Social Welfare Act, 1988

Application of provisions of Principal Act relating to self-employed contributions and calculation of contributions.

16.—(1) The Minister may by regulations apply (with or without modification) to self-employed contributors and self-employment contributions payable under paragraph (a), (b) or (c) of section 17C of the Principal Act any provisions of the Principal Act which apply to employed contributors or employment contributions.

(2) Regulations may provide for adjustments in the calculation of amounts payable in respect of self-employment contributions to facilitate computation and for the elimination from self-employment contributions of amounts of not more than 5p and for the rounding up of amounts of more than 5p but less than 10p to 10p.