S.I. No. 94/1982 - Social Welfare (Collection of Employment Contributions by The Collector-General) (Amendment) Regulations, 1982.

S.I. No. 94 of 1982.

SOCIAL WELFARE (COLLECTION OF EMPLOYMENT CONTRIBUTIONS BY THE COLLECTOR-GENERAL) (AMENDMENT) REGULATIONS, 1982.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 and 15 of the Social Welfare (Consolidation) Act 1981 (No. 1 of 1981 ), hereby makes the following Regulations:—

1. (1) These Regulations may be cited as the Social Welfare (Collection of Employment Contributions by the Collector-General) (Amendment) Regulations, 1982.

(2) These Regulations and the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1979 ( S.I. No. 77 of 1979 ) shall be construed as one and may be cited together as the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations 1979 and 1982.

(3) These Regulations shall come into operation on the 6th day of April, 1982.

2. In these Regulations—

"the Principal Regulations" means the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1979.

"casual employee" and "week" have the meanings assigned to them respectively by Regulations 47 and 49 of the Income Tax (Employment) Regulations, 1960 ( S.I. No. 28 of 1960 ).

3. Articles 8, 9 and 10 of the Principal Regulations shall not apply as respects casual employees.

4. An employer shall on every Saturday send to the Collector a return, in a form provided or approved by the Revenue Commissioners, showing in respect of each casual employee to whom he made any such payment of emoluments as is referred to in Regulation 8 of the Income Tax (Employment) Regulations, 1960 at any time during the week ended on the previous Wednesday:—

(i) the amount of employment contribution payable by the employee in that week;

(ii) the amount of employment contribution which the employer was liable to remit to the Collector;

(iii) the rate of employment contribution applicable to the employee;

(iv) the day or days of that week on which the employee was employed.

GIVEN under the Official Seal of the Minister for Social Welfare

this 31st day of March, 1982.

MICHAEL WOODS,

Minister for Social Welfare.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance

this 31st day of March, 1982.

RAY MacSHARRY,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations require an employer to furnish to the Collector-General details of the employment contribution payable in respect of each casual employee employed by him during each week. Similarly, an employer is required to provide details of the days in each week on which the casual employee was employed.