Social Welfare Act, 1995

Exemption from payment of contributions.

10.—Section 10 of the Principal Act is hereby amended by the insertion after subsection (9) (inserted by section 10 of the Act of 1994) of the following subsection:

“(10) Regulations may, subject to such conditions and in such circumstances as may be prescribed, exempt an employer who employs an employee under and by virtue of a scheme administered by the Department of Social Welfare known as the Employers' Pay-Related Social Insurance Exemption Scheme, from the liability to pay the contribution specified in section 10 (1) (d) in respect of any such employee.”.