contributor to which the agreement applies, shall pay a contribution at a rate of F135[14.45 per cent] in respect of the aggregate of the amount of those reckonable earnings and the amount of income tax payable under the agreement in respect of them, and

(ii) notwithstanding section 13(4) or Article 7 of the Regulations of 1996, shall not be entitled to recover from an employed contributor any part of a contribution paid in accordance with subparagraph (i),

and

(b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as an employment contribution for the purposes of any benefit specified in section 39(1).

[2004 (MP) s14]

(11) In subsection (10) “specified provision” means any provision that may be prescribed for the purposes of that subsection.

Annotations

Amendments:

F107

Substituted (1.01.2008) by Social Welfare Act 2007 (40/2007), s. 5(1) commenced as per subs. (2).

F108

Substituted (1.01.2016) by Social Welfare and Pensions Act 2015 (47/2015), s. 10(1)(a), commenced as per subs. (2).

F109

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 1, col. (5), commenced as per subs. (2).

F110

Inserted (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 12(1)(b)(ii), commenced as per subs. (2)

F111

Deleted (2.07.2011) by Social Welfare and Pensions Act 2011 (9/2011), s. 3(1)(b), commenced as per subs. (2).

F112

Deleted (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 11(1)(b)(i), commenced as per subs. (2).

F113

Substituted (1.01.2016) by Social Welfare and Pensions Act 2015 (47/2015), s. 10(1)(b), commenced as per subs. (2).

F114

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 2, col. (5), commenced as per subs. (2).

F115

Substituted (1.01.2026) by Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025 (19/2025), s. 2(1)(a), commenced as per subs. (2).

F116

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 3, col. (5), commenced as per subs. (2).

F117

Substituted (1.01.2026) by Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025 (19/2025), s. 2(1)(b), commenced as per subs. (2).

F118

Table to subs. (2)(d) deleted (1.01.2016) by Social Welfare and Pensions Act 2015 (47/2015), s. 10(1)(c), commenced as per subs. (2).

F119

Inserted (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 13(1)(b)(ii), commenced as per subs. (2).

F120

Substituted (1.01.2019) by Social Welfare, Pensions and Civil Registration Act 2018 (37/2018), s. 3(1)(b), commenced as per subs. (2) and S.I. No. 655 of 2018.

F121

Deleted (1.01.2012) by Social Welfare Act 2011 (37/2011), s. 14(1), commenced as per subs. (2).

F122

Inserted (19.12.2011) by Social Welfare Act 2011 (37/2011), s. 13(2)(b), commenced on enactment.

F123

Inserted (1.01.2016) by Social Welfare and Pensions Act 2015 (47/2015), s. 10(1)(d), commenced as per subs. (2).

F124

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 4, col. (5), commenced as per subs. (2).

F125

Deleted (1.01.2021) by Social Welfare Act 2020 (30/2020), s. 2(1)(b), commenced as per subs. (2).

F126

Deleted (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 11(1)(b)(ii), commenced as per subs. (2).

F127

Substituted (19.12.2011) by Social Welfare Act 2011 (37/2011), s. 13(3), commenced on enactment.

F128

Substituted (1.07.2012) by Social Welfare and Pensions Act 2012 (12/2012), s. 9, S.I. No. 230 of 2012.

F129

Substituted (1.01.2024) by Social Welfare (Miscellaneous Provisions) Act 2023 (37/2023), s. 3, commenced as per s. 1(3).

F130

Inserted (19.12.2011) by Social Welfare Act 2011 (37/2011), s. 13(4), commenced on enactment.

F131

Substituted (1.01.2024) by Social Welfare (Miscellaneous Provisions) Act 2023 (37/2023), s. 31, commenced as per s. 1(3).

F132

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 5, col. (5), commenced as per subs. (2).

F133

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 6, col. (5), commenced as per subs. (2).

F134

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 7, col. (5), commenced as per subs. (2).

F135

Substituted (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(2) and Table, amendment 8, col. (5), commenced as per subs. (2).

F136

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 1, col. (8), to come into effect (1.10.2028) as per subs. (5).

F137

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 2, col. (8), to come into effect (1.10.2028) as per subs. (5).

F138

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 3, col. (8), to come into effect (1.10.2028) as per subs. (5).

F139

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 4, col. (8), to come into effect (1.10.2028) as per subs. (5).

