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Ireland

Social Welfare Consolidation Act 2005

What is this act about?

This law, the Social Welfare Consolidation Act 2005, brings together and organizes all the laws related to social welfare in Ireland. It covers various social insurance benefits and social assistance payments.

Who it applies to: Employed individuals, self-employed individuals, and those who make voluntary or optional social welfare contributions; People who may be entitled to receive social welfare benefits or assistance.

At a glance

Country
Ireland
Area of law
Labour law
Articles
364
Source
irishstatutebook.ie
Text retrieved
Explanation updated

What does this act regulate?

  • The Social Insurance Fund, including its sources of money and how it spends on benefits.
  • Different types of social welfare contributions (employed, self-employed, voluntary, and optional).
  • Various social insurance benefits like Disability Benefit, Maternity Benefit, Unemployment Benefit, and Old Age (Contributory) Pension.
  • Social assistance payments, such as Unemployment Assistance and Pre-Retirement Allowance.

Who does this act apply to?

  • Employed individuals, self-employed individuals, and those who make voluntary or optional social welfare contributions.
  • People who may be entitled to receive social welfare benefits or assistance.

What are the key points?

  • The law details the conditions for receiving different benefits and assistance, such as entitlement criteria and duration of payment.
  • It specifies the rates of benefits and how they can be increased for qualified adults and children.
  • It outlines disqualifications for certain benefits.
  • It includes provisions for occupational injuries benefits, covering accidents and prescribed diseases.

Legal guide

2
Dismissed for gross misconduct in Ireland: your rights and next steps
Injured at work in Ireland: compensation, benefits and time limits

Labour law

8
Unemployment Assistance (Amendment) Act, 1940
Presidential Elections (Amendment) Act, 1946
Electricity (Supply) (Amendment) Act, 1976
Regulated Professions (Health and Social Care) (Amendment) Act 2023
Trade Loans (Guarantee) Act, 1924
Pensions (Abatement) Act, 1965
National Bank Transfer Act, 1966
Industrial Relations (Amendment) Act 2012

Labour law

Legal text

Legal text
Contents (364)
  1. Section 1
  2. Section 2
  3. Section 3
  4. Section 4
  5. Section 5
  6. Section 6
  7. Section 7
  8. Section 8
  9. Section 9
  10. Section 10
  11. Section 11
  12. Section 12
  13. Section 13
  14. Section 14
  15. Section 15
  16. Section 16
  17. Section 17
  18. Section 18
  19. Section 19
  20. Section 20
  21. Section 21
  22. Section 22
  23. Section 23
  24. Section 24
  25. Section 25
  26. Section 26
  27. Section 27
  28. Section 28
  29. Section 29
  30. Section 30
  31. Section 31
  32. Section 32
  33. Section 33
  34. Section 34
  35. Section 35
  36. Section 36
  37. Section 37
  38. Section 38
  39. Section 39
  40. Section 40
  41. Section 41
  42. Section 42
  43. Section 43
  44. Section 44
  45. Section 45
  46. Section 46
  47. Section 47
  48. Section 48
  49. Section 49
  50. Section 50
  51. Section 51
  52. Section 52
  53. Section 53
  54. Section 54
  55. Section 55
  56. Section 56
  57. Section 57
  58. Section 58
  59. Section 59
  60. Section 60
  61. Section 61
  62. Section 62
  63. Section 63
  64. Section 64
  65. Section 65
  66. Section 66
  67. Section 67
  68. Section 68
  69. Section 69
  70. Section 70
  71. Section 71
  72. Section 72
  73. Section 73
  74. Section 74
  75. Section 75
  76. Section 76
  77. Section 77
  78. Section 78
  79. Section 79
  80. Section 80
  81. Section 81
  82. Section 82
  83. Section 83
  84. Section 84
  85. Section 85
  86. Section 86
  87. Section 87
  88. Section 88
  89. Section 89
  90. Section 90
  91. Section 91
  92. Section 92
  93. Section 93
  94. Section 94
  95. Section 95
  96. Section 96
  97. Section 97
  98. Section 98
  99. Section 99
  100. Section 100
  101. Section 101
  102. Section 102
  103. Section 103
  104. Section 104
  105. Section 105
  106. Section 106
  107. Section 107
  108. Section 108
  109. Section 109
  110. Section 110
  111. Section 111
  112. Section 112
  113. Section 113
  114. Section 114
  115. Section 115
  116. Section 116
  117. Section 117
  118. Section 118
  119. Section 119
  120. Section 120
  121. Section 121
  122. Section 122
  123. Section 123
  124. Section 124
  125. Section 125
  126. Section 126
  127. Section 127
  128. Section 128
  129. Section 129
  130. Section 130
  131. Section 131
  132. Section 132
  133. Section 133
  134. Section 134
  135. Section 135
  136. Section 136
  137. Section 137
  138. Section 138
  139. Section 139
  140. Section 140
  141. Section 141
  142. Section 142
  143. Section 143
  144. Section 144
  145. Section 145
  146. Section 146
  147. Section 147
  148. Section 148
  149. Section 149
  150. Section 150
  151. Section 151
  152. Section 152
  153. Section 153
  154. Section 154
  155. Section 155
  156. Section 156
  157. Section 157
  158. Section 158
  159. Section 159
  160. Section 160
  161. Section 161
  162. Section 162
  163. Section 163
  164. Section 164
  165. Section 165
  166. Section 166
  167. Section 167
  168. Section 168
  169. Section 169
  170. Section 170
  171. Section 171
  172. Section 172
  173. Section 173
  174. Section 174
  175. Section 175
  176. Section 176
  177. Section 177
  178. Section 178
  179. Section 179
  180. Section 180
  181. Section 181
  182. Section 182
  183. Section 183
  184. Section 184
  185. Section 185
  186. Section 186
  187. Section 187
  188. Section 188
  189. Section 189
  190. Section 190
  191. Section 191
  192. Section 192
  193. Section 193
  194. Section 194
  195. Section 195
  196. Section 196
  197. Section 197
  198. Section 198
  199. Section 199
  200. Section 200
  201. Section 201
  202. Section 202
  203. Section 203
  204. Section 204
  205. Section 205
  206. Section 206
  207. Section 207
  208. Section 208
  209. Section 209
  210. Section 210
  211. Section 211
  212. Section 212
  213. Section 213
  214. Section 214
  215. Section 215
  216. Section 216
  217. Section 217
  218. Section 218
  219. Section 219
  220. Section 220
  221. Section 221
  222. Section 222
  223. Section 223
  224. Section 224
  225. Section 225
  226. Section 226
  227. Section 227
  228. Section 228
  229. Section 229
  230. Section 230
  231. Section 231
  232. Section 232
  233. Section 233
  234. Section 234
  235. Section 235
  236. Section 236
  237. Section 237
  238. Section 238
  239. Section 239
  240. Section 240
  241. Section 241
  242. Section 242
  243. Section 243
  244. Section 244
  245. Section 245
  246. Section 246
  247. Section 247
  248. Section 248
  249. Section 249
  250. Section 250
  251. Section 251
  252. Section 252
  253. Section 253
  254. Section 254
  255. Section 255
  256. Section 256
  257. Section 257
  258. Section 258
  259. Section 259
  260. Section 260
  261. Section 261
  262. Section 262
  263. Section 263
  264. Section 264
  265. Section 265
  266. Section 266
  267. Section 267
  268. Section 268
  269. Section 269
  270. Section 270
  271. Section 271
  272. Section 272
  273. Section 273
  274. Section 274
  275. Section 275
  276. Section 276
  277. Section 277
  278. Section 278
  279. Section 279
  280. Section 280
  281. Section 281
  282. Section 282
  283. Section 283
  284. Section 284
  285. Section 285
  286. Section 286
  287. Section 287
  288. Section 288
  289. Section 289
  290. Section 290
  291. Section 291
  292. Section 292
  293. Section 293
  294. Section 294
  295. Section 295
  296. Section 296
  297. Section 297
  298. Section 298
  299. Section 299
  300. Section 300
  301. Section 301
  302. Section 302
  303. Section 303
  304. Section 304
  305. Section 305
  306. Section 306
  307. Section 307
  308. Section 308
  309. Section 309
  310. Section 310
  311. Section 311
  312. Section 312
  313. Section 313
  314. Section 314
  315. Section 315
  316. Section 316
  317. Section 317
  318. Section 318
  319. Section 319
  320. Section 320
  321. Section 321
  322. Section 322
  323. Section 323
  324. Section 324
  325. Section 325
  326. Section 326
  327. Section 327
  328. Section 328
  329. Section 329
  330. Section 330
  331. Section 331
  332. Section 332
  333. Section 333
  334. Section 334
  335. Section 335
  336. Section 336
  337. Section 337
  338. Section 338
  339. Section 339
  340. Section 340
  341. Section 341
  342. Section 342
  343. Section 343
  344. Section 344
  345. Section 345
  346. Section 346
  347. Section 347
  348. Section 348
  349. Section 349
  350. Section 350
  351. Section 351
  352. Section 352
  353. Section 353
  354. Section 354
  355. Section 355
  356. Section 356
  357. Section 357
  358. Section 358
  359. Section 359
  360. Section 360
  361. Section 361
  362. Section 362
  363. Section 363
  364. Section 364

Social Welfare Consolidation Act 2005 Disclaimer Feedback Helpdesk Gaeilge Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2005 Social Welfare Consolidation Act 2005 Social Welfare Consolidation Act 2005 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Revised Act Acht Athbh… Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 26 of 2005 SOCIAL WELFARE CONSOLIDATION ACT 2005 ARRANGEMENT OF SECTIONS

PART 1

Preliminary Section

Section 1

Short title.

Section 2

Interpretation.

Section 3

Interpretation generally.

Section 4

Regulations.

Section 5

Expenses.

PART 2

Social Insurance

Chapter 1

Social Insurance Fund

Section 6

Sources of moneys for benefits.

Section 7

Social Insurance Fund — expenditure on benefit.

Section 8

Social Insurance Fund — payments to National Training Fund.

Section 9

Social Insurance Fund.

Section 10

Actuarial review.

Section 11

Payments from Fund for acquisition of land, etc.

Chapter 2

Employed Contributors and Employment Contributions

Section 12

Employed contributors and insured persons.

Section 13

Employment contributions.

Section 14

Modified insurance.

Section 15

Calculation of reckonable earnings.

Section 16

Employment by more than one employer.

Section 17

Payment of contributions and keeping of records.

Section 18

Priority debts to Social Insurance Fund in a company winding-up.

Section 19

Winding-up and bankruptcy.

Chapter 3

Self-Employed Contributors and Self-Employment Contributions

Section 20

Self-employed contributors and insured persons.

Section 21

Rates of self-employment contributions and related matters.

Section 22

Regulations providing for determination of contributions payable.

Section 23

Regulations providing for collection of self-employment contributions, etc.

Chapter 4

Voluntary Contributors and Voluntary Contributions

Section 24

Voluntary contributors.

Section 25

Voluntary contributions by former employed contributors.

Section 26

Voluntary contributions by former self-employed contributors.

Section 27

Calculation of voluntary contributions.

Chapter 5

Optional Contributors and Optional Contributions

Section 28

Optional contributors and optional contributions.

Section 29

Rates of optional contributions and related matters.

Section 30

Regulations providing for determination of optional contributions payable and related matters.

Chapter 6

General

Section 31

Employment outside State.

Section 32

Regulations varying rates and amounts of contributions.

Section 33

Exceptions and credits.

Section 34

Return of contributions paid in error.

Section 35

Return of contributions where entry into insurance occurs after specified age.

Section 36

Return of employment contributions — master or seaman.

Section 37

Return of contributions — maintenance arrangements.

Section 38

Return of contributions — payments to personal pensions.

Chapter 7

Description of Benefits

Section 39

Description of benefits.

Chapter 8

Disability Benefit

Section 40

Entitlement to benefit.

Section 41

Conditions for receipt.

Section 42

Rate of benefit.

Section 43

Increases for qualified adult and qualified children.

Section 44

Duration of payment.

Section 45

Duration of payment (optional contributors).

