SOCIAL WELFARE AND PENSIONS (MISCELLANEOUS PROVISIONS) ACT 2013

Cited asIR No. 20/2013
JurisdictionIreland


SOCIAL WELFARE AND PENSIONS (MISCELLANEOUS PROVISIONS) ACT 2013

2013 Number 20

An Act to amend and extend the Social Welfare Acts, the Civil Registration Act 2004, the Pensions Act 1990 and to provide for related matters.

[28th June 2013]

Be it enacted by the Oireachtas as follows:

1 Preliminary and General

PART 1

Preliminary and General

S-1 Short title, construction, collective citations and commencement

1 Short title, construction, collective citations and commencement

(1) This Act may be cited as the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013.

(2) The Social Welfare Acts and Parts 1 and 2 shall be read together as one.

(3) The Civil Registration Acts 2004 to 2012 and Part 3 shall be read together as one and may be cited together as the Civil Registration Acts 2004 to 2013.

(4) The Pensions Acts 1990 to 2012 and Part 4 shall be read together as one and may be cited together as the Pensions Acts 1990 to 2013.

(5) Sections 3 , 8 , 15 , 22 (b), 26 , 27 , 28 , 29 , and 34 shall come 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.

2 Amendments to Social Welfare Acts

PART 2

Amendments to Social Welfare Acts

S-2 Definitions

2 Definitions

2. In this Part-

"Act of 2010" means the Social Welfare and Pensions Act 2010 ;

"Principal Act" means the Social Welfare Consolidation Act 2005 .

S-3 Amendments consequent upon dissolution of An Foras Áiseanna Saothair

3 Amendments consequent upon dissolution of An Foras Áiseanna Saothair

(1) Section 2 of the Principal Act is amended-

(a) in subsection (1)-

(i) by inserting the following definition:

" 'approved course of training' means a course of training provided by or on behalf of-

(a) an education and training board specified in Schedule 2 to the Education and Training Boards Act 2013 , or

(b) a body established by or under an enactment that provides for the dissolution of An Foras Áiseanna Saothair and confers on that body functions that are similar to the functions that, immediately before the day on which the body stands established, were vested in An Foras Áiseanna Saothair;",

(ii) in paragraph (b) of the definition of "reckonable earnings"-

(I) in subparagraph (i) by substituting "Part 44 of that Act," for "Part 44 of that Act, and", and

(II) by substituting the following for subparagraph (ii):

"(ii) payments to persons attending approved courses of training, and

(iii) payments to persons attending or engaged in courses or schemes provided or approved by-

(I) Teagasc, or

(II) the National Tourism Development Authority,",

and

(b) in subsection (2)(a)(v) by substituting "an approved course of training," for "a non-craft full-time course approved by An Foras Áiseanna Saothair under the Industrial Training Act 1967 ,".

(2) Section 62(8)(a) of the Principal Act is amended by substituting the following for subparagraph (v):

"(v) attendance at an approved course of training,".

(3) Section 141(6) of the Principal Act is amended by substituting the following for paragraph (e):

"(e) attendance at an approved course of training,".

(4) Reference No. 13 of Table 2 of Schedule 3 to the Principal Act is amended by substituting "an approved course of training," for "a course approved by An Foras Áiseanna Saothair under the Industrial Training Act 1967 ,".

S-4 Definition of special contributor

4 Definition of special contributor

4. Section 2(1) of the Principal Act is amended in the definition of "special contributor" (inserted by section 13 of the Social Welfare Act 2011 ) by substituting the following for paragraph (b):

"(b) to whom paragraph (b) of section 13(4A) applies;".

S-5 Elections under Taxes Consolidation Act 1997 relating to charging, collection and recovery of self-employment contributions

5 Elections under Taxes Consolidation Act 1997 relating to charging, collection and recovery of self-employment contributions

5. Section 23 of the Principal Act is amended-

(a) by substituting the following for subsection (5) (amended by section 26 of the Act of 2010):

"(5) (a) Subject to paragraph (b), where an election made or deemed to be made under section 1018 of the Act of 1997 has effect for the year of assessment the self-employment contributions payable by a wife shall be charged, collected and recovered as if they were the contributions of her husband.

