Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contribution Rates) Regulations, 2001

JurisdictionIreland
CitationIR SI 134/2001

The Minister for Social, Community and Family Affairs, in exercise of the powers conferred on him by sections 4 (as amended by section 17 of the Social Welfare Act, 2000 (No. 4 of 2000)), 11 (as amended by section 28 of the Social Welfare Act, 2001 (No. 5 of 2001)), 14, 19 (as amended by section 9 of the Social Welfare Act, 2001 ), 24C, 26 and 27 of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), hereby makes the following Regulations:-

Citation and construction.

1. (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contribution Rates) Regulations, 2001.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2001 shall be construed together as one and may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2001.

Commencement.

2. These Regulations shall come into operation on 6 April, 2001.

Definitions.

3. In these Regulations, “the Principal Regulations” means the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ).

Amendments consequential on removal of employer PRSI ceiling.

4. The Principal Regulations are amended by -

(a) the deletion of articles 23 (3), 24, 38, and 51,

(b) the deletion in paragraph (b) of article 23 (1) of “or would have been payable but for the provisions of section 10(1) (c) or (e)”,

(c) the substitution in article 25 for sub-article (1) of the following sub-article:

“(1) Where a person -

(a) becomes a self-employed contributor subsequent to being an employed contributor in any contribution year, or

(b) is a self-employed contributor prior to being an employed contributor in any contribution year,

and is a person to whom paragraphs (a) or (c) of section 18(1) applies, self-employment contributions shall be payable by him at the percentage amount or the amount specified in the said paragraphs, whichever is the greater.”,

(d) the deletion in article 49 (1) of “or would have been payable but for the provisions of section 10(1) (e)”,

(e) the deletion in article 68 of “or would have been paid but for section 10 (1) (e)” in each place where those words occur, and

(f) the deletion in article 70 (1) of“, or would have been paid but for section 10 (1) (e)”.

Voluntary contributions - removal of minimum rates.

5. The Principal Regulations are...

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