Social Welfare Consolidation Act 2005

Payment of contributions and keeping of records.

[1993 s14(1)]

17

17.—(1) Regulations may provide for—

(a) the time and manner of payment of employment contributions,

(b) the collection and the recovery of, and the furnishing of returns by employers in relation to, employment contributions,

(c) the charging of interest on arrears of employment contributions,

(d) the waiving of interest due on arrears of employment contributions,

(e) the estimation of amounts due in respect of employment contributions and appeals in relation to those estimates,

(f) the furnishing of returns by employers in relation to periods of insurable employment,

F160[(fa) the furnishing of returns by employed contributors to whom section 13(4B) applies in relation to employment contributions and share-based remuneration,]

(g) the deduction by an employer from the reckonable earnings of an employed contributor of any employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of over-deduction, and

(h) any matter ancillary or incidental to any of the matters referred to in any of paragraphs (a) to (g).

[1993 s14(2)]

(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for—

(a) the assignment of any function relating to any matter referred to in that subsection to the Collector-General or to any person engaged under contract by the Minister, with the consent of the Minister for Finance, for this purpose,

(b) the assignment to the Collector-General of any function conferred on the Minister by section 272 and the modification for that purpose of any provision of that section,

(c) the inspection by or on behalf of the Revenue Commissioners of records prescribed under subsection (5),

(d) treating, for the purpose of any right to benefit, contributions paid after the due dates as paid on those dates or on any later dates that may be prescribed, or as not having been paid, and

(e) treating as paid, for the purpose of any right to benefit, employment contributions payable by an employer in respect of an insured person which have not been paid, where the failure to pay those contributions is shown not to have been with the consent or connivance of the insured person or attributable to any negligence on the part of the insured person.

[1993 s14(3)]

(3) Nothing in any regulations under this section affects the liability of the employer under section 13(4) to pay employment contributions.

[1993 s14(4); 2002 (MP) s14(a)]

(4) The provisions of any enactment, regulation or rule of court relating to—

(a) the inspection of records, the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in F161[…] Part 42 of the Act of 1997) of, or the furnishing of returns by employers in relation to, income tax, or

(b) appeals in relation to income tax, or

(c) the publication of names of persons under F162[section 1086A] of the Act of 1997,

shall apply in relation to employment contributions which the Collector-General is obliged to collect as if the contributions were an amount of income tax which the employer was liable to remit to the Collector-General under F163[Chapter 4 of Part 42 of the Act of 1997 and the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)].

[1993 s14(5); 2004 (MP) s16(1)]

(5) For the purposes of this Part, regulations may require employers to keep any records that may be prescribed in relation to the earnings of persons employed by them and the periods during which those persons were employed, and to retain those records for prescribed periods.

F164[(6) For the purposes of this Part, regulations may require employers to keep any records that may be prescribed in relation to rights to shares (including stock) granted by that employer to his or her directors, former directors, employees and former employees and the periods during which those persons were employed, and to retain those records for prescribed periods.]

Annotations

Amendments:

F160

Inserted (19.12.2011) by Social Welfare Act 2011 (37/2011), s. 13(5)(a), commenced on enactment.

F161

Deleted (28.06.2013) by Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 (20/2013), s. 19 and sch item 2, commenced on enactment.

F162

Substituted (23.12.2025) by Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025 (19/2025), s. 15(a), commenced on enactment.

F163

Substituted (1.01.2019) by Social Welfare, Pensions and Civil Registration Act 2018 (37/2018), s. 4(1)(a), commenced as per subs. (2) and S.I. No. 655 of 2018.

F164

Inserted (19.12.2011) by Social Welfare Act 2011 (37/2011), s. 13(5)(b), commenced on enactment.

Editorial Notes:

E144

Power under section exercised (1.01.2019) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) Regulations 2018 (S.I. No. 653 of 2018), arts. 6 to 13—which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), arts. 7, 10, 12, 15, 16; substituted arts. 11 and 13; inserted art. 13A; deleted art. 9—in effect as per art. 2.

E145

Power under section exercised (1.01.2012) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2012 (S.I. No. 229 of 2012), arts. 5 and 6—which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 10 and inserted art. 8A—in effect as per art. 3.

E146

Power under statutory precursor of section exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), arts. 7 to 20, 53 and 70, in effect as per art. 2; amended as per Table below; continued in force (1.12.2005) by s. 362(2) as if made under this Act.

Table

Amendments to art. 7

• amended (1.01.2004) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2 Regulations 2003 (S.I. No. 726 of 2003), art. 6, in effect as per art. 2.

Amendment to art. 8

• amended (1.01.2004) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2 Regulations 2003 (S.I. No. 726 of 2003), art. 7, in effect as per art. 2.

Amendments to art. 9

• amended (1.01.2004) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2 Regulations 2003 (S.I. No. 726 of 2003), art. 8, in effect as per art. 2.

Amendments to art. 10

• amended (6.04.1997) by Taxes Consolidation Act 1997 (39/1997), s. 1100 and sch. 31, in effect as per s. 1097.

Amendments to art. 13

• amended (1.01.2004) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2 Regulations 2003 (S.I. No. 726 of 2003), art. 9, in effect as per art. 2.

• amended (11.05.1999) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 1999 (S.I. No. 140 of 1999), art. 2(a).

Amendment to art. 14

• amended (11.05.1999) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 1999 (S.I. No. 140 of 1999), art. 2(b).

Amendments to art. 15

• amended (11.05.1999) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations 1999 (S.I. No. 140 of 1999), art. 2(c).

Amendment to art. 70

• amended (6.04.2001) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contribution Rates) Regulations 2001 (S.I. No. 134 of 2001), art. 4(f), in effect as per art. 2.