Social Welfare (Miscellaneous Provisions) Act 2004

Rates of self-employment contributions and related matters — amendment.

15.—The Principal Act is amended in section 18 by inserting after subsection (2) (as amended by section 37 of the Act of 2001) the following:

“(3) Where, for a year of assessment (within the meaning of the Tax Acts), the Revenue Commissioners and an employer enter into an agreement under a specified provision of the Taxes Consolidation Act 1997 whereby the employer will account to the Revenue Commissioners, in accordance with the provisions of that provision, in respect of the income tax due on qualifying emoluments (within the meaning of that provision) and where that agreement is not null and void, then in respect of those qualifying emoluments—

(a) the employer—

(i) as part of that agreement and in so far as the qualifying emoluments are comprised of reckonable emoluments of a self-employed contributor to which the agreement applies, shall pay a contribution at a rate of 3 per cent in respect of the aggregate of the amount of those reckonable emoluments and the amount of income tax payable under the agreement in respect of them, and

(ii) notwithstanding the provisions of Article 7 of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996, shall not be entitled to recover from an employed contributor any part of a contribution paid in accordance with subparagraph (i),


(b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as a self-employment contribution for the purposes of determining entitlement to any benefit specified in section 30(1).

(4) In subsection (3) ‘specified provision’ means such provision as may be prescribed for the purposes of that subsection.”.