Social Welfare (Miscellaneous Provisions) Act 2023

Amendment of section 13 of Principal Act (employment contributions)

31. Section 13(4B) of the Principal Act is amended, by the substitution of the following paragraph for paragraph (a):

“(a) deemed to be an employed contributor, where that person—

(i) having attained the age of 16 years and not having attained pensionable age, or

(ii) being a person born on or after 1 January 1958 who has attained pensionable age but has neither attained the age of 70 years nor been awarded a State pension (contributory),

is no longer employed in an employment specified in Part 1 of Schedule 1, not being an employment specified in Part 2 of that Schedule, and”.