Section 46

Disqualifications.

Chapter 9

Maternity Benefit

Section 47

Entitlement to and duration of benefit.

Section 48

Conditions for receipt.

Section 49

Rate of benefit.

Section 50

Disqualifications.

Section 51

Supplementary provisions.

Chapter 10

Health and Safety Benefit

Section 52

Entitlement to benefit.

Section 53

Conditions for receipt.

Section 54

Duration of payment.

Section 55

Rate of benefit.

Section 56

Increases for qualified adult and qualified children.

Section 57

Disqualifications.

Chapter 11

Adoptive Benefit

Section 58

Entitlement to and duration of adoptive benefit.

Section 59

Conditions for receipt.

Section 60

Rates of adoptive benefit.

Section 61

Disqualification.

Chapter 12

Unemployment Benefit

Section 62

Entitlement to benefit.

Section 63

Condition for receipt (optional contributors).

Section 64

Conditions for receipt.

Section 65

Rate of benefit.

Section 66

Increases for qualified adult and qualified children.

Section 67

Duration of payment.

Section 68

Disqualifications.

Chapter 13

Occupational Injuries Benefits

Section 69

Interpretation.

Section 70

Occupational injuries insurance.

Section 71

Insurable (occupational injuries) employment.

Section 72

Extension of meaning of references to accidents arising out of and in course of employment.

Section 73

Accidents in illegal employment and accidents outside State.

Section 74

Injury benefit.

Section 75

Disablement benefit.

Section 76

Increase of injury benefit and disablement pension for qualified adult and qualified children.

Section 77

Increase of disablement pension on account of unemployability.

Section 78

Increase of disablement pension where constant attendance needed.

Section 79

Adjustments for successive accidents.

Section 80

Entitlement to death benefit.

Section 81

Death benefit for widows and widowers and increases for qualified children, etc.

Section 82

Death benefit — parents.

Section 83

Death benefit — orphans.

Section 84

Death benefit — funeral expenses.

Section 85

Supplements to workmen’s compensation payments.

Section 86

Cost of medical care.

Section 87

Insurance against prescribed diseases and injuries not caused by accident.

Section 88

Notice of accidents.

Section 89

Reporting of accidents by employers.

Section 90

Declaration that accident is an occupational accident.

Section 91

Disqualifications for injury benefit or disablement benefit and suspension of proceedings.

Section 92

Treating person as incapable of work, etc.

Section 93

Medical treatment.

Section 94

Rehabilitation.

Section 95

Research.

Section 96

Taking account of benefit in assessing damages.

Section 97

Saver for repeal of Workmen’s Compensation Acts.

Section 98

Construction of certain references in Local Government (Superannuation) Act 1956.

Chapter 14

Carer’s Benefit

Section 99

Interpretation.

Section 100

Entitlement to benefit.

Section 101

Conditions for receipt.

Section 102

Rate of benefit.

Section 103

Duration of payment.

Section 104

Medical examination.

Section 105

Payment of benefit.

Section 106

Disqualification.

Section 107

Regulations.

Chapter 15

Old Age (Contributory) Pension

Section 108

Entitlement to pension.

Section 109

Conditions for receipt.

Section 110

Disregard of self-employment contributions in certain cases.

Section 111

Rate of pension.

Section 112

Increases (including increases for qualified adult and qualified children).

Section 113

Pre-1953 pension.

Chapter 16

Retirement Pension

Section 114

Entitlement to pension.

Section 115

Conditions for receipt.

Section 116

Rate of pension.

Section 117

Increases (including increases for qualified adult and qualified children).

Chapter 17

Invalidity Pension

Section 118

Entitlement to pension.

Section 119

Conditions for receipt.

Section 120

Contributions paid under the National Health Insurance Acts.

Section 121

Rate of pension.

Section 122

Increases (including increases for qualified adult and qualified children).

Chapter 18

Widow’s (Contributory) Pension or Widower’s (Contributory) Pension

Section 123

Interpretation.

Section 124

Entitlement to pension.

Section 125

Conditions for receipt.

Section 126

Rate of pension.

Section 127

Increases (including increases for qualified children).

Section 128

Disregard of self-employment contributions in certain cases.

Section 129

Certain claims.

Chapter 19

Orphan’s (Contributory) Allowance

Section 130

Entitlement to allowance.

Section 131

Condition for receipt.

Section 132

Rate of allowance.

Section 133

Payment of allowance.

Chapter 20

Bereavement Grant

Section 134

Entitlement to grant.

Section 135

Conditions for receipt.

Section 136

Amount of grant.

Chapter 21

Widowed Parent Grant

Section 137

Entitlement to grant.

Chapter 22

Treatment Benefit

Section 138

General provisions as to benefit.

PART 3

Social Assistance

Chapter 1

Description of Social Assistance

Section 139

Description of assistance.

Chapter 2

Unemployment Assistance

Section 140

Interpretation.

Section 141

Entitlement to assistance.

Section 142

Rates of assistance and effect of means on rates.

Section 143

Regulations.

Section 144

Total amount payable to a couple.

Section 145

Certain claims.

Section 146

Amount of increases payable in respect of qualified child in certain cases.

Section 147

Disqualifications.

Section 148

Disqualifications — attending a course of study.

Chapter 3

Pre-Retirement Allowance

Section 149

Entitlement to allowance.

Section 150

Rate of allowance (including increases for qualified adult and qualified children).

Section 151

Regulations.

Chapter 4

Old Age (Non-Contributory) Pension

Section 152

Interpretation.

Section 153

Entitlement to pension.

Section 154

Statutory conditions.

Section 155

Special conditions for receipt of pension.

Section 156

Rate of pension and increase for qualified child.

Section 157

Increases (including increase for one of a couple).

Section 158

Amount of increases payable in respect of qualified child normally resident with beneficiary.

Section 159

Rate of pension for persons in receipt of farm assist.

Section 160

Disqualifications.

Chapter 5

Blind Pension

Section 161

Entitlement to pension.

Chapter 6

Widow’s (Non-Contributory) Pension, Widower’s (Non-Contributory) Pension and Orphan’s (Non-Contributory) Pension

Section 162

Interpretation.

Section 163

Entitlement to pension.

Section 164

Rate of pension.

Section 165

Increases.

Section 166

Disqualification.

Section 167

Avoidance of double pensions.

Section 168

Entitlement to orphan’s (non-contributory) pension.

Section 169

Rate of pension.

Section 170

Civil proceedings.

Section 171

Payment of pension.

Chapter 7

One-Parent Family Payment

Section 172

Interpretation.

Section 173

Entitlement to payment.

Section 174

Rate of allowance and increases for qualified children.

Section 175

Disqualification.

Section 176

Continuation of payment.

Section 177

Regulations.

Section 178

Transitional provisions — relevant payments.

Chapter 8

Carer’s Allowance

Section 179

Interpretation.

Section 180

Entitlement to allowance.

Section 181

Rate of allowance.

Section 182

Payment of allowance.

Section 183

Prescribed relative allowance.

Section 184

Entitlement to prescribed relative allowance.

Section 185

Medical examination.

Section 186

Regulations.

Chapter 9

Supplementary Welfare Allowance

Section 187

Interpretation.

Section 188

Definition of qualified child.

Section 189

Entitlement to supplementary welfare allowance.

Section 190

Exclusion of persons receiving full-time education.

Section 191

Exclusion of persons in full-time employment.

Section 192

Exclusion of persons not habitually resident in the State.

Section 193

Persons affected by trade disputes.

Section 194

Administration.

Section 195

Conditions for grant of supplementary welfare allowance.

Section 196

Calculation of supplementary welfare allowance.

Section 197

Weekly amounts of supplementary welfare allowance for persons of no means.

Section 198

Weekly or monthly supplements.

Section 199

Disqualifications.

Section 200

Allowances in kind.

Section 201

Power to make single payment for exceptional need.

Section 202

Grant of supplementary welfare allowance in cases of urgency.

Section 203

Supplementary welfare allowance granted to persons in receipt of certain Health Service Executive payments.

Section 204

Recoupment of supplementary welfare allowance.

Section 205

Recoupment of supplementary welfare allowance (continued).

Section 206

Arrangements for burials.

Section 207

Financing of Health Service Executive expenditure on supplementary welfare allowance.

Section 208

Transfer of certain property.

Chapter 10

Disability Allowance

Section 209

Interpretation.

Section 210

Entitlement to allowance.

Section 211

Rate of allowance (including increases for qualified adult and qualified children).

Section 212

Disqualification.

Chapter 11

Farm Assist

Section 213

Interpretation.

Section 214

Entitlement to allowance.

Section 215

Rate of allowance (including increases for qualified adult and qualified children).

Section 216

Amount of payment in respect of qualified child in certain cases.

Section 217

Total amount payable to a couple.

Section 218

Disqualifications.

PART 4

Child Benefit

Section 219

Qualified child.

Section 220

Qualified person.

Section 221

Amounts of child benefit.

Section 222

Exclusion of child benefit for superannuation or pension purposes.

Section 223

Payments to persons absent from State.

PART 5

Respite Care Grant

Section 224

Interpretation.

Section 225

Entitlement to respite care grant.

Section 226

Medical examination.

PART 6

Family Income Supplement

Section 227

Interpretation.

Section 228

Entitlement to supplement.

Section 229

Rate of supplement.

Section 230

Period of payment.

Section 231

Person to whom supplement is payable.

Section 232

Regulations.

Section 233

Receipt of claims.

PART 7

Continued Payment for Qualified Children

Section 234

Entitlement to payment.

Section 235

Weekly rate of payment.

Section 236

Period of payment.

Section 237

Disqualification.

Section 238

Regulations.

PART 8

EU Payments

Section 239

Certain EU payments — entitlement to island allowance.

PART 9

General Provisions Relating to Social Insurance, Social Assistance and Insurability Preliminary

Section 240

Definition.

Chapter 1

Claims and Payments

Section 241

Claims.

Section 242

Payments.

Section 243

Payment in respect of loss of purchasing power.

Section 244

Payment to persons other than claimant or beneficiary.

Section 245

Statutory declarations.

Section 246

Provision with respect to habitual residence.

Chapter 2

Provisions Relating to Entitlement

Section 247

Avoidance of multiple payments.

Section 248

Payments after death.

Section 249

Absence from State or imprisonment.

Chapter 3

Appointment and Duties of Social Welfare Inspectors

Section 250

Social welfare inspectors.

Chapter 4

Offences, Miscellaneous Control Provisions and Proceedings

Section 251

False statements and offences, including offences relating to bodies corporate.

Section 252

Offences in relation to employment contributions.

Section 253

Notification by employer or other person of commencement of employment.

Section 254

Records to be maintained.

Section 255

Information to be given by employers to Minister.

Section 256

Application of Probation of Offenders Act 1907.

Section 257

Penalties.

Section 258

Failure to keep records.

Section 259

Loss of benefit due to employer’s default.

Section 260

Information required by Minister.

Section 261

Exchange of information.

Section 262

Personal public service number.

Section 263

Public service card.

Section 264

Payment card.

Section 265

Sharing of information.

Section 266

Data exchange — provision of education.

Section 267

Data exchange — sharing of personal public service number.

Section 268

Data exchange — health provisions.

Section 269

Data exchange — rented accommodation.

Section 270

Data exchange — correction of inaccurate information.

Section 271

Definition of information.

Section 272

Provisions relating to prosecutions.

Section 273

Civil proceedings — Criminal Assets Bureau.

Section 274

Evidence.

Chapter 5

Alienation of Books and Documents

Section 275

Application.

Section 276

Prohibition of alienation of documents.

Section 277

Avoidance of alienation of documents.

Section 278

Return of documents on demand.

Chapter 6

Miscellaneous Provisions

Section 279

Regulations relating to maintenance.

Section 280

Free certificates.

Section 281

Stamp duty.

Section 282

Birth, marriage and death certificates.

Section 283

Inalienability.

Section 284

Means for purpose of Debtors Act (Ireland) 1872.

Section 285

Exclusion in assessment of damages.

Section 286

Taking account of disability benefit and invalidity pension in assessing certain damages.

