Social Welfare and Pensions Act 2009
Employment contributions — amendment to income ceiling.
3.— (1) Section 13(2) of the Principal Act is amended by substituting the following paragraphs for paragraph (c) (as amended by section 6(1) of the Social Welfare (Miscellaneous Provisions) Act 2008):
“(c) Subject to paragraph (ca) where in a particular contribution year an employed contributor’s reckonable earnings have amounted to the sum of €75,036 and the contributions payable under paragraph (b) have been paid in respect of those reckonable earnings, no further such contribution shall be payable in respect of any reckonable earnings of that employed contributor by the employed contributor in that contribution year.
(ca) In the case of an employed contributor who has paid contributions under paragraph (b) in respect of reckonable earnings amounting to the sum of €52,000 prior to 1 May 2009, further contributions shall be payable from that date in respect of such additional reckonable earnings not exceeding €23,036 in that contribution year and paragraph (c) shall be read, together with any modifications as may be necessary, as if €23,036 were substituted for €75,036 in respect of the additional reckonable earnings.”.
(2) This section comes into operation on 1 May 2009.