F140

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 5, col. (8), to come into effect (1.10.2028) as per subs. (5).

F141

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 6, col. (8), to come into effect (1.10.2028) as per subs. (5).

F142

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 7, col. (8), to come into effect (1.10.2028) as per subs. (5).

F143

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 8, col. (8), to come into effect (1.10.2028) as per subs. (5).

F144

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 1, col. (7), to come into effect (1.10.2027) as per subs. (4).

F145

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 2, col. (7), to come into effect (1.10.2027) as per subs. (4).

F146

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 3, col. (7), to come into effect (1.10.2027) as per subs. (4).

F147

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 4, col. (7), to come into effect (1.10.2027) as per subs. (4).

F148

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 5, col. (7), to come into effect (1.10.2027) as per subs. (4).

F149

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 6, col. (7), to come into effect (1.10.2027) as per subs. (4).

F150

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 7, col. (7), to come into effect (1.10.2027) as per subs. (4).

F151

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 8, col. (7), to come into effect (1.10.2027) as per subs. (4).

F152

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 1, col. (6), to come into effect (1.10.2026) as per subs. (3).

F153

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 2, col. (6), to come into effect (1.10.2026) as per subs. (3).

F154

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 3, col. (6), to come into effect (1.10.2026) as per subs. (3).

F155

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 4, col. (6), to come into effect (1.10.2026) as per subs. (3).

F156

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 5, col. (6), to come into effect (1.10.2026) as per subs. (3).

F157

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 6, col. (6), to come into effect (1.10.2026) as per subs. (3).

F158

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 7, col. (6), to come into effect (1.10.2026) as per subs. (3).

F159

Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 8, col. (6), to come into effect (1.10.2026) as per subs. (3).

Modifications (not altering text):

C20

Prospective affecting provision: subs. (2)(b)(ii), (2)(d)(i), (2)(d)(ii), (2)(db)(ii), (8) and (10)(a)(i) amended by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendments 1 to 8, col. (8), to come into effect (1.10.2028) as per subs. (5).

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F136[4.7 per cent] of the amount of the reckonable earnings in that week of each employment reduced by the equivalent of the difference between €12 and one-sixth of the difference between the reckonable earnings of that contributor and €352.01 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(i) at the rate of F137[8.5 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings do not exceed F115[€527] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

(ii) at the rate of F138[10.75 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings exceed F117[€527] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F139[4.7 per cent] of the amount of the reckonable earnings in that week of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(8) In the case of employment specified in paragraph 12 of Part 1 of Schedule 1, subsection (2)(d) shall be read as if “F140[1.2 per cent]” were substituted for “F141[8.5 per cent]” and “F142[10.75 per cent]”.

...

(a) the employer—

(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable earnings of an employed contributor to which the agreement applies, shall pay a contribution at a rate of F143[15.45 per cent] in respect of the aggregate of the amount of those reckonable earnings and the amount of income tax payable under the agreement in respect of them, and

and

(b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as an employment contribution for the purposes of any benefit specified in section 39(1).

C21

Prospective affecting provision: subs. (2)(b)(ii), (2)(d)(i), (2)(d)(ii), (2)(db)(ii), (8) and (10)(a)(i) amended by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendments 1 to 8, col. (7), to come into effect (1.10.2027) as per subs. (4).

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F144[4.5 per cent] of the amount of the reckonable earnings in that week of each employment reduced by the equivalent of the difference between €12 and one-sixth of the difference between the reckonable earnings of that contributor and €352.01 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(i) at the rate of F145[8.3 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings do not exceed F115[€527] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

(ii) at the rate of F146[10.55 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings exceed F117[€527] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F147[4.5 per cent] of the amount of the reckonable earnings in that week of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(8) In the case of employment specified in paragraph 12 of Part 1 of Schedule 1, subsection (2)(d) shall be read as if “F148[1 per cent]” were substituted for “F149[8.3 per cent]” and “F150[10.55 per cent]”.

...

(a) the employer—

(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable earnings of an employed contributor to which the agreement applies, shall pay a contribution at a rate of F151[15.05 per cent] in respect of the aggregate of the amount of those reckonable earnings and the amount of income tax payable under the agreement in respect of them, and

and

(b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as an employment contribution for the purposes of any benefit specified in section 39(1).

