S.I. No. 296/1988 - Social Welfare (Notification by Employers of Commencement of Employment) Regulations, 1988.

S.I. No. 296 of 1988.

SOCIAL WELFARE (NOTIFICATION BY EMPLOYERS OF COMMENCEMENT OF EMPLOYMENT) REGULATIONS, 1988.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 and 111 of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981) and section 15A of that Act (as inserted by the Social Welfare (No. 2) Act, 1987 (No. 29 of 1987)), hereby makes the following Regulations:—

1. These Regulations may be cited as the Social Welfare (Notification by Employers of Commencement of Employment) Regulations, 1988.

2. In these Regulations:—

The "Principal Act" means the Social Welfare (Consolidation) Act, 1981 (No. of 1981);

"Inspector" means an inspector appointed under section 114 of the Principal Act;

"Certificate of Cessation of employment" means a certificate issued by an employer to an employee in accordance with the provisions of paragraph 2 of regulation 22 or paragraph 6 (a) of regulation 25 of the Income Tax (Employment) Regulations, 1960, ( S.I. No. 28 of 1960 ).

3. These Regulations shall come into operation on the 1st day of January, 1989.

4. Notification by an employer to whom article 7 of these Regulations applies of commencement of employment in accordance with these Regulations shall be required in the case of a person whose employment commences on or after the 1st day of January, 1989 save where:—

(a) the employee is a person in respect of whom article 4 of the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1982 ( S.I. No. 94 of 1982 ) applies, or

(b) the employer receives from the employee a certificate of cessation of employment (commonly known as Form P45) completed by the former employer showing that in the week before the commencement of the relevant employment, the employee was employed by the former employer and had been so employed for a minimum period of six weeks and that employment contributions had been deducted in respect of such employment.

5. Every notification under article 4 of these Regulations shall—

(a) be made in the form set out in the Second Schedule hereto or in a form substantially to the like effect,

(b) contain the particulars indicated in that form,

(c) be signed by or on behalf of the employer, and

(d) be sent within one month of the commencement of the relevant employment to the employment exchange or to such other place appointed by the Minister as a local employment office nearest to the employers place of business.

6. Where a notification under article 4 of these Regulations has been made otherwise than in the appropriate form, the Minister may, if he thinks fit, treat the notification as if it had been made in the appropriate form.

7. An employer engaged in any of the industries, trades or businesses specified in the First Schedule hereto shall be required to notify the Minister of the commencement of employment of each employee in accordance with the provisions of these Regulations except where the Minister has notified the employer that the provisions of this article shall not apply in respect of specified employments by him.

8. An employer who by virtue of article 7 is required to notify the Minister of the commencement of an employment shall retain the receipt issued to him in respect of such notification for a period of two years from the date of notification and shall produce the receipt at such time as an inspector may require.

9. Any question arising as to whether an employment is an employment to which these Regulations apply shall be decided by a deciding officer appointed under section 295 of the Principal Act.

FIRST SCHEDULE.

List of Industries, Trades and Businesses Required to Submit Notification of Commencement of Employment.

The Construction Industry including the building, alteration, decoration, repair or demolition of any building or structure.

Contract Cleaning.

Forestry work excluding work carried out by permanent employees of the Department of Energy.

The Security Industry.

SECOND SCHEDULE.

See Form attached

GIVEN under the Official Seal of the Minister for Social Welfare

this 21st day of Nov. 1988.

MICHAEL WOODS,

Minister for Social Welfare.

EXPLANATORY NOTE.

These regulations impose an obligation on employers engaged in the Construction Industry, Contract Cleaning, Forestry Work and the Security Industry to notify the Minister of the commencement of employment in the case of each person whose employment commences on or after January 1st 1989. The Regulations provide that notification shall not be required however in the case of:—

(a) casual employees, or

(b) Employees who, as evidenced by form P45, commence employment within one week of leaving a previous employment in which they were employed for a minimum of six weeks and in respect of which social insurance contributions were deducted.

Section 2 of the Social Welfare (No. 2) Act of 1987 provides that an employer who fails to provide the required notification of commencement of employment shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 and or a term of imprisonment not exceeding one year and on conviction on indictment to a fine not exceeding £10,000 and or a term of imprisonment not exceeding three years.