Social Welfare (Amendment) Act, 1978
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Amendment of section 36 of Social Welfare (Occupational Injuries) Act, 1966. |
16.—(1) The following are hereby substituted for sections 36 (2) and 36 (3) of the Social Welfare (Occupational Injuries) Act, 1966 , which relate to employment contributions: | |
“(2) (a) In relation to an employed contributor who, but for subsection (1) of this section, would not be an employed contributor— | ||
(i) in case he is under the age of 16 years, no employment contributions shall be payable, | ||
(ii) in any other case (including a case in which he is over pensionable age) where in any contribution year a payment is made to or for the benefit of the contributor in respect of reckonable earnings of that contributor, the employment contribution shall consist of an employer's contribution only at the rate of 0.45 per cent of the amount of the contributor's reckonable earnings to which such payment relates; | ||
(b) In relation to an employed contributor who is an employed contributor by virtue of both section 4 of the Principal Act and subsection (1) of this section, the employment contribution payable by his employer under section 6 (1) (b) (ii) of the Principal Act (inserted by the Social Welfare (Amendment) Act, 1978) shall be increased by an amount calculated at the rate of 0.45 per cent of the amount of the reckonable earnings by reference to which the employment contribution under section 6 (1) (b) (ii) of the Principal Act is determined. | ||
(3) The provisions of sections 6 (1) (c) and 6 (1) (d) of the Principal Act shall apply in like manner to contributions under subsection (2) of this section as they apply to contributions by employers under section 6 (1) (b) of that Act.”. | ||
(2) The rate specified in section 36 (2) of the Social Welfare (Occupational Injuries) Act, 1966 (inserted by this section) shall be either confirmed or varied by regulations made by the Minister before the commencement of subsection (1). | ||
(3) Section 36 of the Social Welfare (Occupational Injuries) Act, 1966 , is hereby amended by— | ||
(a) the substitution in subsection (4) of “paragraph (a) (ii)” for “paragraph (b)”, and | ||
(b) the deletion of subsection (6). |