S.I. No. 452/2003 - Social Welfare (Employers' Pay-Related Social Insurance Exemption Scheme) Regulations, 2003

The Minister for Social and Family Affairs in exercise of the powers conferred on her by sections 4 (as amended by section 12 of the Social Welfare (Miscellaneous Provisions) Act, 2002 (No. 8 of 2002)) and 10(10) (inserted by section 10 of the Social Welfare Act, 1995 (No. 3 of 1995)) of the Social Welfare (Consolidation) Act, 1993 (No 27 of 1993), hereby makes the following Regulations:

Citation.

1.   These Regulations may be cited as the Social Welfare (Employers' Pay-Related Social Insurance Exemption Scheme) Regulations, 2003.

Definitions.

2.   In these Regulations -

“employee” means an employee who on the date of commencement of employment was in receipt of a payment under a scheme, administered by the Minister for Social and Family Affairs, known as Back to Work Allowance and who had not previously been in receipt of a payment under the Back to Work Allowance scheme;

“the Principal Act” means the Social Welfare (Consolidation) Act, 1993 .

PRSI exemption.

3. (1) Subject to sub-article (2), an employer who, on or after the commencement of these Regulations, employs an employee under and by virtue of a scheme administered by the Department of Social and Family Affairs and known as the Employer's Pay-Related Social Insurance Exemption Scheme, shall, for a period of up to two years from the said date in respect of the said employee, be exempt from the liability to pay the contribution specified in section 10(1) (d) (as amended by section 8 of the Social Welfare Act, 2001 ) of the Principal Act.

(2) Sub-article (1) shall not apply for any period during which -

(a) an employer is paid a subsidy under a scheme administered by An Foras áiseanna Saothair and known as Jobstart in respect of an employee, or

(b) an employee is no longer entitled to or in receipt of a payment under a scheme administered by the Minister for Social and Family Affairs, known as Back to Work Allowance.

Revocation.

4. The Social Welfare (Employers' Pay-Related Social Insurance Exemption Scheme) Regulations 1996 (S.I. 145 of 1996) are revoked.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

EXPLANATORY NOTE

[This note is not part of the Instrument and does not purport to be a legal interpretation]

These Regulations provide for amendments to the Employers' PRSI Exemption Scheme in relation to employers who on or after the commencement of these regulations, take on an employee who, on the date of commencement of employment, was in receipt of a payment under the Back to Work Allowance scheme.

In such cases employers are exempted from having to pay the employer's portion of the PRSI contribution in respect of that employee for a period of up to two years. These provisions will only apply in the case of an employee who had not previously been in receipt of a payment under the Back to Work Allowance Scheme.

The Regulations also provide that the exemption will not apply while the employer is being paid a Jobstart subsidy in respect of an employee or where the employee is no longer entitled to or in receipt of the Back to Work Allowance payment.