Employment Guarantee Fund Act, 1980

Employer's employment surcharge.

5.—(1) The employment contribution payable by an employer under section 6 (1) (b) (ii) (inserted by the Social Welfare (Amendment) Act, 1978 ) of the Social Welfare Act, 1952 , shall, for the contribution year commencing on the 6th day of April, 1980, be increased by an amount which shall be known and is referred to in this Act as the “employer's employment surcharge”, and the employer's employment surcharge shall be payable in respect of the reckonable earnings by reference to which the employment contribution is determined under the Social Welfare Acts, 1952 to 1980, and shall be calculated at the rate of 0.35 per cent of the amount of such reckonable earnings and shall be deemed to be an employment contribution within the meaning of those Acts.

(2) Subsection (1) of this section shall not have effect in relation to an employee to whom article 7 or 8 of the Social Welfare (Modifications of Insurance) Regulations, 1979 (S.I. No. 87 of 1979), applies.

(3) Sections 6 (1) (c) and 6 (1) (d) (inserted by the Social Welfare (Amendment) Act, 1978 ) of the Social Welfare Act, 1952 , shall apply to an employer's employment surcharge in like manner as they apply to contributions by employers under section 6 (1) (b) of that Act.

(4) Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of any person employed by him (or otherwise to recover from such a person) the employer's employment surcharge payable in respect of that person.

(5) An employer's employment surcharge shall be paid into the Social Insurance Fund.

(6) All sums paid into the Social Insurance Fund under subsection (5) of this section shall, up to the date on which the Fund is wound up as provided for under section 7 of this Act, be paid out of the Social Insurance Fund to the Fund in such manner and at such times as may be determined by the Minister for Social Welfare.