Social Welfare Act, 1988
|
Amendment of First Schedule to Principal Act. |
12.—The First Schedule to the Principal Act is hereby amended by the insertion after Part II of the following Part: | |
“PART IIA | ||
EXCEPTED SELF-EMPLOYED CONTRIBUTORS | ||
1. A prescribed relative of a self-employed contributor not being a partner, where he participates in the business of the self-employed contributor and performs the same tasks or ancillary tasks. | ||
2. A self-employed contributor who by virtue of the provisions of sections 137 and 138 is in receipt of unemployment assistance. | ||
3. A person, the aggregate of whose total reckonable income, reckonable emoluments or reckonable earnings (if any) before deducting so much of any deduction— | ||
(a) allowed by virtue of the provisions referred to in section 33 of the Finance Act, 1975 , to be deducted or set off against income in charging it to income tax, or | ||
(b) allowed in accordance with regulations 59 and 60 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960) (inserted by the Income Tax (Employments) Regulations, 1972 (S.I. No. 260 of 1972)) to be deducted on payment of emoluments or earnings, | ||
is below a prescribed amount. | ||
4. An employed contributor or a person in receipt of a pension arising from a previous employment in the case of either of whom the reckonable income for the contribution year does not include income to which Chapter II or III of Part IV of the Income Tax Act, 1967 , applies. | ||
5. A person employed in any one or more of the employments specified in Regulations under section 7, being employments in respect of which the contribution payable under the said Regulations are reckoned only in relation to the grant of widow's (contributory) pension, deserted wife's benefit or orphan's (contributory) allowance and are not reckoned in relation to the grant of any other benefit.”. |