Section 287

Reciprocal arrangements.

Section 288

Provision of consultancy, training and contract services, etc.

Section 289

Administration of social welfare schemes.

Section 290

Budgeting in relation to social welfare payments.

Section 291

Regulations in relation to unpaid rent.

Section 292

Regulations varying rates of benefit or assistance.

Section 293

Effect of means on certain rates of assistance.

Section 294

Regulations in relation to benefit or assistance.

Section 295

Application of provisions of this Act, etc., by regulations.

Section 296

Payment of increases in respect of qualified children.

Section 297

Regulations in relation to payment of qualified adult increase in certain cases.

Section 298

Qualified adult (administrative schemes).

PART 10

Decisions, Appeals and Social Welfare Tribunal

Chapter 1

Deciding Officers and Decisions by Deciding Officers

Section 299

Appointment of deciding officers.

Section 300

Decisions by deciding officers.

Section 301

Revision of decisions by deciding officers.

Section 302

Effect of revised decisions by deciding officers.

Section 303

Reference by deciding officer to appeals officer.

Chapter 2

Appeals Officers, Chief Appeals Officer and Decisions by Appeals Officers

Section 304

Appointment of appeals officers.

Section 305

Chief Appeals Officer.

Section 306

Reference to High Court.

Section 307

Appeals to Circuit Court.

Section 308

Annual report.

Section 309

Appointment of assessors.

Section 310

Other functions of Chief Appeals Officer.

Section 311

Appeals and references to appeals officers.

Section 312

Supplementary welfare allowance — appeals.

Section 313

Power to take evidence on oath.

Section 314

Notification to persons to attend and give evidence or produce documents at appeal hearing.

Section 315

Procedure where assessor appointed.

Section 316

Award of expenses.

Section 317

Revision by appeals officer of decision of appeals officer.

Section 318

Revision by Chief Appeals Officer of decision of appeals officer.

Section 319

Effect of revised decision by appeals officer.

Section 320

Decision of appeals officer to be final and conclusive.

Section 321

Supplementary welfare allowance.

Chapter 3

Supplementary Welfare Allowance — Determinations and Appeals

Section 322

Determination of entitlement to supplementary welfare allowance.

Section 323

Appeals.

Section 324

Revision of determination of entitlement to supplementary welfare allowance.

Section 325

Effect of revised determination by employee of Health Service Executive.

Chapter 4

General Provisions Relating to Decisions and Appeals

Section 326

Appeals — oral hearings.

Section 327

Appeals to High Court.

Section 328

Certificate by deciding officer or appeals officer.

Section 329

Revision to include revision consisting of reversal.

Section 330

Regulations.

Chapter 5

Social Welfare Tribunal

Section 331

Application for adjudication by Social Welfare Tribunal.

Section 332

Adjudications by Social Welfare Tribunal.

Section 333

Social Welfare Tribunal.

PART 11

Overpayments, Repayments, Suspension of Payment, etc.

Section 334

Interim payments and suspension of payment.

Section 335

Overpayments.

Section 336

Repayment of benefit, assistance, etc., overpaid.

Section 337

Liability to repay where person convicted of offence.

Section 338

Recovery of debts.

Section 339

Distribution of assets.

Section 340

Recovery of payments from financial institutions.

Section 341

Recovery of sums due by civil proceedings or by deduction from other payments.

Section 342

Repayment of amounts due to be deferred, suspended, reduced or cancelled.

Section 343

Effect of decision for purposes of proceedings.

PART 12

Liability to Maintain Family

Section 344

Interpretation.

Section 345

Liability to maintain family.

Section 346

Contribution towards benefit or allowance.

Section 347

Attachment of earnings order.

Section 348

Employer’s obligations in relation to attachment of earnings order.

Section 349

Payments under attachment of earnings order.

Section 350

Powers of District Court.

Section 351

Changes in employment.

Section 352

Determinations by District Court.

Section 353

Liable relative in service of State.

Section 354

Discharge, variation or lapse of attachment of earnings order.

Section 355

Cesser.

Section 356

Offences.

Section 357

Payments under order of court to offset contributions.

Section 358

Recipient of benefit or allowance to transfer to competent authority payments under order of court.

Section 359

Investigations by Health Service Executive.

PART 13

Commencement, Repeals and Continuance

Section 360

Repeals.

Section 361

Continuity of repealed enactments.

Section 362

Continuance of officers, instruments and documents.

Section 363

Continuity of insurance under old codes.

Section 364

Commencement.

SCHEDULE 1 EMPLOYMENTS, EXCEPTED EMPLOYMENTS AND EXCEPTED SELF-EMPLOYED CONTRIBUTORS

PART 1

Employments

PART 2

Excepted Employments

PART 3

Excepted Self-Employed Contributors SCHEDULE 2 RATES OF BENEFITS

PART 1

Rates of Periodical Benefits and Increases

PART 2

Occupational Injuries Benefits — Gratuities and Grant

PART 3

Disablement Pension

PART 4

Increases of Disablement Pension

PART 5

Bereavement Grant SCHEDULE 3 RULES AS TO CALCULATION OF MEANS

PART 1

Definitions

PART 2

Unemployment Assistance, Pre-Retirement Allowance, Disability Allowance and Farm Assist

PART 3

Old Age (Non-Contributory) Pension, Blind Pension, Widow’s (Non-Contributory) Pension, Widower’s (Non-Contributory) Pension and Orphan’s (Non-Contributory) Pension, One-Parent Family Payment and Carer’s Allowance

PART 4

Supplementary Welfare Allowance SCHEDULE 4 RATES OF ASSISTANCE

PART 1

Rates of Periodical Social Assistance and Increases

PART 2

Increase of Old Age (Non-Contributory) Pension for One of a Couple and Increase in Blind Pension for One of a Couple Where Both Beneficiary and Spouse have attained Pensionable Age

PART 3

Increase of Blind Pension for One of a Couple Where Both Beneficiary and Spouse have not attained Pensionable Age

PART 4

Increase of Blind Pension for One of a Couple Where Beneficiary has not attained Pensionable Age and Spouse has attained Pensionable Age

PART 5

Increase of Blind Pension for One of a Couple Where Beneficiary has attained Pensionable Age and Spouse has not attained Pensionable Age

PART 6

Amounts of Child Benefit SCHEDULE 5 SPECIFIED BODIES SCHEDULE 6 COMMENCEMENT OF CERTAIN PROVISIONS SCHEDULE 7 ENACTMENTS REPEALED Acts Referred to Adoption Act 1991 1991, No. 14 Adoption Act 1998 1998, No. 10 Adoption Acts 1952 to 1998 Adoptive Leave Act 1995 1995, No. 2 Agriculture Act 1931 1931, No. 8 Aliens Act 1935 1935, No. 14 Army Pensions Acts 1923 to 1980 Bankruptcy Act 1988 1988, No. 27 Blind Persons Act 1920 10 & 11, Geo. 5, c. 49 Building Societies Act 1989 1989, No. 17 Central Bank Act 1971 1971, No. 24 Child Care Act 1991 1991, No. 17 Civil Legal Aid Act 1995 1995, No. 32 Civil Liability (Amendment) Act 1964 1964, No. 17 Civil Liability Act 1961 1961, No. 41 Companies Act 1963 1963, No. 33 Companies Acts 1963 to 2005 Comptroller and Auditor General (Amendment) Act 1993 1993, No. 8 Connaught Rangers (Pensions) Acts 1936 to 1964 Consumer Credit Act 1995 1995, No. 24 Courts (No. 2) Act 1986 1986, No. 26 Criminal Assets Bureau Act 1996 1996, No. 31 Criminal Justice (Theft and Fraud Offences) Act 2001 2001, No. 50 Data Protection Act 1988 1988, No. 25 Debtors (Ireland) Act 1872 35 & 36, Vic., c. 57 Dublin Institute of Technology Act 1992 1992, No. 15 Education Act 1998 1998, No. 51 Employment Agency Act 1971 1971, No. 27 Enforcement of Court Orders Act 1926 1926, No. 18 Enforcement of Court Orders Act 1940 1940, No. 23 Family Law (Maintenance of Spouses and Children) Act 1976 1976, No. 11 Family Law Act 1995 1995, No. 26 Fatal Injuries Act 1956 1956, No. 3 Finance Act 2003 2003, No. 3 Fire Services Act 1981 1981, No. 30 Fisheries (Consolidation) Act 1959 1959, No. 14 Garda Síochána (Compensation) Acts 1941 to 2003 Guardianship of Infants Act 1964 1964, No. 7 Harbours Act 1946 1946, No. 9 Health (Eastern Regional Health Authority) Act 1999 1999, No. 13 Health (Nursing Homes) Act 1990 1990, No. 23 Health (Provision of Information) Act 1997 1997, No. 9 Health Act 1947 1947, No. 28 Health Act 1953 1953, No. 26 Health Act 1970 1970, No. 1 Health Acts 1947 to 2005 Health Authorities Act 1960 1960, No. 9 Health Contributions Act 1979 1979, No. 4 Higher Education Authority Act 1971 1971, No. 22 Housing (Miscellaneous Provisions) Act 1992 1992, No. 18 Housing (Miscellaneous Provisions) Act 1997 1997, No. 21 Housing (Miscellaneous Provisions) Act 2002 2002, No. 9 Housing (Private Rented Dwellings) Act 1982 1982, No. 6 Housing Act 1966 1966, No. 21 Housing Act 1988 1988, No. 28 Immigration Act 2004 2004, No. 1 Income Tax Acts Industrial Training Act 1967 1967, No. 5 Interpretation Act 1937 1937, No. 38 Judicial Separation and Family Law Reform Act 1989 1989, No. 6 Larceny Act 1916

6 & 7 Geo. 5, c. 50 Local Authorities (Higher Education Grants) Act 1992 1992, No. 19 Local Authorities (Higher Education Grants) Act 1968 1968, No. 24 Local Authorities (Higher Education Grants) Acts 1968 to 1992 Local Government (Superannuation) Act 1956 1956, No. 10 Local Government Act 2001 2001, No. 37 Maternity Protection Act 1994 1994, No. 34 Medical Practitioners Act 1978 1978, No. 4 Mental Treatment Act 1945 1945, No. 19 Mental Health Acts 1945 to 2001 Merchant Shipping Act 1894 57 & 58 Vic., c. 60 Military Service Pensions Acts 1924 to 1964 National Archives Act 1986 1986, No. 11 National Insurance Act 1911 1 & 2, Geo. 5, c. 55 National Health Insurance Acts 1911 to 1952 National Training Fund Act 2000 2000, No. 41 Pensions Act 1990 1990, No. 25 Pilotage Act 1913 2 & 3, Geo. 5, c. 31 Post Office Savings Bank Acts 1861 to 1958 Probation of Offenders Act 1907 7, Edw. 7, c. 17 Protection of Employees (Employers’ Insolvency) Acts 1984 to 2004 Public Assistance Act 1939 1939, No. 27 Qualifications (Education and Training) Act 1999 1999, No. 26 Redundancy Payment Act 2003 2003, No. 14 Redundancy Payments Acts 1967 to 2003 Refugee Act 1996 1996, No. 17 Regional Technical Colleges Act 1992 1992, No. 16 Regional Technical Colleges Acts 1992 to 2001 Road Traffic Act 1961 1961, No. 24 Social Welfare Acts Social Welfare (Consolidation) Act 1981 1981, No. 1 Social Welfare (Consolidation) Act 1993 1993, No. 27 Social Welfare (Miscellaneous Provisions) Act 2002 2002, No. 8 Social Welfare (Miscellaneous Provisions) Act 2003 2003, No. 4 Social Welfare (Miscellaneous Provisions) Act 2004 2004, No. 9 Social Welfare (No. 2) Act 1989 1989, No. 12 Social Welfare (No. 2) Act 1993 1993, No. 32 Social Welfare (No. 2) Act 1995 1995, No. 23 Social Welfare (No. 2) Act 2001 2001, No. 51 Social Welfare (Occupational Injuries) Act 1966 1966, No. 16 Social Welfare (Supplementary Welfare Allowances) Act 1975 1975, No. 28 Social Welfare Act 1952 1952, No. 11 Social Welfare Act 1973 1973, No. 10 Social Welfare Act 1975 1975, No. 1 Social Welfare Act 1990 1990, No. 5 Social Welfare Act 1994 1994, No. 4 Social Welfare Act 1995 1995, No. 3 Social Welfare Act 1996 1996, No. 7 Social Welfare Act 1997 1997, No. 10 Social Welfare Act 1998 1998, No. 6 Social Welfare Act 1999 1999, No. 3 Social Welfare Act 2000 2000, No. 4 Social Welfare Act 2001 2001, No. 5 Social Welfare Act 2002 2002, No. 31 Social Welfare Act 2003 2003, No. 41 Social Welfare Act 2004 2004, No. 41 Social Welfare and Pensions Act 2005 2005, No. 4 Status of Children Act 1987 1987, No. 26 Statutory Declarations Act 1938 1938, No. 37

