14.— (1) Part 2 of the Principal Act is amended by inserting the following Chapter after Chapter 5:

“Chapter 5A

Contributions by Public Office Holders

Definitions.

30A.— In this Chapter—

‘public office holder’ means—

(a) the President,

(b) the holder of a qualifying office,

(c) a member of either House of the Oireachtas,

(d) a member of the judiciary,

(e) a military judge appointed under Chapter IVC of Part V of the Defence Act 1954 (amended by the Defence (Amendment) Act 2007),

(f) the Attorney General,

(g) the Comptroller and Auditor General,

(h) a member of a local authority (within the meaning of the Local Government Act 2001),

(i) a member of the European Parliament for a constituency in the State, being a member who is in receipt of the salary specified in section 2(2) of the European Parliament (Irish Constituency Members) Act 2009;

‘public body’ means—

(a) a Department of State,

(b) a local authority, or

(c) a body established by any enactment;

‘qualifying office’ has the same meaning as it has in the Financial Emergency Measures in the Public Interest Act 2009;

‘remuneration’ means emoluments to which Chapter 4 of Part 42 of the Act of 1997 applies or is applied and which are payable by or on behalf of a public body to a public office holder.

Contributions by public office holders.

30B.— (1) Contributions shall be paid by public office holders in accordance with this Chapter.

(2) A public body that is responsible for, or authorises, the payment of remuneration to a public office holder shall collect, or cause to be collected, a contribution at the rate of 4 per cent of the total remuneration payable to that public office holder in respect of the holding of a public office.

(3) Subject to this section, the liability for a contribution under subsection (1) applies to the payment of any remuneration to a public office holder in respect of the holding of a public office—

(a) in respect of the contribution year commencing on 1 January 2011, and

(b) in respect of each subsequent contribution year.

(4) Where in any contribution week a payment of not more than €100 per week (or the equivalent thereof in respect of a public office holder remunerated otherwise than on a weekly basis) is made to or for the benefit of a public office holder in respect of the remuneration of that person arising from the holding of a public office, a contribution under subsection (1) shall not be payable by that public office holder in respect of that remuneration arising from the holding of that public office.

(5) Where the total amount of remuneration arising from the holding of a public office does not exceed €5,200 in any contribution year, any contributions under subsection (1) in respect of that contribution year shall be repaid to the public office holder.

Payment of contributions into Social Insurance Fund.

30C.— All contributions under section 30B shall be paid into the Social Insurance Fund.

Payment of contributions and keeping of records.

30D.— The provisions contained in section 17 in relation to the payment and keeping of records of employment contributions under Chapter 2 shall apply in like manner to the payment and keeping of records of a contribution under this Chapter.”.

(2) This section comes into operation on 1 January 2011.