Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996

• Jurisdiction: Ireland
• Citation: IR SI 312/1996

S.I. No. 312 of 1996.
SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS, 1996
ARRANGEMENT OF ARTICLES
PART I
Preliminary
1. Citation.
2. Commencement.
3. Definitions.
4. Interpretation.
5. Revocations.
PART II
CONTRIBUTORS AND COLLECTION OF CONTRIBUTIONS
Preliminary
6. Definitions.
CHAPTER 1
Payment of Contributions and Related Matters
7. Deduction of contributions by employers from earnings and emoluments.
8. Remittance of contributions by employer.
9. Time limit for payment of contributions.
10. Charging of interest on arrears of contributions.
11. Estimation by inspector of taxes of contributions due.
12. Estimation by social welfare inspector and deciding officer of contributions due.
13. Return by employer to Collector-General at the end of contribution year.
14. Return by employer of special contributors to Department at the end of contribution year.
15. Issuing of certificate by employer to contributor at the end of contribution year.
16. Issuing of certificate by employer to contributor on cessation of employment.
17. Maintaining records.
18. Inspection of records by contributor.
19. Inspection of employer's records by authorised officer.
20. Furnishing of information to social welfare inspector.
CHAPTER 2
Self -Employed Contributors
21. Commencement as self-employed contributor.
22. Cessation as self-employed contributor.
23. Concurrent employment and self-employment.
24. Self-employed contributor with reckonable income and reckonable emoluments.
25. Change of contributor status (payment of contributions).
26. Assignment of contribution weeks.
27. Excepted emoluments.
CHAPTER 3
Voluntary Contributors
28. Application to become voluntary contributor.
29. Commencement as voluntary contributor.
30. Evidence of reckonable income.
31. Determination of reckonable income for persons becoming or ceasing as voluntary contributors.
32. Minimum rate of voluntary contribution (former employed contributors).
33. Manner of payment of voluntary contributions.
34. Time limit for payment of voluntary contributions.
35. Voluntary contributions paid after due date.
36. Refund of voluntary contributions.
37. Saver of rights of previously employed contributor.
CHAPTER 4
Special Contributors
38. Concurrent employment by two or more employers.
39. Intermediate employers.
40. Notification of information regarding special contributors.
41. Treating deductions from earnings as payment to special contributor.
CHAPTER 5
Optional Contributors
42. Application to become optional contributor.
43. Information to be given when applying to become optional contributor.
44. Information to be supplied by optional contributor.
45. Payment of optional contributions.
46. Manner of payment of optional contributions.
47. Refund of optional contributions.
48. Determination of optional contributions in certain circumstances.
49. Optional contributor and employed contributor in same contribution year (assignment of contribution weeks) .
CHAPTER 6
Miscellaneous Provisions
50. Calculation of contributions.
51. Concurrent employment (employed contributor) .
52. Returns to Collector-General by employers of casual employees.
53. Assignment of prosecution function to Collector-General.
54. Application of Principal Act.
55. Breach of regulations.
PART III
CONTRIBUTIONS
CHAPTER 1
Credited Contributions
56. Pre-entry and change of status credits.
57. Restriction on the grant of credits.
58. Credits in respect of days of incapacity for work, of proved unemployment and on receipt of certain social welfare payments.
59. Credits on receipt of prescribed relative's allowance and retirement pension.
60. Attendance at course of training provided or approved by FAS.
61. Community employment.
62. Participation in approved course of training etc.
63. Credits on ceasing attendance at course of study.
64. Volunteer development workers.
65. Employment as officer or member of Reserve Defence Force.
66. Definition of day of incapacity for work and of unemployment.
67. Notice and evidence for the purposes of credits.
68. Reference to contributions paid or credited to be construed as a reference to contribution weeks.
69. Decision that insured person is not incapable of work.
70. Contributions paid after the due date.
CHAPTER 2
Return of Contributions
71. Disposal of contributions improperly paid.
72. Refund of contributions paid in error.
73. Refund of employment contributions paid in respect of retirement pension to employed contributors and formerly employed voluntary contributors.
74. Amount of refund of employment contributions paid in respect of retirement pension.
75. Refund of contributions paid in respect of old age (contributory) pension to employed contributors and formerly employed voluntary contributors.