Superannuation Act 1936 1936, No. 39 Tax Acts Taxes Consolidation Act 1997 1997, No. 39 Terms of Employment (Information) Act 1994 1994, No. 5 Trustee Savings Banks Act 1989 1989, No. 21 Unemployment Insurance Act 1920 10 & 11, Geo. 5, c. 55 Universities Acts 1997 and 1999 Vocational Education Act 1930 1930, No. 29 Widows’ and Orphans’ Pensions Act 1935 1935, No. 29 Workmen’s Compensation Act 1906 6, Edw. 7, c. 58 Workmen’s Compensation Act 1934 1934, No. 9 Workmen’s Compensation Acts Workmen’s Compensation Acts 1934 to 1955 Youth Employment Agency Act 1981 1981, No. 32 Number 26 of 2005 SOCIAL WELFARE CONSOLIDATION ACT 2005 AN ACT TO CONSOLIDATE THE SOCIAL WELFARE ACTS. [27th November, 2005] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1

Preliminary Short title.

1.—This Act may be cited as the Social Welfare Consolidation Act 2005.

Interpretation. [1993 s2(1); 2005 (SW&P) s23 & Sch 1] 2.—(1) In this Act, save where the context otherwise requires— “Act of 1997” means the Taxes Consolidation Act 1997 ; “appeals officer” means a person holding office as an appeals officer under section 304 ; “assistance” means assistance under Part 3; “beneficiary” means a person entitled to any benefit, assistance, child benefit or family income supplement, as the case may be; “benefit” means, subject to section 248 and Part 9, benefit under Part 2; “benefit year” means the period beginning on the first Monday in a particular year and ending on the Sunday before the first Monday in the following year; [1999 s30 & Sch F] “bureau officer” means an officer of the Minister appointed as a bureau officer under section 8

(1)(a)(iii) of the Criminal Assets Bureau Act 1996 ; “claimant” means a person who has made a claim for any benefit, assistance, child benefit or family income supplement, as the case may be; “Collector-General” means the Collector-General appointed under section 851 of the Act of 1997; “contribution week” means one of the successive periods of 7 consecutive days in a contribution year beginning on the first day of that contribution year, or on any 7th day after that day, the last day of a contribution year (or the last 2 days of a contribution year ending in a leap year) being taken as included in the last contribution week of that contribution year; “contribution year” means a year of assessment within the meaning of the Income Tax Acts; “credited contribution” means, in relation to any insured person, a contribution credited to that person by virtue of section 33 ; “day of incapacity for work” has the meaning given to it by section 40
(1); “day of unemployment”, in relation to

Part 2

, has the meaning given to it by section 62 , and in relation to

Chapter 2

of

Part 3

, has the meaning given to it by section 141

(4)or (7); “deciding officer” means a person holding office as a deciding officer under section 299 ; [1993 (No. 2) s11(a)] “developing country” means any country which the Minister, having regard to the countries so designated by the United Nations, the World Bank or the International Labour Organisation as developing countries and after consultation with the Minister for Foreign Affairs, may determine, for the purposes of this Act, to be a developing country; “employed contributor” has the meaning given to it by section 12
(1); “employer’s contribution” has the meaning given to it by section 6
(1)(a); “employment contribution” has the meaning given to it by section 6
(1)(a); “entry into insurance” means, subject to sections 35
(3)and 125
(7)and Chapters 15 and 16 of

Part 2

, in relation to a person, the date on which the person became an insured person; [2005 (SW&P) s23 & Sch 1] “Executive” means the Health Service Executive; “health board” means— (a) a health board established under the Health Act 1970 , (b) the Eastern Regional Health Authority established under the Health (Eastern Regional Health Authority) Act 1999 , or (c) an Area Health Board established under the Health (Eastern Regional Health Authority) Act 1999 ; “incapable of work” means incapable of work by reason of some specific disease or bodily or mental disablement or deemed, in accordance with regulations, to be so incapable; “infectious diseases maintenance allowance” means a payment under section 44 of the Health Act 1947 to a person suffering from an infectious disease; “insurable employment” means employment such that a person, over the age of 16 years and under pensionable age, employed in that employment would be an employed contributor; “insurable (occupational injuries) employment” has the meaning given to it by section 71 ; “insurable self-employment” means self-employment of such a nature that a person engaged in that employment would be a self-employed contributor; “insured person” means a person insured under Part 2; [2001 s15(1)(a)] “island” means any island lying off the coast of the State, that is prescribed; “local authority” has the meaning given to it by the Local Government Act 2001 ; “Member State” means a Member State of the European Communities; “Minister” means the Minister for Social and Family Affairs; “non-governmental agency” means any organisation which has as one of its functions the promotion of relief and development in developing countries through the sponsoring or aiding of projects involving the employment of volunteer development workers in those countries; [1993 (No. 2) s11(b)] “occupational injuries insurance” has the meaning given to it by section 70

(2); [1993 (No. 2) s3(a)] “optional contribution” means a contribution paid under Chapter 5 of Part 2; [1993 (No. 2) s3(a)] “optional contributor” means a person engaged in share fishing paying optional contributions; [1995 s20(1); 2005 (SW&P) s18] “orphan” means a qualified child— (a) both of whose parents are dead, or (b) one of whose parents is dead or unknown or has abandoned and failed to provide for the child, as the case may be, and whose other parent— (i) is unknown, or (ii) has abandoned and failed to provide for the child, where that child is not residing with a parent, adoptive parent or step-parent; “outworker” means a person to whom articles or materials are given out to be made up, cleaned, washed, altered, ornamented, finished or repaired or adapted for sale in the person’s own home or on other premises not under the control or management of the person who gave out the articles or materials for the purposes of the trade or business of the last-mentioned person; “pensionable age” means the age of 66 years; [1993 (No. 2) s3(b)] “person engaged in share fishing” means a self-employed contributor who is a member of the crew of a fishing vessel and whose principal means of livelihood is derived from a share in the profits or the gross earnings of the working of the vessel; “prescribed” means prescribed by regulations; [2001 s8(1)] “qualifying contribution” means the appropriate employment contribution or self-employment contribution which was paid or would have been paid but for section 13
(2)(c) in respect of any insured person or the appropriate optional contribution which was paid or would have been paid but for section 29
(1)(b); [1999 s26(2)] “record” means any book, document or any other written or printed material in any form including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form; [2004 (MP) s13(1)(b)] “reckonable earnings” means, subject to regulations, earnings derived from insurable employment or insurable (occupational injuries) employment; [2005 (SW&P) s26 & Sch 4] “reckonable emoluments”, in relation to a self-employed contributor, means emoluments (other than reckonable earnings and any other emoluments that may be prescribed) to which Chapter 4 of Part 42 of the Act of 1997 applies, reduced by so much of the allowable contribution referred to in Regulations 41 and 42 of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ) as is deducted on payment of those emoluments; “reckonable income”, in relation to a self-employed contributor or an optional contributor, means the aggregate income (excluding reckonable earnings, reckonable emoluments and any other income that may be prescribed) from all sources for the contribution year as estimated in accordance with the Income Tax Acts, but without regard to— (a) sections 195, 231 and 232 of the Act of 1997, or (b) save in the case of a person to whom paragraph 1 of Part 3 of Schedule 1 applies, Chapter 1 of Part 44 of the Act of 1997, after deducting from the income so much of any deduction allowed by virtue of the provisions of the definition of “capital allowance” in section 2(1) of the Act of 1997; “regulations” means regulations made by the Minister under this Act; “Regulations of 1996” means the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ); “self-employed contributor” has the meaning given to it by section 20 ; “self-employment contribution” has the meaning given to it by section 6 ; “short-time employment” means employment in which, for the time being, a number of days is systematically worked in a working week which is less than the number of days which is normal in a working week in the employment concerned; “Social Insurance Fund” means the Fund to which section 9 relates; [2005 (SW&P) s26 & Sch 4] “social welfare inspector” means a person appointed by the Minister under section 250 to be a social welfare inspector for the purposes of Parts 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 and 12 ; “statutory declaration” means a statutory declaration within the meaning of the Statutory Declarations Act 1938

; “trade dispute” means any dispute between employers and employees, or between employees and employees, which is connected with the employment or non-employment or the terms of employment or the conditions of employment of any persons, whether employees in the employment of the employer with whom the dispute arises or not; “voluntary contribution” has the meaning given to it by section 25 ; “voluntary contributor” has the meaning given to it by section 24 ; [1993 (No.2) s11(c)] “volunteer development worker” means a person who is employed temporarily outside the State in a developing country and has secured that employment— (a) by or through the Department of Foreign Affairs or by or through a non-governmental agency in the State, or (b) by or through a governmental or non-governmental agency in any Member State other than the State, or (c) directly with the government of a developing country, and who is employed by any of those agencies or by the government of the developing country or by both under conditions of remuneration similar to local conditions applying in that country and who was resident in the State immediately before taking up that employment; “Workmen’s Compensation Acts” means the Workmen’s Compensation Acts 1934 to 1955 and the enactments repealed by the Workmen’s Compensation Act 1934. [1993 s2(2); 2001 s24(1)]

(2)In this Act “qualified adult”, subject to sections 134 , 187 and 297 , means in relation to a person— (a) a spouse who is wholly or mainly maintained by that person but does not include— (i) a spouse in employment (other than employment specified in paragraph 4 or 5 of

Part 2

of Schedule 1 ), or (ii) a spouse who is self-employed, or (iii) a spouse who is entitled to or is in receipt of any benefit, pension, assistance or allowance (other than supplementary welfare allowance) under Part 2 or 3, or (iv) a spouse who, by virtue of section 68

(1)or 147
(2), is or would be disqualified for receiving unemployment benefit payable under

Chapter 12

of

Part 2

or unemployment assistance payable under

Chapter 2

of

Part 3

in his or her own right with the exception of a spouse who qualifies as a qualified adult by virtue of regulations made under paragraph (c), or (v) a spouse who is entitled to or is in receipt of an allowance the rate of which is related to the rates of unemployment assistance payable under section 142 or unemployment benefit payable under section 65 or 66 , in respect of a non-craft full-time course approved by An Foras Áiseanna Saothair under the Industrial Training Act 1967 , or (vi) a spouse who is entitled to or in receipt of an allowance the rate of which is related to the rates of unemployment assistance payable under section 142 or unemployment benefit payable under section 65 or 66 , in respect of participation in a scheme administered by the Minister for Education and Science and known as the Vocational Training Opportunities Scheme, or (vii) a spouse who is entitled to or in receipt of an allowance the rate of which is related to the rates of unemployment assistance payable under section 142 or unemployment benefit payable under section 65 or 66 , in respect of participation in a scheme administered by the Minister and known as— (I) Back to Education Allowance, or (II) Back to Work Allowance, or (III) Back to Work Enterprise Allowance, or (IV) Part-Time Job Incentive, or (b) a person over the age of 16 years being wholly or mainly maintained by that person and having the care of one or more than one qualified child who normally resides with that person where that person is— (i) a single person, (ii) a widow, (iii) a widower, or (iv) a married person who is not living with and is neither wholly or mainly maintaining, nor being wholly or mainly maintained by, the married person’s spouse, or (c) any person whom the Minister may by regulations specify to be a qualified adult for the purposes of this Act. [1993 s2(3); 2003 (MP) s5(1)(a)]

