Social Welfare Act, 1994

Exemption from payment of contributions.

10.—Section 10 of the Principal Act is hereby amended by the insertion after subsection (8) of the following subsection:

“(9) An employer who, during the period commencing on the 6th day of April, 1994, and ending on the 5th day of April, 1995, employs additional employees under and by virtue of the scheme administered by the Department of Social Welfare known as the Employers' Pay-Related Social Insurance Exemption Scheme, shall not, during the period commencing on the 6th day of April, 1994, and ending on the 5th day of April, 1996, be liable to pay the contribution specified in section 10 (1) (d) in respect of additional employees who constitute a net increase in the employer's workforce under the scheme above that applying on the 21st day of February, 1994.”.