Social Welfare Consolidation Act 2005

Regulations providing for determination of contributions payable.

[1993 s19(1); 2001 s9(2)(a)]

22

22.—(1) Regulations may provide for the determination of the contributions payable, the amount or rates of those contributions, and the contribution weeks in respect of which those contributions shall be regarded as having been paid, in the case of a person who—

(a) becomes for the first time a self-employed contributor,

(b) ceases to be a self-employed contributor,

(c) is both an employed contributor and a self-employed contributor whether concurrently or not,

(d) in any contribution year has reckonable emoluments but does not have reckonable income,

(e) in any contribution year has both reckonable emoluments and reckonable income, or

(f) in any contribution year has reckonable emoluments which relate to a period less than the full year.

[1993 s19(2); 2001 s9(2)(b)]

(2) The Minister may by regulations specify the circumstances in which contributions payable by a self-employed contributor may be treated as paid.

[1993 s19(4); 2001 s9(2)(b)]

(3) For the purposes of this section “contributions” means—

(a) employment contributions payable under section 13, and

(b) self-employment contributions payable under section 21.

Annotations

Editorial Notes:

E158

Power pursuant to section exercised (21.11.2011) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Civil Partnership) Regulations 2011 (S.I. No. 602 of 2011), art. 5 and sch., which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 23.

E159

Power pursuant to statutory precursor of section exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), arts. 21 to 26, in effect as per art. 2; amended (6.04.2001) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contribution Rates) Regulations 2001 (S.I. No. 134 of 2001), arts. 4(a), (b) and (c), in effect as per art. 2; continued in force (1.12.2005) by s. 362(2) as if made under this Act.