(3)Subject to section 134
(3), in this Act “qualified child” means a person who is ordinarily resident in the State, is not detained in a reformatory or an industrial school, and— (a) for the purposes of— (i) section 43
(2), in the case of an applicant for disability benefit other than as referred to in paragraph (b), (ii) section 56
(2), in the case of an applicant for health and safety benefit other than as referred to in paragraph (b), (iii) section 66
(2), in the case of an applicant for unemployment benefit other than as referred to in paragraph (b), (iv) section 76
(2), in the case of an applicant for injury benefit other than as referred to in paragraph (b), and (v) section 142
(1)(b)(ii), in the case of an applicant for unemployment assistance other than as referred to in paragraph (b), is under the age of 18 years or is of or over the age of 18 years and is regarded as attending a course of study referred to in section 148
(3)(a), and (b) for the purposes of— (i) sections 81
(5), 83
(1), 102
(1), 112
(2), 117
(2), 122
(2), 127
(1), 130 , 137 , 150
(1)(b), 156
(1), 168
(1), 174
(1), 181
(1), 211
(1)(b), 215
(1)(b) and 228 , (ii) section 43
(2), in the case of an applicant who, in respect of any period of interruption of employment has been entitled to or is in receipt of disability benefit for not less than 156 days or, subject to the conditions and in the circumstances that may be prescribed, has been entitled to or has been in receipt of disability benefit and a relevant payment for not less than 156 days, (iii) section 56
(2), in the case of an applicant who, in respect of a period of health and safety leave under the Maternity Protection Act 1994, has been entitled to or is in receipt of health and safety benefit for not less than 156 days or, subject to the conditions and in the circumstances that may be prescribed, has been entitled to or has been in receipt of health and safety benefit and a relevant payment for not less than 156 days, (iv) section 66
(2)or 142
(1)(b)(ii), in the case of an applicant who, in any continuous period of unemployment as read in accordance with section 141
(3), has been entitled to or is in receipt of unemployment benefit or unemployment assistance for not less than 156 days, or, subject to the conditions and in the circumstances that may be prescribed, has been entitled to or has been in receipt of unemployment benefit or unemployment assistance and a relevant payment for not less than 156 days, and (v) section 76
(2), as it applies to disablement pension or in the case of an applicant who, in respect of any period of interruption of employment, has been entitled to or is in receipt of injury benefit and a relevant payment for not less than 156 days, subject to the conditions and in the circumstances that may be prescribed, and satisfies one of the following conditions— (I) is under the age of 18 years, or (II) is of or over the age of 18 years and under the age of 22 years and is receiving full-time education, the circumstances of which shall be specified in regulations, or (III) is of or over the age of 18 years and is regarded as attending a course of study referred to in section 148
(3)(a). [2003 s5(1)(a)]
(4)In subsection (3) “relevant payment” means any benefit specified in section 39
(1)(other than old age (contributory) pension) or any assistance specified in section 139
(1)(other than old age (non-contributory) pension). [1993 s2(4); 2003 s5(1)(a)]
(5)(a) Notwithstanding subsection (3)(b)(v)(II), a person receiving full-time education, in accordance with that provision, who attains the age of 22 years during an academic year shall continue to be regarded as a qualified child for the purposes of that provision, while receiving full-time education for the duration of that academic year. (b) In this subsection “academic year” has the meaning given to it by section 148
(2). [2003 s5(1)(a)]
(6)(a) Subject to paragraph (b) and notwithstanding subsection (3)(a), a person who attains the age of 18 years while attending a full-time day course of study, instruction or training at an institution of education, shall continue to be regarded as a qualified child for the purposes of that subsection until the following 30 June or until the person completes the full-time day course, whichever is the earlier. (b) For the purposes of paragraph (a), the Minister may prescribe the conditions subject to which a person shall be regarded as attending a full-time day course of study, instruction or training at an institution of education. (c) In this subsection, “institution of education” has the meaning given to it by section 148
(2). [1998 s24(1)]
(7)Subject to

Part 12

, “liable relative” means in relation to any person— (a) a man who is liable to maintain— (i) his wife, (ii) his former wife where the marriage has been dissolved, being a dissolution that is recognised as valid in the State, while she is in receipt of an allowance or benefit, and (iii) any qualified child of his in respect of whom an increase in allowance or benefit is payable to the mother, or (b) a woman who is liable to maintain— (i) her husband, (ii) her former husband where the marriage has been dissolved, being a dissolution that is recognised as valid in the State, while he is in receipt of an allowance, and (iii) any qualified child of hers in respect of whom an increase in allowance is payable to the father.

Interpretation generally. [1993 s3(1); 1995 (No. 2) s10(3)] 3.—(1) For the purposes of this Act— (a) a person is deemed to be over any age mentioned in this Act where the person has attained that age and is deemed to be under any age mentioned in this Act where the person has not attained that age; (b) a person is deemed to be between 2 ages mentioned in this Act where the person has attained the first-mentioned age but has not attained the second-mentioned age; (c) a person is deemed not to have attained the age of 16 years until the beginning of the 16th anniversary of the day of the person’s birth, and similarly with respect to any other age; (d) regulations may provide that, for the purpose of determining whether a contribution is payable in respect of a person, or at what rate a contribution is payable, the person shall be treated as having attained at the beginning of a contribution week, or as not having attained until the end of a contribution week, any age which that person attains during the course of that week; (e) the circumstances in which a person is to be regarded as living alone shall be specified in regulations; (f) regulations shall provide for determining the circumstances in which a person is or is not to be regarded to be wholly or mainly maintaining another person. [1993 s3(2)]

(2)Any reference in this Act to contributions, where the reference is without qualification, shall be read, save where the context otherwise requires, as including a reference to employment contributions, self-employment contributions and voluntary contributions. [1993 s3(3)]
(3)Regulations may, in relation to any class or description of insurable employment or insurable (occupational injuries) employment, specify the persons to be treated for the purposes of this Act as the employers of employed contributors employed in that employment. [1993 s3(4)]
(4)References in this Act to an employed contributor's employer shall not be read as including his or her employer in any employment other than insurable employment or insurable (occupational injuries) employment. [1993 s3(5)]
(5)Any question relating to the normal residence of a qualified child shall, subject to section 220
(2), be decided in accordance with regulations made under that subsection. [1993 s3(6)]
(6)Where a child has been or becomes adopted under the Adoption Acts 1952 to 1998, then for the purposes of this Act— (a) the child shall after the adoption be treated as if he or she were the child of the adopter or adopters born to that adopter or adopters and were not the child of any other person and, where the child was an orphan immediately before the adoption, as having ceased to be an orphan, and (b) where there is one adopter only, in any application after the adoption with respect to the child of the definition of “orphan” contained in section 2
(1), “the parent of whom is dead” is substituted in paragraph (a) of that definition for “both of whose parents are dead”.
(7)In this Act— [1993 s3(9)] (a) a reference to a Part, Chapter, section or Schedule is to a Part, Chapter or section of or Schedule to this Act, unless it is indicated that reference to some other enactment is intended, [1993 s3(10)] (b) a reference to a subsection, paragraph, subparagraph or clause is to the subsection, paragraph, subparagraph or clause of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended, and [1993 s3(7)] (c) a reference to any other enactment shall, unless the context otherwise requires, be read as a reference to that enactment as amended or extended by or under any subsequent enactment. [1993 s3(8)]
(8)References in any other enactment to the “Social Welfare Acts” means this Act and every enactment which is to be read together with it as one. [1993 s3(11)]
(9)In this Act, any reference to this Act shall be read as including a reference to regulations made under or applying the provisions of this Act. [1993 s3(12); 2004 (MP) s18]
(10)For the purposes of sections 43
(3), 66
(3), 76
(3), 112
(3), 117
(3), 122
(3), 134 , 141
(2)(d), 146 , 149
(2), 150
(3), 158 , 181
(4), 210
(2), 211
(3), 216 , 219
(2), 297 and 298 and

Chapter 9

of

Part 3

, “spouse” means— (a) each person of a married couple who are living together, or (b) a man and woman who are not married to each other but are cohabiting as husband and wife. [1993 s3(13); 1997 s28(4) & Sch F]

(11)For the purposes of determining the entitlement of a person to an increase in respect of a qualified adult, references to a spouse in the definition of “qualified adult” contained in section 2
(2)and regulations made under that provision shall be read as including: (a) a party to a marriage that has been dissolved, being a dissolution that is recognised as valid in the State, or (b) a man and woman who are not married to each other but are cohabiting as husband and wife.

Regulations. [1993 s4(1)] 4.—(1) The Minister may make regulations— (a) for any purpose in relation to which regulations are provided for by any of the provisions of this Act, and (b) for prescribing any matter or thing referred to in this Act as prescribed or to be prescribed. [1993 s4(2)]

(2)Except in so far as this Act otherwise provides, any power conferred by this Act to make regulations may be exercised— (a) either in relation to all cases to which the power extends, or in relation to all those cases subject to specified exceptions, or in relation to any specified cases or classes of case, and (b) so as to make, as regards the cases in relation to which it is exercised— (i) the full provision to which the power extends or any less provision (whether by exception or otherwise), (ii) the same provision for all cases in relation to which the power is exercised or different provision for different cases or classes of case, or different provision in relation to the same case or class of case for different purposes of this Act, (iii) any such provision either unconditionally or subject to any specified condition. [1993 s4(3)]
(3)Without prejudice to any specific provision in this Act, regulations may contain any incidental or supplementary provisions that may appear to the Minister to be expedient for the purposes of the regulations. [1993 s4(4); 2005 (SW&P) s25 & Sch 3]
(4)The following are subject to the sanction of the Minister for Finance: (a) regulations for the purposes of sections 2
(2), 13 , 14 , 15 , 16 , 17 , 20
(2)(d), 22 , 23 , 25
(1)(d), 41
(4), 41
(7), 49 , 60 , 62
(3), 62
(5), 62
(7), 64
(6), 70
(3), 71
(7), 71
(8), 71
(9), 99
(3), 108
(6), 108
(7), 109
(8), 109
(11), 109
(14), 109
(16), 114
(6), 114
(7), 115
(4), 115
(5), 115
(7), 119
(1), 119
(2), 120 , 125
(3), 125
(5), 135
(2), 135
(3), 141
(1), 142
(5), 151 , 173
(4), 179
(1), 186
(2)(b), 198 , 232
(2), 232
(3), 233 , 241
(7), 289 , 292 , 297 , 342 and 363 and, in Schedule 3 , Rule 1(2)(b)(iv)(I), (6) and (7) of Part 2, Rule 2(3) of Part 3 and Rule 2 of Part 4 and Reference 14 and 19 in Table 2; (b) a draft of regulations under any of the provisions mentioned in subsection (5). [1993 s4(5); 2005 (SW&P) s25 & Sch 3]
(5)Where regulations are proposed to be made for the purposes of section 12
(2), 12
(3), 13
(3)(a), 20
(2)(a), 20
(2)(b), 20
(2)(c), 32 , 41
(6), 58
(3), 64
(5), 101
(2), 109
(7), 115
(3), 119
(6), 125
(2), 131
(2), 135
(2), 262
(3), 263
(1)or 264
(1), or, in Schedule 3 , Rule 4(a) of Part 2, Rule 7 of Part 3 or Rule 2(a) of Part 4, or Schedule 5 , a draft of those regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House. [1993 s4(6); 2005 (SW&P) s26 & Sch 4]
(6)Regulations or rules (not being regulations of which a draft is required by this Act to be approved of by resolution of each House of the Oireachtas) shall be laid before each House of the Oireachtas as soon as practicable after they are made and, if a resolution annulling the regulations or rules is passed by either House within the next 21 days on which that House has sat after the regulations or rules have been laid before it, the regulations or rules shall be annulled accordingly, but without prejudice to the validity of anything previously done under those regulations or rules. [1993 s4(7)]
(7)Where the Minister revokes regulations made under any of the provisions mentioned in subsection (5) and makes regulations which he or she certifies to be substantially to the like effect as the regulations so revoked, a requirement that a draft of the proposed regulations be laid before each House of the Oireachtas shall not apply.