C22

Prospective affecting provision: subs. (2)(b)(ii), (2)(d)(i), (2)(d)(ii), (2)(db)(ii), (8) and (10)(a)(i) amended by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendments 1 to 8, col. (6), to come into effect (1.10.2026) as per subs. (3).

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F152[4.35 per cent] of the amount of the reckonable earnings in that week of each employment reduced by the equivalent of the difference between €12 and one-sixth of the difference between the reckonable earnings of that contributor and €352.01 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(i) at the rate of F153[8.15 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings do not exceed F115[€527] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

(ii) at the rate of F154[10.4 per cent] of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings exceed F117[€527] (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(i) a contribution shall be payable by the employed contributor, and

(ii) the rate at which that contribution shall be payable shall be the rate of F155[4.35 per cent] of the amount of the reckonable earnings in that week of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).]

...

(8) In the case of employment specified in paragraph 12 of Part 1 of Schedule 1, subsection (2)(d) shall be read as if “F156[0.85 per cent]” were substituted for “F157[8.15 per cent]” and “F158[10.4 per cent]”.

...

(a) the employer—

(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable earnings of an employed contributor to which the agreement applies, shall pay a contribution at a rate of F159[14.75 per cent] in respect of the aggregate of the amount of those reckonable earnings and the amount of income tax payable under the agreement in respect of them, and

and

(b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as an employment contribution for the purposes of any benefit specified in section 39(1).

Editorial Notes:

E101

Provision prescribed (8.07.2004) under statutory precursor of subs. (11) by Social Welfare (Consolidated Contributions and Insurability) (Amendment No. 1) Regulations 2004 (S.I. No. 429 of 2004), art. 3, which inserted Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 102; continued in force (1.12.2005) by s. 362(2) as if made under this Act.

E102

Previous affecting provision: subs. (2)(d) amended (1.01.2025) by Social Welfare Act 2024 (36/2024), s. 2(1), commenced as per subs. (2); substituted (1.01.2026) as per F-Note above.

E103

Previous affecting provision: subs. (2)(b)(ii), (2)(d)(i), (2)(d)(ii), (2)(db)(ii), (8) and (10)(a)(i) amended (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(1) and Table, amendments 1 to 8, col. (4), commenced as per subs. (1); substituted (1.10.2025) as per F-Notes above.

E104

Previous affecting provision: subs. (2)(d) amended (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 4, commenced as per s. 1(5); substituted (1.01.2025) as per E-Note above.

E105

Previous affecting provision: subs. (2)(d) amended (1.01.2023) by Social Welfare Act 2022 (43/2022), s. 4(1), commenced as per subs. (2); substituted (1.10.2024) as per E-Note above.

E106

Previous affecting provision: subs. (2)(d) amended (1.01.2022) by Social Welfare Act 2021 (44/2021), s. 3(1), commenced as per subs. (2); substituted (1.01.2023) as per E-Note above.

E107

Previous affecting provision: subs. (2)(d) amended (1.01.2021) by Social Welfare Act 2020 (30/2020), s. 2(1)(a), commenced as per subs. (2); substituted (1.01.2022) as per E-Note above.

E108

Previous affecting provision: subs. (2)(d) amended (1.02.2020) by Social Welfare (Employment Contributions) Regulations 2020 (S.I. No. 7 of 2020), art. 3, in effect as per art. 2; substituted (1.01.2021) as per E-Note above.

E109

Previous affecting provision: subs. (2)(dc), (dd) and (de) inserted (24.12.2019) by Social Welfare (No. 2) Act 2019 (48/2019), s. 3(1), commenced on enactment, subject to cesser as per subs. (2); deleted (1.01.2021) as per F-Note above.

E110

Previous affecting provision: subs. (2)(d) amended (1.01.2019) by Social Welfare, Pensions and Civil Registration Act 2018 (37/2018), s. 3(1)(a), commenced as per subs. (2) and S.I. No. 655 of 2018; amended (1.02.2020) as per E-Note above.

E111

Previous affecting provision: subs. (2)(b) amended (1.01.2013) by Social Welfare Act 2012 (43/2012), s. 6(1), commenced as per subs. (2); substituted (1.01.2016) as per F-Note above.

