Social Welfare (Consolidation) Act, 1981
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Legislation Directory Entry
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CHAPTER 6 Pay-Related Benefit |
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Interpretation. [1973 PRB, s. 1; 1978 AM, s. 18 (2)] |
71.—In this Chapter— |
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“reckonable earnings” means, subject to regulations under this Chapter, earnings derived from insurable employment in respect of which employment contributions are payable in accordance with section 10 (1); |
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“reckonable weekly earnings” means the average amount, calculated in accordance with regulations, of reckonable earnings received in a week; |
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“relevant income tax year” means, in relation to pay-related benefit payable in respect of any particular day, such year of assessment within the meaning of the Income Tax Acts as may be prescribed in relation to such benefit. |