S.I. No. 352/1994 - Social Welfare (Contributions) (Amendment) Regulations, 1994.

S.I. No. 352 of 1994.

SOCIAL WELFARE (CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1994.

The Minister for Social Welfare, in exercise of the powers conferred on him by section 4 of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993) and section 28 of that Act (as amended by section 6 of the Social Welfare (No. 2) Act, 1993 (No. 32 of 1993)), hereby makes the following Regulations:—

1 Citation.

1. These Regulations may be cited as the Social Welfare (Contributions) (Amendment) Regulations, 1994.

2 Interpretation.

2. In these Regulations—

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

"the Regulations of 1979" means the Social Welfare (Contributions) (Amendment) Regulations, 1979 ( S.I. No. 135 of 1979 ).

3 Disposal of contributions improperly paid.

3. The Principal Regulations are hereby amended by the insertion after article 11 of the following article:

"11A. Where employer's contributions are paid at the wrong rate by an employer, the Minister may treat them as paid on account of employer's contributions properly payable by such employer.".

4 Return of contributions paid in error.

4. Article 12 of the Principal Regulations are hereby amended by—

( a ) the substitution for sub-article (1) (as amended by article 10 of the Regulations of 1979) of the following sub-article:

"(1) Subject to articles 11 and 11A of these Regulations and this article, any contributions paid in error by a person or their employer in respect or on behalf of that person shall be returned by the Minister or the Collector-General, as appropriate, to that person or to their employer, as the case may require, if application to that effect is made in writing to the Minister or the Collector-General, as appropriate, in accordance with sub-article (4) of this article.",

( b ) the insertion after paragraph (b) of sub-article (2) of the following paragraph:

"( c ) an amount equivalent to the amount of any employer's contributions which have under the provisions of article 11A of these Regulations been treated as paid on account of employer's contributions properly payable but any amount so deducted shall be deducted only from contributions comprising employer's contributions.", and

( c ) the substitution for sub-article (4) (as amended by article 11 of the Regulations of 1979) of the following sub-article:

"(4) Application for the return of contributions paid in error shall be made not earlier than the last day of the contribution year in respect of which such contributions were paid, in such form and in such manner as the Minister or the Collector-General, as appropriate, may from time to time determine.".

5 Return of self-employment contributions paid in error.

5. Article 32 of the Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) Regulations, 1988 ( S.I. No. 62 of 1988 ) is hereby amended by—

( a ) the substitution for sub-article (1) of the following sub-article:

"(1) Subject to the provisions of article 31 any self-employment contributions paid in error by a self-employed contributor or by their employer in respect or on behalf of such contributor shall be returned by the Minister or the Collector-General, as appropriate, to that contributor, if application to that effect is made in writing to the Minister or the Collector-General, as appropriate, in accordance with sub-article (3).".

( b ) the substitution for sub-article (3) of the following sub-article:

"(3) Application for the return of self-employment contributions paid in error shall be made not earlier than the last day of the contribution year in respect of which such contributions were paid, in such form and in such manner as the Minister or the Collector-General, as appropriate, may from time to time determine.".

GIVEN under the Official Seal of the Minister for Social Welfare, this 28th day of October, 1994.

MICHAEL WOODS,

Minister for Social Welfare.

EXPLANATORY NOTE.

Under existing provisions, an application for the return of social insurance contributions paid in error must be made within three years from the end of the contribution year in respect of which such contributions were paid. This period may be extended by the Minister in certain circumstances.

These Regulations abolish the time limit and provide for off-setting an amount due to an employer in respect of employer's contributions against an outstanding liability.