76. Amount of refund of employment contributions paid in respect of old age (contributory) pension.
77. Refund of contributions paid in respect of old age (contributory) pension to self-employed contributors and formerly self-employed voluntary contributors.
78. Restriction on refund of contributions.
79. Distribution of refunds of contributions on death.
80. Interest on refunds.
PART IV
INSURABILITY
CHAPTER I
Modifications of Insurance
81. Civil servants and members of the Garda Síochána.
82. Commissioned army officers and members of army nursing service.
83. Certain public service employees.
84. Continuation of modified rate on changing employment.
85. Entitlement to death grant.
86. Application of modified rate in the case of persons employed as ministers of religion.
87. Non-commissioned army officers and enlisted personnel of the Defence Forces.
88. Persons in insurable (occupational injuries) employment.
CHAPTER 2
Subsidiary employments and employment of inconsiderable extent
89. Subsidiary employments.
90. Determination of employment of inconsiderable extent.
91. Application of Chapter 2.
CHAPTER 3
Miscellaneous
92. Prescribed level of income for excepted self-employed contributor.
93. Employment by a prescribed relative.
94. Excepted self-employed contributors (prescribed relatives).
95. Notification to employer by person in concurrent employment.
96. Persons treated as employers.
97. Exemption from liability to pay employment contributions for persons temporarily employed in the State.
98. Payment of contributions while employed outside of the State.
99. Exemption for liability to pay contributions in the case of certain volunteer development workers.
100. Election to become an employed contributor.
101. Treating certain employments at sea as insurable employment.
SCHEDULE A
Amount of refund of contributions paid in respect of retirement pension where the contribution was due prior to 6 April, 1982.
SCHEDULE B
Amount of refund of contributions paid in respect of old age (contributory) pension where the contribution was due prior to 6 April, 1982.
SCHEDULE C
Subsidiary Employment
SCHEDULE D
Persons treated as employers
SCHEDULE E
Revocations
S.I. No. 312 of 1996.
SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) REGULATIONS, 1996.
The Minister for Social Welfare, in exercise of the powers conferred on him by sections 2, 3, 4, 10, 11, 12, 13, 14, 17, 18, 19, 20, 21, 22, 23, 24 and 24A, 24B and 24C (inserted by the Social Welfare (No. 2) Act of 1993 (No. 32 of 1993)) 25, 27, 28, 29, 213, 214 of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), paragraph 12 (inserted by section 12 of the Social Welfare Act, 1996 (No. 7 of 1996)) of Part I of the First Schedule to the Social Welfare (Consolidation) Act, 1993 and paragraphs 3,4 and 5 of Part II of the First Schedule and paragraphs 1 and 3 of Part III of the said Schedule to the said Act and section 10 (as amended by section 4 of the Energy (Miscellaneous Provisions) Act, 1995 (No. 35 of 1995)) of the Continental Shelf Act, 1968 (No. 14 of 1968), hereby makes the following Regulations
PART I Preliminary
	1 Citation.	1. These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996.
	2 Commencement.	2. These Regulations shall come into operation on the 1st day of November, 1996.
	3 Definitions.	3. In these Regulations, save where the context otherwise requires-
"Department" means the Department of Social Welfare;
"due date" means in relation to any contribution under the Principal Act, the date on which the contribution was due to be paid;
"duly notified incapacity for work" means incapacity for work notified under article 67 (a) ;
"earnings" means reckonable earnings paid to an employed contributor;
"emoluments" means reckonable emoluments as defined in section 2 (1) ;
"income tax month" means a month beginning on the 6th day of any of the months of April to March in any contribution year and ending on the 5th day of the following month;
"income tax year" means a year of assessment within the meaning of the Act of 1967;
"inspector" means a person appointed under section 212;
"inspector of taxes" has the meaning assigned to it in section 161 of the Act of 1967;
"prescribed disease" means a disease or injury prescribed for the purposes of section 66;
"reckonable earnings" means -
(i) in the case of an employed contributor, not being a special contributor, emoluments derived from insurable employment or insurable (occupational injuries) employment, to which Chapter IV of Part V of the Act of 1967 applies, but without regard to section 192 of that Act, (other than non-pecuniary emoluments), reduced by so much of the allowable contribution referred to in Regulations 59 and 60...