Social Welfare (Consolidation) Act, 1981
|
CHAPTER 6 Pay-Related Benefit | ||
|
Interpretation. [1973 PRB, s. 1; 1978 AM, s. 18 (2)] |
71.—In this Chapter— | |
“reckonable earnings” means, subject to regulations under this Chapter, earnings derived from insurable employment in respect of which employment contributions are payable in accordance with section 10 (1); | ||
“reckonable weekly earnings” means the average amount, calculated in accordance with regulations, of reckonable earnings received in a week; | ||
“relevant income tax year” means, in relation to pay-related benefit payable in respect of any particular day, such year of assessment within the meaning of the Income Tax Acts as may be prescribed in relation to such benefit. |