S.I. No. 121/1990 - Protection of Employees (Employers' Insolvency) (Occupational Pension Scheme) (Forms and Procedure) Regulations, 1990.


S.I. No. 121 of 1990.

PROTECTION OF EMPLOYEES (EMPLOYERS' INSOLVENCY) (OCCUPATIONAL PENSION SCHEME) (FORMS AND PROCEDURE) REGULATIONS, 1990.

I, BERTIE AHERN, Minister for Labour, in exercise of the powers conferred on me by sections 7 and 16 of the Protection of Employees (Employers' Insolvency) Act, 1984 (No. 21 of 1984), hereby make the following regulations:

1. (1) These Regulations may be cited as the Protection of Employees (Employers' Insolvency) (Occupational Pension Scheme) (Forms and Procedure) Regulations, 1990 and shall come into operation on 23rd day of May, 1990.

(2) The Protection of Employees (Employers' Insolvency) (Forms and Procedure) Regulations, 1984 ( S.I. No. 356 of 1984 ), and these Regulations may be cited together as the Protection of Employees (Employers' Insolvency) (Forms and Procedure) Regulations, 1984 and 1990.

2. In these Regulations:—

"the Act" means the Protection of Employees (Employers' Insolvency) Act, 1984 (No. 21 of 1984);

"the section" means section 7 of the Act.

3. The following forms shall be used as regards applications under the section:

( a ) in the case of applications for payment of—

(i) amounts deducted from the pay of an employee in respect of the employee's contribution to an occupational pension scheme and which were not paid into the occupational pension scheme, and

(ii) the unpaid contributions of an employer on his own account to an occupational pension scheme,

the form (Form IP 6) set out in Part I of the Schedule to these Regulations, or a form substantially to the like effect and

( b ) in the case of a certificate given by an actuary for the purposes of subsection (3) of the section, the form (Form IP 7) set out in Part II of the said Schedule or a form substantially to the like effect.

4. Every application under the section in respect of unpaid contributions of an employer on his own account to an occupational pension scheme shall be accompanied by an actuarial certificate certifying the amount referred to in subsection (3) (b) of the section and such certificate shall be obtained by the relevant officer, or, as may be appropriate, the person appointed under section 5 (1) of the Act.

5. Every application under the section in respect of the unpaid contributions of an employer on his own account to an occupational pension scheme shall be accompanied by a certificate given for the purposes of section 7 (3) of the Act by an actuary.

6. An application under the section shall be made to the Minister—

( a ) in case, in relation to the insolvency of the employer concerned, a person stands for the time being appointed under section 5 of the Act, through that person, and

( b ) in any other case—

(i) where there is for the time being in relation to the employer concerned a relevant officer, through that officer,

(ii) where there is not for the time being in relation to such employer a relevant officer, by being sent to the Secretary, Department of Labour at his address in Dublin.

7. Where an application under the section is received by a relevant officer or a person appointed under section 5 of the Act, the officer or person, having examined the application, shall, as soon as may be, forward it to the Minister.

8. (1) Where an application under the section is received by the Minister through a relevant officer or a person appointed by him under section 5 of the Act, then, unless the Minister is satisfied that there are particular reasons for making the payment directly to the applicant, any payment falling to be made on foot of the application shall be made to the officer or person through whom the application was received.

(2) Where a payment is made by a relevant officer or a person appointed by the Minister under section 5 of the Act by reason of an application under the section, such relevant officer or person shall, as soon as may be, inform the Minister in writing of the making of the payment.

9. The Protection of Employees (Employers' Insolvency) (Occupational Pension Scheme) (Forms and Procedure) Regulations, 1985 (S.I. 123 of 1985), are hereby revoked.

SCHEDULE

PART I

FORM IP6

AN ROINN SAOTHAIR

DEPARTMENT OF LABOUR

APPLICATION FOR PAYMENT OF UNPAID OCCUPATIONAL PENSION SCHEME CONTRIBUTIONS

PROTECTION OF EMPLOYEES (EMPLOYERS' INSOLVENCY) ACTS, 1984 AND 1990.

IMPORTANT: PLEASE READ THESE NOTES BEFORE COMPLETING THIS FORM

1.

Part 1 of this form and the schedule should be completed by a trustee, administrator or other person competent to act on behalf of the occupational pension scheme.

2.