E112

Previous affecting provision: power pursuant to subs. (9) exercised (31.08.2012) by Social Welfare (Employers’ Pay-Related Social Insurance Exemption Scheme) Regulations 2012 (S.I. No. 333 of 2012), arts. 2 to 6; art. 4 amended (27.03.2013) by Social Welfare (Employers’ Pay-Related Social Insurance Exemption Scheme) (Amendment) Regulations 2013 (S.I. No. 102 of 2013), art. 2; applied only for periods of 18 months from the date of approval of applications made in respect of additional employees employed by employers between 1 January 2012 and 30 June 2013.

E113

Previous affecting provision: power pursuant to subs. (9) exercised (22.12.2011) by Social Welfare (Employers’ Pay-Related Social Insurance Exemption Scheme) Regulations 2011 (S.I. No. 731 of 2011), arts. 2 to 5; applied only for periods of 12 months from the date of approval of applications made in respect of additional employees employed by employers during 2011.

E114

Previous affecting provision: subs. (2)(da)(ii) amended (19.12.2011) by Social Welfare Act 2011 (37/2011), s. 13(2)(a), commenced on enactment; deleted (1.01.2012) as per F-Note above.

E115

Previous affecting provision: subs. (4A) inserted (19.12.2011) by Social Welfare Act 2011 (37/2011), s. 13(4), commenced on enactment; substituted (1.07.2012) as per F-Note above.

E116

Previous affecting provision: subs. (2)(b) amended (2.07.2011) by Social Welfare and Pensions Act 2011 (9/2011), s. 3(1)(a), commenced as per subs. (2); substituted (1.01.2016) as per F-Note above.

E117

Previous affecting provision: subs. (2)(d) substituted (2.07.2011) by Social Welfare and Pensions Act 2011 (9/2011), s. 3(1)(c), commenced as per subs. (2); substituted (1.01.2016) as per F-Note above.

E118

Previous affecting provision: subs. (2)(b) amended (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 12(1)(b)(i), commenced as per subs. (2); substituted (2.07.2011) as per E-Note above.

E119

Previous affecting provision: subs. (2)(d) amended (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 13(1)(b)(i), commenced as per subs. (2); substituted (2.07.2011) as per E-Note above.

E120

Previous affecting provision: power pursuant to subs. (9) exercised (4.06.2010) by Social Welfare (Employers’ Pay-Related Social Insurance Exemption Scheme) Regulations 2010 (S.I. No. 294 of 2010), arts. 2 to 5; applied only for periods of 12 months from the date of approval of applications made in respect of additional employees employed by employers during 2010.

E121

Previous affecting provision: subs. (2)(c) substituted and subs. (2)(ca) inserted (1.05.2009) by Social Welfare And Pensions Act 2009 (10/2009), s. 3(1), commenced as per subs. (2); deleted (1.01.2011) as per F-Note above.

E122

Previous affecting provision: subs. (2)(c) amended (1.01.2009) by Social Welfare (Miscellaneous Provisions) Act 2008 (22/2008), s. 6(1), commenced as per subs. (2)(e); substituted (1.05.2009) as per E-Note above.

E123

Previous affecting provision: subs. (2)(b) amended (1.01.2008) by Social Welfare Act 2007 (40/2007), s. 5(1) commenced as per subs. (2); substituted (1.01.2016) as per F-Note above.

E124

Previous affecting provision: subs. (2)(c) amended (1.01.2008) by Social Welfare Act 2007 (40/2007), s. 5(1)(c), commenced as per subs. (2); substituted (1.01.2009) as per E-Note above.

E125

Previous affecting provision: subs. (2) paras. (a), (b) and (c) amended (1.01.2007) by Social Welfare Act 2006 (36/2006), s. 5(1), commenced as per subs. (2); substituted (1.01.2008) as per E-Note and F-Note above.

E126

Previous affecting provision: subs. (2) paras. (a), (b) and (c) amended (1.01.2006) by Social Welfare Act 2005 (30/2005), s. 5(1), commenced as per subs. (2); substituted (1.01.2007) as per E-Note above.

E127

Previous affecting provision: power pursuant to statutory precursor of subs. (9) exercised (16.09.2003) by Social Welfare (Employers' Pay-Related Social Insurance Exemption Scheme) Regulations 2003 (S.I. No. 452 of 2003); continued in force (1.12.2005) by s. 362(2) as if made under this Act; revoked (4.06.2010) by Social Welfare (Employers’ Pay-Related Social Insurance Exemption Scheme) Regulations 2010 (S.I. No. 294 of 2010), art. 6.

Revised Acts

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Social Welfare Consolidation Act 2005