Social Welfare Act, 1990

Exemption from payment of contributions, etc.

10.— An employer who, during the period commencing on the 23rd day of October, 1989, and ending on the 28th day of February, 1990, employed additional employees 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, shall not, during the period commencing on the 6th day of April, 1990, and ending on the 5th day of April, 1991, 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) of the Principal Act (inserted by section 5 of the Act of 1982);

(b) the employment contribution specified in subsection (2) (a) (ii) and the increase specified in subsection (2) (b) of section 65 (inserted by section 7 of the Act of 1988) 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 employment and training levy payable by an employer under section 16 (c) of the Youth Employment Agency Act, 1981 (as extended by section 25 of the Labour Services Act, 1987 ); 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 .