After completion of Part 1 and the schedule, this form should be sent or returned to the insolvent employer's representative.

3.

The insolvent employer's representative is the person appointed in connection with an employer's insolvency (e.g., receiver, liquidator or a person appointed by the Minister for Labour under Section 5 of the Protection of Employees (Employers' Insolvency) Act, 1984 ).

4.

Part 2 of this form should be completed by the insolvent employer's representative.

5.

Where a claim is being made for unpaid contributions payable by an employer on his own account, a completed actuarial certificate, Form IP7, must be obtained by the insolvent employer's representative and attached to the claim.

6.

A copy of the terms of occupational pension scheme should be attached to this application, if not already furnished to the Department of Labour.

7.

Documentation confirming the existence of the occupational pension scheme should accompany this application, e.g. a Trust Deed and a Deed of Adherence in the case of an industry-wide scheme and a Trust Deed in the case of an individual scheme.

8.

The annual subscription rate together with a breakdown of the unpaid contributions in respect of the 12 months prior to the date of insolvency should be attached.

9.

The date of insolvency for the purpose of payments under the above Act is defined in Section 4 of the Protection of Employees (Employers' Insolvency) Act, 1984 .

PART 1

TO BE COMPLETED BY A PERSON COMPETENT TO ACT FOR THE OCCUPATIONAL PENSION SCHEME (See Note 1)

NAME OF INSOLVENT EMPLOYER'S REPRESENTATIVE

To ... ... ...

NAME OF OCCUPATIONAL PENSION SCHEME

I am/we are authorised to act on behalf of ... ...

NAME OF INSOLVENT EMPLOYER

In respect of employee(s) of

TYPE OF OCCUPATIONAL PENSION SCHEME

(e.g., Contributory, Non-contributory)

I/We certify that the provisions of the occupational pension scheme, which was in operation for the 12 months prior to the date of the insolvency, provided for contributions as follows:—

Total amount of contributions payable on the employer's own account for the 12 months prior to the date of insolvency ... ...

£

Total amount of contributions payable by the employee(s) for the 12 months prior to the date of insolvency ... ... ... ...

£

I/We apply for payment from the Social Insurance Fund, in accordance with the terms of the Protection of Employees (Employers' Insolvency) Acts, 1984 and 1990, of relevant unpaid contributions to the occupational pension scheme.

I/We declare that any money received by me/us as a result of this application will be paid into the resources of the occupational pension scheme.

I/We understand that where payment is made from the Fund in respect of pension contributions, any rights and remedies in respect of those contributions belonging to the persons competent to act in respect of the scheme shall become rights and remedies of the Minister for Labour.

Signature(s)

Date

Designation (Trustee/Administrator, etc.)

Name(s)

Address

PART 2

TO BE COMPLETED BY THE INSOLVENT EMPLOYER'S REPRESENTATIVE

Employer's PAYE Registered Number

Figures

Letter

Business Name of Insolvent Employer

Business Address

Nature of Business

For Official Use

Nace

DATE OF INSOLVENCY

TYPE OF INSOLVENCY

(As defined in Section 4 of the Protection of Employees (Employers' Insolvency) Act, 1984 )

(e.g. Liquidation, Receivership, Bankruptcy, etc.)

Day

Month

Year

I have examined the claim set out in Part 1 on this form and in the attached schedule. I certify, based on the best information available to me, that the amount of contributions which were not paid into the occupational pension scheme in respect of the 12 months prior to the date of insolvency are:—

Amount unpaid by the insolvent employer on his own account

£

Amount deducted from the employees' wages in respect of contributions to the occupational pension scheme but which was not paid into the said scheme

£

Did sickness/disability form part of the scheme

Did Life Assurance form part of the scheme

Yes

No

Yes

No

If "yes" state element of contribution

If "yes" state element of contribution

An Actuarial Certificate (Form IP 7) (See Note 5)

Is attached

Is not attached

(Tick appropriate box)

To: Minister for Labour,

Davitt House,

Mespil Road,

Dublin 4.

