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Social Welfare Consolidation Act 2005
Rates of optional contributions and related matters.
[1993 (No.2) s4; 2004 s6(1)]
29.—F233[(1) F234[Subject to section 38BA, an optional contributor shall] pay an optional contribution amounting to F235[4.35 per cent] of his or her reckonable income in excess of €2,500 in the preceding contribution year, or €200, whichever is the greater amount.]
[1993 (No.2) s4]
(2) Subject to regulations under section 30, where an optional contribution has been paid by an optional contributor of not less than the amount that he or she is liable to pay under subsection (1), he or she shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than that appropriate amount, no contribution shall be regarded as having been paid by the optional contributor in respect of any week of that contribution year.
[1993 (No.2) s4; 2001 s37 & Sch F]
(3) Regulations may provide for adjustments in the calculation of amounts payable in respect of optional contributions to facilitate computation and for the elimination from optional contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent.
[1993 (No.2) s4]
(4) (a) Subject to paragraph (b), optional contributions shall be disregarded in determining whether the contribution conditions for any benefit other than F236[illness benefit], F237[jobseeker’s benefit] F238[, jobseeker’s benefit (self-employed)] or treatment benefit are satisfied.
(b) The contribution conditions for the benefits referred to in paragraph (a) shall not be regarded as being satisfied unless all optional contributions payable by an optional contributor in accordance with this Chapter have been paid.
Annotations
Amendments:
F233
Substituted (1.01.2011) by Social Welfare Act 2010 (34/2010), s. 11(1)(d), commenced as per subs. (2).
F234
Substituted (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024 (24/2024), s. 7, commenced as per s. 1(5).
F235
Substituted (1.10.2026) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(3) and Table, amendment 12, col. (6), commenced as per subs. (3).
F236
Substituted (2.10.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 15, S.I. No. 334 of 2006.
F237
Substituted (5.10.2006) by Social Welfare Law Reform and Pensions Act 2006 (5/2006), s. 4(1) and sch. 1 item 6, S.I. No. 334 of 2006.
F238
Inserted (1.11.2019) by Social Welfare Act 2019 (34/2019), s. 6 and sch. item 5, S.I. No. 550 of 2019.
F239
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 12, col. (8), to come into effect (1.10.2028) as per subs. (5).
F240
Substituted by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 12, col. (7), to come into effect (1.10.2027) as per subs. (4).
Modifications (not altering text):
C24
Prospective affecting provision: subs. (1) amended by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(5) and Table, amendment 12, col. (8), to come into effect (1.10.2028) as per subs. (5).
29.—F233[(1) F234[Subject to section 38BA, an optional contributor shall] pay an optional contribution amounting to F239[4.7 per cent] of his or her reckonable income in excess of €2,500 in the preceding contribution year, or €200, whichever is the greater amount.]
C25
Prospective affecting provision: subs. (1) amended by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(4) and Table, amendment 12, col. (7), to come into effect (1.10.2027) as per subs. (4).
29.—F233[(1) F234[Subject to section 38BA, an optional contributor shall] pay an optional contribution amounting to F240[4.5 per cent] of his or her reckonable income in excess of €2,500 in the preceding contribution year, or €200, whichever is the greater amount.]
Editorial Notes:
E186
Power pursuant to subs. (3) exercised (1.07.2013) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions by Certain Employed Contributors) Regulations 2013 (S.I. No. 236 of 2013), art. 4; which amended Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 50(1).
E187
Power pursuant to statutory precursor of subs. (3) exercised (1.11.1996) by Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), art. 50, in effect as per art. 2; amended (1.01.2002) by Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Euro) Regulations 2001 (S.I. No. 613 of 2001), art. 4 and sch.; continued in force (1.12.2005) by s. 362(2) as if made under this Act.
E188
Previous affecting provision: subs. (1) amended (1.10.2025) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(1) and Table, amendment 12, col. (5), commenced as per subs. (2); substituted (1.10.2026) as per F-Note above.
E189
Previous affecting provision: subs. (1) amended (1.10.2024) by Social Welfare (Miscellaneous Provisions) Act 2024(24/2024), s. 3(1) and Table, amendment 12, col. (4), commenced as per subs. (1); substituted (1.10.2025) as per E-Note above.
E190
Previous affecting provision: subs. 1(b) amended (1.05.2009) by Social Welfare And Pensions Act 2009 (10/2009), s. 4(1), commenced as per subs. (2); substituted (1.01.2011) as per F-Note above.
E191
Previous affecting provision: subs. 1(b) amended (1.01.2009) by Social Welfare (Miscellaneous Provisions) Act 2008 (22/2008), s. 7(1), commenced as per subs. (2); substituted (1.05.2009) as per E-Note above.
E192
Previous affecting provision: subs. 1(b) amended (1.01.2008) by Social Welfare Act 2007 (40/2007), s. 6(1), commenced as per subs. (2); substituted (1.01.2009) as per E-Note above.
E193
Previous affecting provision: subs. 1(b) amended (1.01.2007) by Social Welfare Act 2006 (36/2006), s. 6(1), commenced as per subs. (2); substituted (1.01.2008) as per E-Note above.
E194
Previous affecting provision: subs. 1(b) amended (1.01.2006) by Social Welfare Act 2005 (30/2005), s. 6(1), commenced as per subs. (2); substituted (1.01.2007) as per E-Note above.