Social Welfare (Consolidation) Act, 1993

FIRST SCHEDULE

EMPLOYMENTS, EXCEPTED EMPLOYMENTS AND EXCEPTED SELF-EMPLOYED CONTRIBUTORS

PART I

Employments

Section 9 .

[1981, Sch. 1]

1. Employment in the State under any contract of service or apprenticeship, written or oral, whether expressed or implied, and whether the employed person is paid by the employer or some other person, and whether under one or more employers, and whether paid by time or by the piece or partly by time and partly by the piece, or otherwise, or without any money payment.

2. Employment under such a contract as aforesaid—

(a) as master or a member of the crew of—

(i) any ship registered in the State, or

(ii) any other ship or vessel of which the owner, or, if there is more than one owner, the managing owner or manager, resides or has his principal place of business in the State, or

(b) as captain or a member of the crew of—

(i) any aircraft registered in the State, or

(ii) any other aircraft of which the owner, or, if there is more than one owner, the managing owner or manager, resides or has his principal place of business in the State.

3. Employment in the civil service of the Government or the civil service of the State and employment such that the service therein of the employed person is, or is capable of being, deemed under section 24 of the Superannuation Act, 1936 , to be service in the civil service of the Government or the civil service of the State.

4. Employment as a member of the Defence Forces.

5. Employment under any local or other public authority.

6. Employment as a court messenger under section 4 of the Enforcement of Court Orders Act, 1926 .

7. Employment as a trainee midwife, student midwife, pupil midwife, probationary midwife, trainee nurse, student nurse, pupil nurse or probationary nurse. In this paragraph “nurse” includes a nursery or children's nurse.

8. Employment by the Minister as manager of an employment office.

9. Employment as a member of the Garda Síochána.

[ S.I. No. 58 of 1988 , A. 5]

10. Employment where the employed person is a person in Holy Orders or other minister of religion or a person living in a religious community as a member thereof.

[1989, s. 17]

11. Employment by An Post as a sub-postmaster remunerated by scale payment.

PART II

Excepted Employments

Section 9 .

[1981, Sch. 1]

1. Employment in the service of the husband or wife of the employed person.

2. Employment of a casual nature otherwise than for the purposes of the employer's trade or business, and otherwise than for the purposes of any game or recreation where the persons employed are engaged or paid through a club.

3. Employment by a prescribed relative of the employed person, being either employment in the common home of the employer and the employed person or employment specified by regulations as corresponding to employment in the common home of the employer and the employed person.

4. Employment specified in regulations as being of such a nature that it is ordinarily adopted as subsidiary employment only and not as the principal means of livelihood.

5. Employment specified in regulations as being of inconsiderable extent.

[1984AM, s. 9]

6. Employment under a scheme administered by An Foras ?ise-anna Saothair and known as the Social Employment Scheme.

PART III

Excepted Self-Employed Contributors

Section 17 .

[1988, s. 12; 1990, s. 37; 1993, s. 21]

1. A prescribed relative of a self-employed contributor not being a partner, where he participates in the business of the self-employed contributor and performs the same tasks or ancillary tasks.

2. A self-employed contributor who—

(a) by virtue of the provisions of Chapter 2 of Part III is in receipt of unemployment assistance, or

(b) by virtue of the provisions of Chapter 3 of Part III is in receipt of pre-retirement allowance.

3. A person, the aggregate of whose total reckonable income, reckonable emoluments or reckonable earnings (if any) before deducting so much of any deduction—

(a) allowed by virtue of the provisions referred to in section 33 of the Finance Act, 1975 , to be deducted or set off against income in charging it to income tax, or

(b) allowed in accordance with 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 )) to be deducted on payment of emoluments or earnings,

is below a prescribed amount.

4. An employed contributor or a person who is in receipt of a pension arising from a previous employment of his or of his spouse, in the case of either of whom the income for the contribution year does not include reckonable emoluments or in the case of reckonable income, income to which Chapter II or III of Part IV of the Income Tax Act, 1967 , applies.

5. A person employed in any one or more of the employments specified in regulations under section 11, being employments in respect of which the contribution payable under the said regulations are reckoned only in relation to the grant of widow's (contributory) pension, deserted wife's benefit or orphan's (contributory) allowance and are not reckoned in relation to the grant of any other benefit.

6. A person who is regarded as not resident or not ordinarily resident in the State in accordance with the provisions of the Income Tax Acts and whose reckonable income for that year does not include income to which Chapter II or III of Part IV of the Income Tax Act, 1967 , applies.

[1993, s. 3]