3.— (1) Section 13(2) of the Principal Act is amended—

(a) in paragraph (b) (amended by section 12 of the Social Welfare Act 2010) by deleting “paragraph (ba) and to”,

(b) by deleting paragraph (ba) (inserted by section 12 of the Social Welfare Act 2010), and

(c) by substituting the following paragraph for paragraph (d) (amended by section 13 of the Social Welfare Act 2010):

“(d) Subject to paragraph (da), subsection (8) and to regulations under section 14, where in any contribution week a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution shall be payable by the employed contributor’s employer—

(i) at the percentage rate specified in the Table to this paragraph of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings do not exceed €356 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and

(ii) at the rate of 10.05 per cent of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings exceed €356 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).

TABLE

”.

(2) This section comes into operation on 2 July 2011.