Social Welfare (Miscellaneous Provisions) Act 2024

• Jurisdiction: Ireland
• Year: 2024
• Citation: IR No. 24/2024

Social Welfare (Miscellaneous Provisions) Act 2024

2024 24

An Act to provide for certain changes in the manner in which employment contributions are to be calculated for the purposes of the Social Welfare Consolidation Act 2005; to provide for a new benefit to be known as jobseekers pay-related benefit; to remove the need for certain notifications to be provided to persons who are the subject of certain investigations before a notice of attachment may be given to such persons; for those and other purposes, to amend and extend the Social Welfare Acts; to amend the Taxes Consolidation Act 1997; to amend the Public Service Pensions (Single Scheme and Other Provisions) Act 2012; and to provide for related matters.

[15 July 2024]

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1 Short title, construction and commencement

(1) This Act may be cited as the Social Welfare (Miscellaneous Provisions) Act 2024.

(2) The Social Welfare Acts and this Act, other than sections 15 and 17, shall be construed together as one Act.

(3) This Act, other than this Part, Part 2 and Part 4, comes into operation on such day or days as the Minister for Social Protection may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.

(4) Section 15 comes into operation on such day or days as the Minister for Finance may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes or different provisions.

(5) Part 2 comes into operation on 1 October 2024.

2 Definition

2. In this Act, “Principal Act” means the Social Welfare Consolidation Act 2005.

3 Amendment of certain provisions of Principal Act relevant to employment contributions

(1) Each provision of the Principal Act specified in column (2) is amended, on and from 1 October 2024, by the substitution of the text referred to in column (4) opposite the mention of that provision for the text referred to in column (3) opposite that text.

(2) Each provision amended under subsection (1) is amended, on and from 1 October 2025, by the substitution of the text referred to in column (5) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (1).

(3) Each provision amended under subsection (2) is amended, on and from 1 October 2026, by the substitution of the text referred to in column (6) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (2).

(4) Each provision amended under subsection (3) is amended, on and from 1 October 2027, by the substitution of the text referred to in column (7) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (3).

(5) Each provision amended under subsection (4) is amended, on and from 1 October 2028, by the substitution of the text referred to in column (8) opposite the mention of the provision so amended for the text substituted by the amendment under subsection (4).

(6) In this section, a reference to a column is a reference to a column of the Table to this section.

TABLE

Amendment (1)	Provision of Principal Act (2)	Text of Provision (3)	First Substitution (4)	Second Substitution (5)	Third Substitution (6)	Fourth Substitution (7)	Fifth Substitution (8)
1.	Section 13(2)(b)(ii)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
2.	Section 13(2)(d)(i)	“7.8 per cent”	“7.9 per cent”	“8 per cent”	“8.15 per cent”	“8.3 per cent”	“8.5 per cent”
3.	Section 13(2)(d)(ii)	“10.05 per cent”	“10.15 per cent”	“10.25 per cent”	“10.4 per cent”	“10.55 per cent”	“10.75 per cent”
4.	Section 13(2)(db)(ii)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
5.	Section 13(8)	“0.5 per cent”	“0.6 per cent”	“0.7 per cent”	“0.85 per cent”	“1 per cent”	“1.2 per cent”
6.	Section 13(8)	“7.8 per cent”	“7.9 per cent”	“8 per cent”	“8.15 per cent”	“8.3 per cent”	“8.5 per cent”
7.	Section 13(8)	“10.05 per cent”	“10.15 per cent”	“10.25 per cent”	“10.4 per cent”	“10.55 per cent”	“10.75 per cent”
8.	Section 13(10)(a)(i)	“14.05 per cent”	“14.25 per cent”	“14.45 per cent”	“14.75 per cent”	“15.05 per cent”	“15.45 per cent”
9.	Section 21(1)(a)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
10.	Section 21(1)(c)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
11.	Section 21(3)(a)(i)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
12.	Section 29(1)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
13.	Section 30B(2)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
14.	Section 30F(1)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”
15.	Section 30F(4)(a)(i)	“4 per cent”	“4.1 per cent”	“4.2 per cent”	“4.35 per cent”	“4.5 per cent”	“4.7 per cent”

4 Amendment of section 13 of Principal Act

4. Section 13(2)(d) of the Principal Act is amended—

(a) in subparagraph (i), by the substitution of “€496” for “€441”, and

(b) in subparagraph (ii), by the substitution of “€496” for “€441”.

5 Amendment of section 21 of Principal Act

5. Section 21(1) of the Principal Act is amended—

(a) by the substitution of “Subject to section 38BA, self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions” for “Self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions”,

(b) in paragraph (a), by the substitution of “€650” for “€500”,

(c) in paragraph (c), by the substitution of “€650” for “€500”,

(d) in paragraph (ea), by the substitution of “€650” for “€500”, and

(e) in paragraph (f), by the substitution of “€650” for “€500” in each place where it occurs.

6 Amendment of section 26 of Principal Act

6. Section 26(1) of the Principal Act is amended—

(a) by the substitution of “Subject to section 38BA, a voluntary contribution” for “A voluntary contribution”, and

(b) by the substitution of “€650” for “€500”.

7 Amendment of section 29 of Principal Act

7. Section 29(1) of the Principal Act is amended by the substitution of “Subject to section 38BA, an optional contributor shall” for “An optional contributor shall”.

8 Amendment of section 30F of Principal Act

8. Section 30F(1) of the Principal Act is amended by the substitution of “Subject to subsection (1A) and section 38BA” for “Subject to subsection (1A)”.

9 Calculation of certain rates of contribution applicable to part years

9. Chapter 6 of Part 2 of the Principal Act is amended by the insertion of the following section after section 38B:

“Calculation of certain rates of contribution applicable to part years

38BA. (1) Subject to subsection (2), this section applies to a contribution payable under any of the following provisions:

(a) section 21(1);

(b) section 26(1);

(c) section 29(1);

(d) section 30F.

(2) This section shall not apply to contributions payable on emoluments to which Chapter 4 of Part 42 of the Act of 1997 applies.

(3) Where, by virtue of any amendment to this Act, a person is required to pay a contribution to which this section applies at different rates, or in different amounts, in two parts of a contribution year, the rate of the contribution payable by the person in respect of the contribution year shall be determined by the following formula—

((A x C) + (B x D))/12

where—

A is the first rate,

B is the second rate,

C is the number of months (including part months) in the contribution year during which the first rate is effective in relation to the person, and

D is the number of months (including part months) in the contribution year during which the second rate is effective in relation to the person.

(4) In this section—

‘contribution’ includes a reference to a contribution payable whether expressed as a euro amount, as a percentage of reckonable income or as a percentage of reckonable emoluments;

‘first rate’ means the contribution effective in relation to a person from the first day of a contribution year until the day before the day on which the second rate becomes effective in relation to the person;

‘second rate’ means the contribution effective in relation to a person on the last day of a contribution year.”.

10 Amendment of section 62 of Principal Act

10. Section 62 of the Principal Act is amended by the insertion of the following subsections after subsection (11):

“(12) The Minister may, subject to subsection (15)(b), prescribe a date or dates after which—

(a) an application for jobseeker’s benefit shall not be made by a class or classes of person to whom regulations under section 68KC(1)(a) or 68KC(2) apply, and

(b) jobseeker’s benefit payments shall cease to be made to a class or classes of person to whom regulations under section 68KC(1)(a) or 68KC(2) apply,

and, in each case, such date or dates shall not be before the relevant date (within the meaning of Chapter 12AA) that applies to such a class.

(13) Notwithstanding anything in this Chapter, an application for jobseeker’s benefit shall not be made by a class of person to...