Expenses. [1993 s5(1)] 5.—(1) Any expenses incurred by the Minister or any other Minister in carrying this Act into effect shall, to the extent that may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas. [1993 s5(2)]

(2)There shall be paid to the Minister for Finance out of the Social Insurance Fund, at the times and in the manner the Minister for Finance may direct, any sums that the Minister may estimate, on the basis that may be agreed on between the Minister and the Minister for Finance, to be the part of those expenses of the Minister or any other Minister which relates to the scheme of social insurance provided for in Part 2 and any sums so paid shall be appropriated in aid of moneys provided by the Oireachtas for carrying this Act into effect. [1993 s5(3)]
(3)In estimating expenses for the purposes of subsection (2), there shall be included an amount that, in the opinion of the Minister for Finance, represents the amount of the accruing liability in respect of any superannuation or other retiring allowances, lump sums or gratuities accruing in respect of the employment of any officer or other person for the purposes of this Act. [1993 s5(4)]
(4)Any expenses incurred by An Post under Part 2 (determined on the basis that may be agreed on between the Minister, the Minister for Finance and An Post) shall be paid by the Minister out of the Social Insurance Fund to An Post at the times and in the manner the Minister for Finance may direct. [1996 s40]
(5)Any fees in respect of an audit of the Social Insurance Fund which are payable to the Comptroller and Auditor General in accordance with section 12 of the Comptroller and Auditor General (Amendment) Act 1993 shall be paid by the Minister out of that Fund. [Redundancy Payments Act 2003 s2]
(6)There shall be paid to the Minister for Enterprise, Trade and Employment out of the Social Insurance Fund, at the times and in the manner the Minister for Finance may direct, the sums that the Minister for Enterprise, Trade and Employment may estimate, on the basis that may be agreed on between the Minister for Enterprise, Trade and Employment, the Minister and the Minister for Finance, to be part of the expenses incurred in carrying into effect— (a) the Protection of Employees (Employers’ Insolvency) Acts 1984 to 2004, and (b) the Redundancy Payments Acts 1967 to 2003, and any sums so paid shall be appropriated in aid of moneys provided by the Oireachtas for carrying into effect the Acts referred to in paragraphs (a) and (b).

PART 2

Social Insurance

Chapter 1

Social Insurance Fund Sources of moneys for benefits. [1993 s6(1); National Training Fund Act 2000 s4(10)] 6.—(1) For the purposes of providing moneys for meeting the expenditure on benefit and making any other payments which, under this Act (other than section 8 ), the Redundancy Payments Acts 1967 to 2003 and the Protection of Employees (Employers’ Insolvency) Acts 1984 to 2004, are to be made out of the Social Insurance Fund, there shall be— (a) contributions (referred to in this Act as “employment contributions”) in respect of employed contributors, each of which shall comprise a contribution by the employed contributor and a contribution (referred to in this Act as “the employer’s contribution”) by the employer of the employed contributor, (b) contributions (referred to in this Act as “self-employment contributions”) in respect of self-employed contributors, [1993(No.2) s5(a)] (c) contributions in respect of optional contributors, (d) contributions in respect of voluntary contributors, and (e) payments out of moneys provided by the Oireachtas. [1993 s6(2); 1993(No.2) s5(b)]

(2)Employment contributions, self-employment contributions, optional contributions and voluntary contributions shall be paid into the Social Insurance Fund.

Social Insurance Fund — expenditure on benefit. [2000 s29(a)] 7.—(1) Benefit shall be paid or provided for out of the Social Insurance Fund. [2000 s29(a)]

(2)A reference to benefit in section 6 and this section includes: (a) the benefits described in section 39 , (b) a relevant payment within the meaning of section 178
(1)(a), (c) schemes administered by the Minister and known as— (i) Free Fuel Allowance, (ii) Free Electricity Allowance, (iii) Free Television Licence, (iv) Free Telephone Rental Allowance, (v) Free Natural Gas Allowance, and (vi) Free Bottled Gas Allowance, where those allowances are payable in respect of a person in receipt of a benefit under section 39
(1)or a relevant payment within the meaning of section 178
(1)(a), [2002 (MP) s13] (d) a payment under regulations made under section 138 in respect of dental treatment or optical treatment and appliances which would have been payable in respect of a person but for the fact that the person availed of a service in respect of dental treatment or optical treatment and appliances under sections 45 and 67 of the Health Act 1970 , (e) any benefit to which section 39
(1)refers which would have been payable in respect of a person but for the receipt by that person of old age (non-contributory) pension, (f) any increase in any benefit to which section 39
(1)refers which would have been payable in respect of a person, but for the receipt by that person of an old age (non-contributory) pension in his or her own right, and (g) unemployment benefit which would have been payable in respect of a person but for the receipt by that person of unemployment assistance. [2000 s29(a)]
(3)Benefit to be paid or provided for out of the Social Insurance Fund shall include such sums as the Minister may estimate on the basis that may be agreed on between the Minister and the Minister for Finance in respect of the benefits set out in subsection (2)(c), (d), (e), (f) and (g). [2000 s29(a)]
(4)There shall be paid out of the Social Insurance Fund— (a) to the Minister for Health and Children the sum agreed between the Minister and the Minister for Finance in respect of the benefit set out in subsection (2)(d), and (b) to the Exchequer in respect of the sums agreed between the Minister and the Minister for Finance in respect of the benefits set out in subsection (2)(c), (e), (f) and (g), in the manner and at the times the Minister may determine.

Social Insurance Fund — payments to National Training Fund. [National Training Fund Act 2000 s5(5)] 8.—The Minister shall make payments out of the Social Insurance Fund into the National Training Fund equalling those paid into the first-mentioned fund pursuant to section 5(3) and (4) of the National Training Fund Act 2000 .

Social Insurance Fund. [1993 s7(1)] 9.—(1) The Social Insurance Fund (in this section and in section 11 referred to as “the Fund”), established under the Social Welfare Act 1952 and continued in being under section 7 of the Social Welfare (Consolidation) Act 1993 , shall continue in being and to comprise a current account and an investment account. [1993 s7(2)]

(2)The Minister shall manage and control the current account of the Fund. [1993 s7(3)]
(3)The Minister for Finance shall manage and control the investment account of the Fund. [1993 s7(4); 1998 s16]
(4)Save where otherwise specifically provided— (a) sums payable into the Fund shall be paid into either the current account of the Fund or the investment account of the Fund, and (b) sums payable out of the Fund shall be paid out of the current account of the Fund. [1993 s7(5)]
(5)Moneys standing to the credit of the current account of the Fund and not required to meet current expenditure shall be transferred to the investment account of the Fund. [1993 s7(6)]
(6)Whenever the moneys in the current account of the Fund are insufficient to meet the liabilities of that account, there shall be paid into that account from the investment account of the Fund the moneys necessary to meet those liabilities. [1993 s7(7)]
(7)Subject to subsection (6), moneys standing to the credit of the investment account of the Fund shall be invested by the Minister for Finance and income arising from any such investment shall be paid into that account. [1993 s7(8)]
(8)An investment under subsection (7) may be— (a) in securities in which trustees are for the time being by law empowered to invest trust funds, or (b) in any of the stocks, funds and securities which are for the time being authorised by law as investments for Post Office Savings Bank Funds. [1993 s7(9)]
(9)(a) The amount by which the income of the Fund for any financial year is less than its expenditure shall be paid into the Fund out of moneys provided by the Oireachtas. (b) The income and expenditure of the Fund for a financial year shall be determined for the purposes of this subsection by the Minister on the basis that may be agreed on between the Minister and the Minister for Finance. [1993 s7(10)]
(10)Any sum payable into the Fund under subsection (9)(a) shall be paid in the manner and at the times as the Minister for Finance may determine. [1993 s7(11)]
(11)Accounts of the Fund shall be prepared in the form and manner and at the times the Minister for Finance may direct and the Comptroller and Auditor General shall examine and certify every account and a copy of every account, together with the report thereon of the Comptroller and Auditor General, shall be laid before each House of the Oireachtas.

Actuarial review. [1998 s17] 10.—(1) The Minister shall cause— (a) actuarial reviews to be made of the financial condition of the Social Insurance Fund by the persons the Minister may decide for the purpose of determining the extent to which the Fund may be expected, in the longer term, to meet the demands in respect of payment of benefits and other payments, having regard, in particular, to the adequacy or otherwise of the contributions to support benefits and other payments and any other matters the Minister considers to be relevant as affecting the current and future financial condition of the Fund, (b) a report to be made to the Minister on completion of any such review, and (c) a copy of every report under this section to be laid before each House of the Oireachtas within 6 months of the completion of the review. [1998 s17]

(2)The date of completion of the first actuarial review under this section shall be a date not later than 31 December 2002, and the date of completion of each subsequent review shall be a date not later than 5 years after the date of completion of the immediately preceding review.

Payments from Fund for acquisition of land, etc. [1993 s8(1)] 11.—(1) Payments may be made out of the Fund in respect of expenditure by the Minister on the acquisition of lands, premises, furniture or equipment or the construction or reconstruction of premises, and any such lands, premises, furniture or equipment shall be held by the Minister on behalf of the Fund. [1993 s8(2)]

(2)A payment shall not be made under subsection (1) save with the consent of the Minister for Finance. [1993 s8(3)]
(3)The Minister may dispose of any lands, premises, furniture or equipment which he or she has acquired, constructed or reconstructed under this section and any moneys which the Minister receives in respect of any such disposal shall be paid into the Fund. [1993 s8(4)]
(4)A disposal shall not be effected under subsection (3) save with the consent of the Minister for Finance.

Chapter 2

Employed Contributors and Employment Contributions Employed contributors and insured persons. [1993 s9(1)] 12.—(1) Subject to this Act— (a) subject to paragraph (b), every person who, being over the age of 16 years and under pensionable age, is employed in any of the employments specified in Part 1 of Schedule 1, not being an employment specified in Part 2 of that Schedule, shall be an employed contributor for the purposes of this Act, and (b) every person, irrespective of age, who is employed in insurable (occupational injuries) employment shall be an employed contributor and references in this Act to an employed contributor shall be read accordingly, and (c) every person becoming for the first time an employed contributor shall thereby become insured under this Act and shall thereafter continue throughout his or her life to be so insured. [1993 s9(2)]

(2)Regulations may provide for including among employed contributors persons employed in any of the employments specified in Part 2 of Schedule 1. [1993 s9(3)]
(3)Regulations may provide for— (a) excluding particular employments or any classes of employment from the employments specified in Part 1 of Schedule 1, or (b) adding to the employments so specified particular employments or any classes of employment, and, where the Minister considers that any modifications of this Act are appropriate having regard to the purpose for which the regulations are made, the regulations may make those modifications. [2003 (MP) s19(a)]
(4)For the purposes of this Part, with regard to employment specified in paragraph (13) of Part 1 of Schedule 1, the person who is liable to pay the wages or salary of the individual concerned in respect of the work or service concerned is deemed to be the individual’s employer.