In accordance with the provisions of the Protection of Employees (Employers' Insolvency) Acts, 1984 and 1990, I have accepted, based on the best information available to me, the amounts outstanding to the occupational pension scheme as shown in this application. I confirm that all employees in the scheme were insurable at the date of termination of employment for all benefits under the Social Welfare Acts, 1981 to 1990 in accordance with section 3 of the Protection of Employees (Employers' Insolvency) Act, 1984 . I understand that it may be necessary for you to verify information on the application with other Government Departments. I hereby give my consent to the disclosure of such information as may be necessary. I also agree to make available to you such records as may be required for examination. I undertake to pay to the applicant for payment into the occupational pension scheme concerned any funds received pursuant to this application.

Name of Employer's Representative

Address

Signature of Employer's Representative_____________________________

Date___________________Telephone Number______________________

WARNING

LEGAL PROCEEDINGS MAY BE TAKEN AGAINST ANYONE MAKING A FALSE STATEMENT ON THIS FORM

SCHEDULE

Schedule of deductions made from employees' wages (Contributory Pension Scheme) and on behalf of employees (Non-contributory Pension Scheme) in respect of contributions to the Occupational Pension Scheme which were not paid into the Scheme.

NAME OF OCCUPATIONAL PENSION SCHEME

(Attach continuation sheets to this schedule if necessary)

Name of Employee*

R.S.I. Number

Period of Debt

From    To

Amount Deducted but not paid into Scheme†

£

Grand Total

£

* State if any of the employees were directors of the company by placing "D" after the name above.

†Contributions are payable only in respect of periods of paid employment during the period of debt.

FORM IP7

PART II

ACTUARIAL CERTIFICATE

UNPAID OCCUPATIONAL PENSION SCHEME CONTRIBUTIONS

AN ROINN SAOTHAIR — DEPARTMENT OF LABOUR

PROTECTION OF EMPLOYEES (EMPLOYERS' INSOLVENCY) ACTS, 1984 AND 1990.

IMPORTANT:

PLEASE READ THESE NOTES BEFORE COMPLETING THIS CERTIFICATE

1.

This certificate should be completed by an actuary.

2.

This certificate must accompany Form IP 6 when a claim in respect of unpaid pension scheme contributions, payable by an Employer on his own account, is being made.

NAME OF OCCUPATIONAL PENSION SCHEME

BUSINESS NAME OF INSOLVENT EMPLOYER

DATE OF INSOLVENCY

[As defined in Section 4 of the Act]

Day

Month

Year

( a ) The dissolution provisions of the above occupational pension scheme are as set out in the attached copy of the terms of the occupational pension scheme.

(b) I certify, in accordance with Section 7 (3) (b) of the Protection of Employees (Employers' Insolvency) Act, 1984 , that the amount

£

necessary for the purposes of meeting the liability of the scheme on dissolution to pay the benefits provided by the scheme to or in respect of the employees of the employer is

SIGNATURE OF ACTUARY

DATE

PROFESSIONAL QUALIFICATION

BUSINESS NAME AND ADDRESS OF ACTUARY

Last Name

First Name

GIVEN under my Official Seal, this 11th day of May, 1990.

BERTIE AHERN,

Minister for Labour.

EXPLANATORY NOTE.

The purpose of these Regulations is to revoke the Protection of Employees (Employers' Insolvency) (Occupational Pension Scheme) (Forms and Procedure) Regulations, 1985, ( S.I. No. 123 of 1985 ) and to make new Regulations prescribing revised forms IP6 and IP7 to be used and new procedures to be followed in applications made under the Protection of Employees (Employers' Insolvency) Acts, 1984 and 1990 following the amalgamation of the Redundancy and Employers' Insolvency Fund with the Social Insurance Fund. The applications concerned refer to:

( a ) amounts deducted from the pay of employees in respect of their contributions to an occupational pension scheme but which were not paid into the scheme, and

( b ) unpaid contributions by an employer on his own account to an occupational pension scheme.

The prescribed forms are revised to substitute the name of the Social Insurance Fund for the Redundancy and Employers' Insolvency Fund in accordance with the provisions of the Social Welfare Act, 1990 (No. 5 of 1990).

The revised forms also include some additional requirements to facilitate the processing of applications. These new requirements specify that documentary evidence e.g. a Trust Deed/Deed of Adherence, details of the subscription rate and breakdown of the unpaid contributions in the 12 months prior to the date of insolvency should be attached to an application. They also require the provision of information about the type of occupational pension scheme, whether any element of contributions cover sickness/disability, the insurability of employees under the Social Welfare Acts and whether any employees were also directors of the company etc.