Social Welfare (Pay-Related Benefit) Act, 1973

Pay-related contributions.

5.—(1) There shall, subject to such conditions as may be prescribed, be contributions (in this Act referred to as pay-related contributions) in respect of employed contributors which shall comprise—

(a) a contribution by the employed contributor, and

(b) a contribution by the employer of the employed contributor,

at such rate related to the reckonable earnings of the employed contributor as may be prescribed.

(2) References to contributions or employment contributions in section 6 (other than subsections (1), (2) and (4)) and sections 7, 9, 35, 42, 48, 49, 52, 55 and 57 to 59 of the Act of 1952 shall, unless the context otherwise requires, be construed as including references to pay-related contributions.