Employment contributions. [1993 s10(1)(a)] 13.—(1) Employment contributions shall be paid by employed contributors and their employers in accordance with this section. [SWA 2000 s8; SWA 2001 s8, 36 & Sch E]

(2)(a) Where in any contribution week a payment of not more than €287 per week (or the equivalent thereof in respect of an employed contributor remunerated otherwise than on a weekly basis) is made to or for the benefit of an employed contributor in respect of reckonable earnings of that contributor relating to an employment, a contribution shall not be payable by that employed contributor in respect of those earnings from that employment. [SWA 1995 s6; SWA 2001 s8, 36 & Sch E] (b) Subject to paragraph (c) and to regulations under section 14 , where in any contribution week a payment of more than €287 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, there shall be payable a contribution by the employed contributor at the rate of 4 per cent of the amount of reckonable earnings in excess of €127 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis) to which that payment relates. [1993 s10(1); 2004 s5(1)] (c) Where in a particular contribution year an employed contributor’s reckonable earnings have amounted to the sum of €44,180 and the contributions payable under paragraph (b) have been paid in respect of those reckonable earnings, no further such contribution shall be payable in respect of any reckonable earnings of that employed contributor by the employed contributor in that contribution year. (d) Subject to subsection (8) and to regulations under section 14 , where in any contribution week a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, there shall be payable a contribution by the employed contributor’s employer— (i) at the rate of 7.8 per cent of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings do not exceed €356 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and (ii) at the rate of 10.05 per cent of the amount of the reckonable earnings in that week to which that payment relates where those reckonable earnings exceed €356 (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis). [2003 (MP) s17; 2003 s13] (e) For the purposes of this Chapter— “payment” includes a notional payment; “notional payment” has the meaning given to it by section 985A (inserted by

section 6 of the Finance Act 2003 ) of the Act of 1997. [1993 s10(2); 2001 s8(2)(e)]

(3)(a) The Minister may by regulations vary the sums specified in subsection (2)(c) and any variation has effect from the beginning of the contribution year following that in which the regulations are made. (b) When making regulations under this subsection to vary the sum specified in subsection (2)(c) the Minister shall take into account any changes in the average earnings of workers in the transportable goods industries so recorded by the Central Statistics Office since the date by reference to which the sum specified in subsection (2)(c) was last determined. [1993 s10(3)]
(4)The employer shall, in relation to any employment contribution, be liable in the first instance to pay both the employer’s contribution comprised therein and also, on behalf of and to the exclusion of the employed contributor, the contribution comprised therein payable by the contributor. [1993 s10(4)]
(5)An employer shall be entitled, subject to and in accordance with regulations, to recover from an employed contributor the amount of any contribution paid or to be paid by the employer on behalf of that contributor and, notwithstanding anything in any enactment, regulations for the purposes of this subsection may authorise recovery by deductions from the employed contributor’s remuneration, but those regulations shall provide that— (a) where the employed contributor does not receive any pecuniary remuneration either from the employer or from any other person, the employer shall not be entitled to recover the amount of any such contribution from that contributor, and (b) where the employed contributor receives any pecuniary remuneration from the employer, the employer shall not be entitled to recover any such contribution otherwise than by deductions. [1993 s10(5)]
(6)Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of a person employed by the employer, or otherwise to recover from the person, the employer’s contribution in respect of that person. [1993 s10(6)]
(7)Any sum deducted by an employer from remuneration under regulations for the purposes of this section is deemed to have been entrusted to the employer for the purpose of paying the contribution in respect of which it was deducted. [1996 s12(1); 2001 (No.2) s5(1)(c)]
(8)In the case of employment specified in paragraph 12 of Part 1 of Schedule 1 , subsection (2)(d) shall be read as if “0.5 per cent” were substituted for “7.8 per cent” and “10.05 per cent”. [1995 s10]
(9)Regulations may, subject to the conditions and in the circumstances that may be prescribed, exempt an employer who employs an employee under and by virtue of a scheme administered by the Department of Social and Family Affairs, known as the Employers’ Pay-Related Social Insurance Exemption Scheme, from the liability to pay the contribution specified in section 13
(2)(d) in respect of that employee. [2004 (MP) s14]
(10)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 Act of 1997 whereby the employer will account to the Revenue Commissioners, in accordance with 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 earnings of an employed contributor to which the agreement applies, shall pay a contribution at a rate of 14.05 per cent in respect of the aggregate of the amount of those reckonable earnings and the amount of income tax payable under the agreement in respect of them, and (ii) notwithstanding section 13
(4)or Article 7 of the Regulations of 1996, shall not be entitled to recover from an employed contributor any part of a contribution paid in accordance with subparagraph (i), and (b) a contribution paid in accordance with paragraph (a)(i) shall not be regarded as an employment contribution for the purposes of any benefit specified in section 39
(1). [2004 (MP) s14]
(11)In subsection (10) “specified provision” means any provision that may be prescribed for the purposes of that subsection.

Modified insurance. [1993 s11(1); 2005 (SW&P) s26 & Sch 4] 14.—(1) Regulations may modify this Part in its application in the case of— (a) persons employed in any of the employments specified in paragraphs 2, 3, 4, 5, 9 and 10 of Part 1 of Schedule 1, or [1996 s12(2); 2005 (SW&P) s26 & Sch. 4] (b) in the cases that may be prescribed, persons employed in eircom plc, or [2001 s28] (c) in such cases as may be prescribed, persons who, on 5 April 1995 were employed in an employment to which paragraph (a) or (b) applies and which is prescribed, and who cease to be so employed, but immediately on such cessation become employed in another employment which is prescribed, under terms and conditions which provide that the person continues to be employed in a permanent and pensionable capacity and for payment during illness on a basis considered adequate by the Minister, or (d) persons employed in a statutory transport undertaking, or (e) persons employed as teachers in primary schools which are recognised schools within the meaning of the Education Act 1998 , or (f) persons employed as teachers in training colleges recognised by the Minister for Education and Science for teachers in primary schools, or (g) persons employed as teachers in post-primary schools which are recognised schools within the meaning of the Education Act 1998 , or (h) persons employed as teachers in domestic science training colleges funded by moneys voted by the Oireachtas for that purpose, or (i) persons employed as members of the Army Nursing Service, or (j) persons employed in voluntary hospitals to which grants are paid from moneys provided by the Oireachtas in recoupment of revenue deficits, or (k) persons employed by voluntary organisations which are providing district nursing services, or (l) persons employed in an employment which is an insurable (occupational injuries) employment under section 71 . [1993 s11(2)]

(2)This section is without prejudice to the generality of any other provision of this Part providing for regulations.

Calculation of reckonable earnings. [1993 s12(1)] 15.—(1) For the purposes of this Part, reckonable earnings may be calculated or estimated, either for a person or a class of persons, in the manner, by reference to the matters and on the basis that may be prescribed. [1993 s12(2); 2001 s37 & Sch F]

(2)Regulations may provide for the calculation of the amounts payable in respect of employment contributions in accordance with prescribed scales, and for adjustments of those amounts to facilitate computation and to avoid fractions of 1 cent in the amounts.

Employment by more than one employer. [1993 s13; 2001 s8(3)] 16.—Regulations may provide for the determination of liability for the payment of employment contributions in the case of a person who works under the general control or management of a person who is not his or her immediate employer.

Payment of contributions and keeping of records. [1993 s14(1)] 17.—(1) Regulations may provide for— (a) the time and manner of payment of employment contributions, (b) the collection and the recovery of, and the furnishing of returns by employers in relation to, employment contributions, (c) the charging of interest on arrears of employment contributions, (d) the waiving of interest due on arrears of employment contributions, (e) the estimation of amounts due in respect of employment contributions and appeals in relation to those estimates, (f) the furnishing of returns by employers in relation to periods of insurable employment, (g) the deduction by an employer from the reckonable earnings of an employed contributor of any employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of over-deduction, and (h) any matter ancillary or incidental to any of the matters referred to in any of paragraphs (a) to (g). [1993 s14(2)]

(2)Without prejudice to the generality of subsection (1), regulations under that subsection may provide for— (a) the assignment of any function relating to any matter referred to in that subsection to the Collector-General or to any person engaged under contract by the Minister, with the consent of the Minister for Finance, for this purpose, (b) the assignment to the Collector-General of any function conferred on the Minister by section 272 and the modification for that purpose of any provision of that section, (c) the inspection by or on behalf of the Revenue Commissioners of records prescribed under subsection (5), (d) treating, for the purpose of any right to benefit, contributions paid after the due dates as paid on those dates or on any later dates that may be prescribed, or as not having been paid, and (e) treating as paid, for the purpose of any right to benefit, employment contributions payable by an employer in respect of an insured person which have not been paid, where the failure to pay those contributions is shown not to have been with the consent or connivance of the insured person or attributable to any negligence on the part of the insured person. [1993 s14(3)]
(3)Nothing in any regulations under this section affects the liability of the employer under section 13
(4)to pay employment contributions. [1993 s14(4); 2002 (MP) s14(a)]
(4)The provisions of any enactment, regulation or rule of court relating to— (a) the inspection of records, the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in Chapter 5 of Part 42 of the Act of 1997) of, or the furnishing of returns by employers in relation to, income tax, or (b) appeals in relation to income tax, or (c) the publication of names of persons under section 1086 of the Act of 1997, shall apply in relation to employment contributions which the Collector-General is obliged to collect as if the contributions were an amount of income tax which the employer was liable to remit to the Collector-General under the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ). [1993 s14(5); 2004 (MP) s16(1)]
(5)For the purposes of this Part, regulations may require employers to keep any records that may be prescribed in relation to the earnings of persons employed by them and the periods during which those persons were employed, and to retain those records for prescribed periods.

Priority debts to Social Insurance Fund in a company winding-up. [1993 s15(1); 1997 s35 & Sch G] 18.—For the purposes of section 285

(2)(e) of the Companies Act 1963 — (a) the amount referred to in that subsection is deemed to include any amount— (i) which, apart from Article 9 of the Regulations of 1996 would otherwise have been an amount due at the relevant date in respect of sums which an employer is liable under Chapter 2 or 3 of Part 2 and any regulation thereunder (other than the said Article 9) to deduct from reckonable earnings or reckonable emoluments, to which those Chapters apply, paid by the employer during the period of 12 months next before the relevant date, and (ii) with the addition of any interest payable under Article 10 of the Regulations of 1996, and (b) notwithstanding subsection (1) of section 285 of the Companies Act 1963 , the relevant date is deemed to be the date which is the ninth day after the end of the income tax month in which the relevant date (within the meaning of that subsection) occurred.

Winding-up and bankruptcy.

19.—(1) In this section “Act of 1988” means the Bankruptcy Act 1988 . [1993 s16(1); 2005 (SW&P) s26 & Sch 4]

(2)The assets of a limited company in a winding-up under the Companies Acts 1963 to 2005 shall not include— [1993 s16(2)] (a) any sum deducted by an employer from the remuneration of an employee of the employer paid before the winding-up in respect of an employment contribution due and unpaid by the employer in respect of that contribution, or (b) any sum which would have been deducted from the remuneration of an employee in respect of an employment contribution for a period of employment before a winding-up had that remuneration been paid before the winding-up, and in such a winding-up a sum equal in amount to the sum so deducted and unpaid or which would have been deducted and payable shall, notwithstanding anything in those Acts, be paid to the Social Insurance Fund in priority to the debts specified in section 285
(2)of the Companies Act 1963 . [1993 s16(3); 2005 (SW&P) s26 & Sch 4]
(3)A sum equal in amount to any sum deducted by an employer from the remuneration of an employee of the employer in respect of an employment contribution due by the employer and unpaid by the employer in respect of the contribution before the date of the order of adjudication or the filing of the petition for arrangement (as the case may be) shall not form part of the property of the bankrupt or arranging debtor so as to be included among the debts which under section 81 of the Act of 1988 are in the distribution of that property to be paid in priority to all other debts, but shall, before the distribution and notwithstanding anything in the Act of 1988, be paid to the Social Insurance Fund in priority to the debts specified in section 81 of the Act of 1988. [1993 s16(4); 2005 (SW&P) s26 & Sch 4]
(4)Formal proof of a debt to which priority is given by this section is not required except where required by or under the Act of 1988 or the Companies Act 1963 . [1993 s16(5); 2005 (SW&P) s26 & Sch 4]
(5)There shall be included among the debts which under section 81 of the Act of 1988 are, in the distribution of the property of a bankrupt or arranging debtor, to be paid in priority to all other debts, all employment contributions payable by the bankrupt or arranging debtor during the 12 months before the date of the order of adjudication in the case of a bankrupt or the filing of the petition for arrangement in the case of an arranging debtor, and that Act has effect accordingly, and formal proof of the debts to which priority is given under this subsection is not required except in cases where it may otherwise be provided by general orders made under that Act.

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.

