Social Welfare Consolidation Act 2005
Chapter 3 Self-Employed Contributors and Self-Employment Contributions | ||
Self-employed contributors and insured persons. [1993 s17(1)] |
20.—(1) Subject to this Act— | |
(a) every person who, being over the age of 16 years and under pensionable age (not being a person included in any of the classes of person specified in Part 3 of Schedule 1) who has reckonable income or reckonable emoluments, shall be a self-employed contributor for the purposes of this Act regardless of whether the person is also an employed contributor, | ||
(b) every person becoming for the first time a self-employed contributor shall become insured under this Act and shall thereafter continue throughout his or her life to be so insured, and | ||
(c) in the case of a person who, not having been an employed contributor at any time, becomes for the first time a self-employed contributor, the first day of the contribution year in which the person becomes a self-employed contributor shall be regarded as the date of entry into insurance. | ||
[1993 s17(2)] |
(2) Regulations may provide for— | |
(a) including among self-employed contributors classes of person or part of any class of person specified in or included in Part 3 of Schedule 1, | ||
(b) adding to the classes of person specified in Part 3 of Schedule 1, | ||
(c) the modification of any of the provisions of this Act relating to self-employed contributors, | ||
(d) the application (with or without modification) to self-employed contributors or self-employment contributions payable under section 21 (1)(a), (b) or (c) of any provisions of this Act which apply to employed contributors or employment contributions. |