38. (1) The Minister may make regulations for the purposes of the calculation, making, collection, disposal and recovery of the contribution.

(2) Without prejudice to the generality of subsection (1), the Minister may make provision in regulations under this section for any of the following:

(a) the calculation, deduction and collection of the contribution to be made on the basis of the best estimate that can reasonably be made of remuneration likely to be chargeable to tax under the schedule referred to as Schedule E in the Taxes Consolidation Act 1997 during the period concerned and the averaging of the contribution from each public servant over that period;

(b) the deduction, from any grant or vote of, or other payment to, a public service body out of money provided directly or indirectly by the Oireachtas or from the Central Fund or the growing produce of that Fund, of such sum as nearly as can be estimated represents all or some of the contribution that will fall due during the period to which the grant, vote or other payment relates and for the issuing of directions by the Minister to the persons concerned;

(c) dealing with any overpayment or underpayment of the contribution;

(d) subject to sections 33(3) and (4), 34(3), 35(3) and 39, the manner in which, and the periods within which, the contribution is to be made and the contribution is to be paid into or disposed of for the benefit of the Exchequer;

(e) designating the persons or classes of persons liable to account for the contribution;

(f) providing details on a periodic basis to persons concerned of the contribution;

(g) where a person fails to deduct or remit the contribution in accordance with this Act and regulations made under this section, the deduction from any grant or vote of, or other payment to, a public service body out of money provided directly or indirectly by the Oireachtas or from the Central Fund or the growing produce of that Fund.