S.I. No. 88/1990 - Social Welfare (Contributions) (Amendment) Regulations, 1990.

S.I. No. 88 of 1990.

SOCIAL WELFARE (CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1990.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 and 10 (9) of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981) (as amended by the Social Welfare Act, 1990 (No. 5 of 1990)), hereby makes the following Regulations:—

1. (1) These Regulations may be cited as the Social Welfare (Contributions) (Amendment) Regulations, 1990.

(2) These Regulations and the Social Welfare (contributions) Regulations, 1953 to 1985, shall be construed as one and may be cited together as the Social Welfare (Contributions) Regulations, 1953 to 1990.

2. In these Regulations:—

"the Principal Act" means the Social Welfare (Consolidation) Act, 1981 ;

"the Principal Regulations" means the Social Welfare (Contributions) Regulations, 1953 ( S.I. No. 5 of 1953 ).

3. These Regulations shall come into operation on the 6th day of April, 1990.

4. The Principal Regulations are hereby amended by the insertion after article 14 of the following articles:—

"PART V

EXEMPTION OF EMPLOYED CONTRIBUTORS FROM PAYMENT OF CONTRIBUTIONS

Definitions (Part V).

15. For the purposes of this Part—

'reckonable earnings' means emoluments, derived from insurable employment or insurable (occupational injuries) employment, to which Chapter IV of Part V of the Income Tax Act, 1967 (No. 6 of 1967) applies but without regard to section 192 of that Act, (other than non-pecuniary emoluments), reduced by so much of the allowable contribution referred to in Regulations 59 and 60 of the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ) (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) as is deducted on payment of those emoluments;

'relevant period' means the period in respect of which an employed contributor is remunerated.

Amounts prescribed for the purposes of section 10 (9) of the Principal Act.

16. An employed contributor to whom paragraph (a) of subsection (9) of section 10 of the Principal Act applies shall be exempted from the employment contribution payable under section 10 (1) (b) (i) of that Act in respect of reckonable earnings from an employment in any relevant period where such earnings are—

( a ) £60 or less, if he is remunerated on a weekly basis;

( b ) £120 or less, if he is remunerated on a fortnightly basis;

( c ) £130 or less, if he is remunerated on a bi-monthly basis;

( d ) £260 or less, if he is remunerated on a monthly basis; or

( e ) £12 or less a day, in the case of an employed contributor who is a casual employee as defined in article 19 of the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1989 ( S.I. No. 298 of 1989 ).".

GIVEN under my Official Seal of the Minister for Social Welfare this 6th day of April, 1990.

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 6th day of April, 1990.

ALBERT REYNOLDS,

Minister for Finance.

EXPLANATORY NOTE.

These regulations provide that employees liable for the full rate social insurance contribution of 5.5 per cent (Class A1) shall be exempted from liability for the employee element of social insurance contributions, with effect from 6 April, 1990, where their gross earnings are below £60 per week or its equivalent in the case of employees remunerated other than on a weekly basis.