(b) The question as to the amount of the self-employment contributions payable in respect of the husband or the wife is not affected by this subsection.",

and

(b) by inserting the following after subsection (5):

"(5A) (a) Subject to paragraph (b), where an election made or deemed to be made under section 1031D of the Act of 1997 has effect for the year of assessment the self-employment contributions payable by the civil partner, who is not the nominated civil partner, shall be charged, collected and recovered as if they were the contributions of the nominated civil partner.

(b) The question as to the amount of the self-employment contributions payable in respect of each civil partner in a civil partnership is not affected by this subsection.".

S-6 Contributions by certain employed contributors

6 Contributions by certain employed contributors

(1) Section 2(1) of the Principal Act is amended-

(a) in the definition of "reckonable emoluments" (amended by section 8 of the Social Welfare and Pensions Act 2012 ) by substituting "self-employed contributor or a person to whom Chapter 5B of Part 2 applies," for "self-employed contributor,", and

(b) in the definition of "reckonable income" (amended by section 8 of the Social Welfare (Miscellaneous Provisions) Act 2008 ) by substituting "a self-employed contributor, an optional contributor or, subject to Chapter 5B of Part 2, a person to whom that Chapter of that Part applies," for "a self-employed contributor or an optional contributor,".

(2) Section 6 of the Principal Act is amended-

(a) in subsection (1)-

(i) in paragraph (d) by substituting "voluntary contributors," for "voluntary contributors, and", and

(ii) by inserting the following after paragraph (d):

"(da) contributions under Chapter 5A of Part 2,

(db) contributions under Chapter 5B of Part 2, and",

and

(b) in subsection (2) by substituting "optional contributions, voluntary contributions and contributions under Chapters 5A and 5B of Part 2" for "optional contributions and voluntary contributions".

(3) (a) Part 2 of the Principal Act is amended by inserting the following after Chapter 5A (inserted by section 14 of the Act of 2010):

"CHAPTER 5B

Contributions by Certain Employed Contributors

Application of Chapter 5B

30E. (1) This Chapter applies to an employed contributor who, in a contribution year, receives income referred to in subsection (2) and who-

(a) has attained the age of 16 years but has not attained pensionable age, and

(b) is employed in any one or more of the employments specified in Article 81, 82, 83 or 84 of the Regulations of 1996.

(2) The income received by an employed contributor in a contribution year to which subsection (1) refers is one or both of the following as the case may be:

(a) reckonable emoluments;

(b) reckonable income, where such reckonable income includes income to which-

(i) Chapter 3 of Part 4, or

(ii) Part 43,

of the Act of 1997 applies.

Contribution payable by person to whom Chapter 5B applies

30F. (1) An employed contributor to whom this Chapter applies shall, in addition to any employment contribution which that person is liable to pay under Chapter 2 of Part 2 or regulations made under that Chapter, be liable to a contribution at the rate of 4 per cent of any reckonable emoluments and reckonable income referred to in section 30E and received in a contribution year.

(2) A contribution payable in accordance with this Chapter shall be disregarded in determining whether the contribution conditions for any benefit are satisfied.

(3) Regulations may provide for adjustments in the calculation of amounts payable in respect of liability for contributions under this Chapter to facilitate computation and for the elimination from such contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent.

(4) Where, for a year of assessment (within the meaning of the Tax Acts), the Revenue Commissioners and an employer enter into an agreement under a specified provision of the Act of 1997 whereby the employer will account to the Revenue Commissioners, in accordance with that provision, in respect of the income tax due on qualifying emoluments (within the meaning of that provision) and where that agreement is not null and void, then in respect of those qualifying emoluments-

(a) the employer-

(i) as part of that agreement and in so far as the qualifying emoluments comprise reckonable emoluments to which the agreement applies, of an employed contributor to whom this Chapter applies, shall pay a contribution at a rate of 4 per cent in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and

(ii) notwithstanding Article 7 of the Regulations of 1996, shall not be entitled to recover from an employed contributor any part of a contribution paid in accordance with subparagraph (i),

and

(b) a contribution paid in accordance with paragraph (a)(i) shall be disregarded in determining whether the contribution conditions for any benefit are satisfied.

(5) In subsection (4) 'specified provision' means such provision as may be prescribed for the purposes of that subsection.

Regulations providing for collection of contributions under Chapter 5B etc.

30G. (1) For the purposes of the contribution payable in accordance with this Chapter, regulations may provide for-

(a) the time and manner of payment of such contributions,

(b) the collection...

To continue reading

Request your trial