Social Welfare Act, 1987

Exemption from payment of contributions, etc.

6.—Any employer who, during the period commencing on the 16th day of December, 1986, and ending on the 31st day of January, 1987, employed, under and by virtue of the scheme administered by the Department of Social Welfare and known as the Employers' Pay-Related Social Insurance Exemption Scheme, additional employees shall not, during the period commencing on the 6th day of April, 1987, and ending on the 5th day of April, 1988. be liable to pay in respect of additional employees who constitute a net increase in the employer's workforce under the scheme all or any of the following, namely—

(a) the contribution specified in section 10 (1) (b) (ii) (as amended by the Social Welfare Act, 1982 ), of the Principal Act;

(b) the employment contribution specified in subsection (2) (a) (ii), and the increase specified in subsection (2) (b), of section 65 (as amended by the Act of 1986) of the Principal Act;

(c) the health contribution payable by an employer under section 5 (1) (b) of the Health Contributions Act, 1979 ;

(d) the youth employment levy payable under section 16 (c) of the Youth Employment Agency Act, 1981 ; or

(e) the employers' redundancy contribution payable under section 28 (inserted by section 3 of the Redundancy Payments Act, 1979 , and extended by section 2 of the Protection of Employees (Employers' Insolvency) Act, 1984 ) of the Redundancy Payments Act, 1967 .