Rates of self-employment contributions and related matters. [1993 s18(1); 2001 s36 & Sch E] 21.—(1) Self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions: (a) subject to paragraphs (b) and (f), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to 3 per cent of the reckonable income or the amount of €253; (b) where for any contribution year a self-employed contributor is informed by the Revenue Commissioners that he or she is not required to make a return of income within the meaning of section 1084 of the Act of 1997, self-employment contributions shall be paid by the self-employed contributor (whether by instalments or otherwise as may be prescribed) amounting to €157 in respect of that contribution year; (c) subject to paragraph (f), where in any contribution year a payment is made to a self-employed contributor in respect of reckonable emoluments of that self-employed contributor, there shall be payable by him or her a self-employment contribution which shall be the greater of an amount equal to 3 per cent of the reckonable emoluments or the amount of €253; (d) subject to regulations under section 22 , where a self-employment contribution has been paid by a self-employed contributor of not less than the amount that he or she is liable to pay under paragraph (a) or the amount specified in paragraph (b), whichever is appropriate, the self-employed contributor shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than that appropriate amount, no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week of that contribution year; [1999 s19(2)] (e) subject to section 26

(3), self-employment contributions shall be disregarded in determining whether the contribution conditions for any benefit other than old age (contributory) pension, widow’s (contributory) pension, widower’s (contributory) pension, orphan’s (contributory) allowance, maternity benefit, adoptive benefit or bereavement grant are satisfied; (f) a person who, but for this paragraph, would be liable for contributions of €253 under paragraphs (a) and (c) shall be liable only for a single contribution of €253. [1993 s18(2); 2001 s37 & Sch F]
(2)Regulations may provide for adjustments in the calculation of amounts payable in respect of self-employment contributions to facilitate computation and for the elimination from self-employment contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent. [2004 (MP) s15]
(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 Act of 1997 whereby the employer will account to the Revenue Commissioners, in accordance with 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 Article 7 of the Regulations of 1996, shall not be entitled to recover from an employed contributor any part of a contribution paid in accordance with subparagraph (i), and (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 39
(1). [2004 (MP) s15]
(4)In subsection (3) “specified provision” means such provision as may be prescribed for the purposes of that subsection.

Regulations providing for determination of contributions payable. [1993 s19(1); 2001 s9(2)(a)] 22.—(1) Regulations may provide for the determination of the contributions payable, the amount or rates of those contributions, and the contribution weeks in respect of which those contributions shall be regarded as having been paid, in the case of a person who— (a) becomes for the first time a self-employed contributor, (b) ceases to be a self-employed contributor, (c) is both an employed contributor and a self-employed contributor whether concurrently or not, (d) in any contribution year has reckonable emoluments but does not have reckonable income, (e) in any contribution year has both reckonable emoluments and reckonable income, or (f) in any contribution year has reckonable emoluments which relate to a period less than the full year. [1993 s19(2); 2001 s9(2)(b)]

(2)The Minister may by regulations specify the circumstances in which contributions payable by a self-employed contributor may be treated as paid. [1993 s19(4); 2001 s9(2)(b)]
(3)For the purposes of this section “contributions” means— (a) employment contributions payable under section 13 , and (b) self-employment contributions payable under section 21 .

Regulations providing for collection of self-employment contributions, etc. [1993 s20(1); 1997 s33(1)(a)] 23.—(1) For the purposes of self-employment contributions payable under section 21

(1)(a), (b) and (c), regulations may provide for— (a) the time and manner of payment of self-employment contributions, (b) the collection and the recovery of and the furnishing of details in relation to self-employment contributions, (c) the charging of interest on arrears of self-employment contributions, (d) the waiving of interest due on arrears of self-employment contributions, (e) the estimation of amounts due in respect of self-employment contributions and appeals in relation to those estimates, (f) the furnishing of returns by employers in relation to periods of insurable self-employment, (g) the deduction by an employer from the reckonable emoluments of a self-employed contributor of any self-employment contribution reasonably believed by the employer to be due by the contributor, and adjustment in any case of over-deduction, and (h) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (g). [1993 s20(2)]
(2)Without prejudice to the generality of subsection (1), regulations under that subsection may provide for the assignment of any function relating to a matter referred to in that subsection to the Collector-General or any other specified person. [1993 s20(3); 2002 (MP) s14(b)]
(3)The provisions of any enactment or instrument made under any enactment relating to— (a) the estimation, collection and recovery (including the provisions relating to the offset of taxes and appropriation of payments in Chapter 5 of Part 42 of the Act of 1997) of income tax or the inspection of records for those purposes, or (b) appeals in relation to income tax, or (c) the publication of names of persons under section 1086 of the Act of 1997, shall apply in relation to self-employment contributions in respect of reckonable emoluments which the Collector-General is obliged to collect as if the contributions were an amount of income tax which the employer was liable to remit to the Collector-General under the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ). [1993 s20(4); 1997 s33(1)(b)]
(4)Other than in the case of the class or classes of self-employed contributors that may be prescribed, self-employment contributions payable by a self-employed contributor for a contribution year under section 21
(1)(a) in respect of reckonable income shall be assessed, charged and paid in all respects as if they were an amount of income tax and they may be stated in one sum (hereafter in this subsection referred to as the “aggregated sum”) with the income tax contained in any computation of or assessment to income tax made by or on the self-employed contributor for the year of assessment (within the meaning of the Income Tax Acts) which coincides with the contribution year and for this purpose the self-employed contributions may be so stated notwithstanding that there is no amount of income tax contained in that computation or assessment and all the provisions of the Income Tax Acts, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief, apply as if the aggregated sum were a single sum of income tax. [1993 s20(5); Taxes Consolidation Act 1997 Sch 31]
(5)(a) Subject to paragraph (b), where an election made or deemed to be made under section 1018 of the Act of 1997 has effect for the year of assessment the self-employment contributions payable by a wife shall be charged, collected and recovered as if they were the contributions of her husband. (b) The question as to the amount of the self-employment contributions payable in respect of the husband or the wife are not affected by this subsection. [1993 s20(6); 2001 s25(1)]
(6)In any proceedings instituted by virtue of this Act, a certificate purporting to be signed by an officer of the Revenue Commissioners or by any officer duly appointed by the Minister in that behalf which certifies that an amount in respect of employment or self-employment contributions is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable.

Chapter 4

Voluntary Contributors and Voluntary Contributions Voluntary contributors. [1993 s21(1); 1997 s12(2)] 24.—(1) Subject to this Act, where a person ceases to be— (a) an employed contributor, or (b) a self-employed contributor, otherwise than by reason of attaining pensionable age and the person has qualifying contributions in respect of not less than 260 contribution weeks, he or she shall, on making application in the prescribed manner and within the prescribed period, be entitled to become an insured person paying contributions under this Act voluntarily (in this Act referred to as “a voluntary contributor”). [1993 s21(2)]

(2)The occupational injuries insurance of a person shall be disregarded in determining the person’s right to become, or to continue to be, a voluntary contributor and the rate of voluntary contribution payable in any case shall not be affected by that insurance. [1993 s21(3)]
(3)A voluntary contributor shall— (a) where he or she becomes an employed contributor, cease to be a voluntary contributor except insofar as is provided in section 25
(2), or (b) where he or she becomes a self-employed contributor, cease to be a voluntary contributor.

Voluntary contributions by former employed contributors. [1993 s22(1)] 25.—(1) (a) Subject to paragraph (c), a contribution (in this Act referred to as a “voluntary contribution”), in the case of a person who becomes a voluntary contributor by virtue of section 24

(1)(a) and who is under pensionable age, shall be payable in each contribution year, at the time or times and in the manner that the Minister shall prescribe, at a percentage rate, as set out in paragraph (b), of the amount of the reckonable income (if any) of the contributor in the preceding contribution year or in an amount (“minimum annual amount”), as set out in paragraph (b), whichever is the greater. [1993 s22(1)] (b) (i) In the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are not reckonable for the purposes of old age (contributory) pension, the percentage rate shall be 2.6 per cent and the minimum annual amount shall be €126. [1993 s22(1)] (ii) In the case of a voluntary contributor who, immediately before ceasing to be an employed contributor, was employed in employment in respect of which the employment contributions payable are reckonable for the purposes of old age (contributory) pension, the percentage rate shall be 6.6 per cent and the minimum annual amount shall be €317. [1993 s22(1)] (iii) In the case of a person to whom subsection (2) applies and who, by virtue of compliance with that subsection, continues to be a voluntary contributor, the percentage rate shall be 4 per cent and the minimum annual amount shall be €190. [1993 s22(1)] (c) A contribution under paragraph (a) shall not be payable in respect of reckonable income in any contribution year which exceeds the sum specified in section 13
(2)(c). [1993 s22(1); 2001 s36 & Sch E] (d) “Reckonable income” for the purposes of this subsection means, subject to regulations, income derived from any employment, including any trade, business, profession, office or vocation. [1993 s22(2)]
(2)In the case of a person who, on 31 March 1974, was a voluntary contributor entitled to pay voluntary contributions and who became an employed contributor in respect of whom special rate contributions were payable under section 17(1) of the Social Welfare Act 1975 , that person shall, notwithstanding section 24
(3), continue to be entitled to be a voluntary contributor on applying to the Minister in writing for that entitlement. [1993 s22(3); 1999 s19 & Sch E]
(3)Voluntary contributions paid under subsection (2) by a person to whom that subsection applies shall be disregarded in determining whether the contribution conditions for any benefit other than old age (contributory) pension, retirement pension or bereavement grant are satisfied. [1993 s22(4); 1999 s19 & Sch E]
(4)Notwithstanding any other provision of this Act, but subject to subsection (5), a voluntary contributor shall not be entitled to disability benefit, unemployment benefit, maternity benefit, invalidity pension or treatment benefit and, where any voluntary contributions paid by the voluntary contributor are at the percentage rate for the time being payable under subsection (1)(b)(i), they shall be disregarded in determining whether the contribution conditions for old age (contributory) pension, retirement pension or bereavement grant are satisfied. [1993 s22(5)]
(5)Notwithstanding subsection (4), any benefit mentioned in that subsection may be granted to a voluntary contributor in the circumstances and subject to the limitations that may be prescribed. [1993 s22(6)]
(6)A voluntary contribution paid under subsection (1)(a) shall be regarded, where the contribution relates to a full contribution year, as having been paid for each contribution week in that contribution year or, where the contribution relates to a shorter period, as having been paid for each contribution week in that period.

Voluntary contributions by former self-employed contributors. [1993 s23(1); 2001 s36 & Sch E] 26.—(1) A voluntary contribution, in the case of a person who becomes a voluntary contributor by virtue of section 24

(1)(b), shall be at the rate of €253 in a contribution year payable at the time or times and in the manner that the Minister may prescribe. [1993 s23(2); 1996 s27 & Sch G]
(2)Subject to subsection (3), voluntary contributions paid by a person under subsection (1) shall be disregarded for all benefit other than old age (contributory) pension, widow's (contributory) pension, widower's (contributory) pension and orphan's (contributory) allowance. [1993 s23(3); 1999 s19 & Sch E]
(3)Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after 6 April 1988, and any subsequent voluntary contributions paid by those persons, shall also be reckonable for retirement pension and bereavement grant in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 25
(1)(b)(ii) or (iii). [1993 s23(4)]
(4)A voluntary contribution paid under subsection (1) shall be regarded as having been paid for each contribution week in that contribution year.

Calculation of voluntary contributions. [1993 s24; 2001 s37 & Sch F] 27.—Regulations may provide for the calculation of the amounts payable in respect of voluntary contributions in accordance with prescribed scales, and for adjustments of those amounts to facilitate computation and to avoid fractions of one cent in those amounts.

Chapter 5

Optional Contributors and Optional Contributions Optional contributors and optional contributions. [1993 (No. 2) s4] 28.—(1) A person engaged in share fishing shall, subject to the conditions that may be prescribed, be entitled to opt to become an insured person (“optional contributor”) paying contributions under this Chapter (“optional contributions”) which shall be payable in each contribution year with effect from the contribution year ending on 5 April 1994 at the time and in the manner that may be prescribed. [1993 (No. 2) s4]

(2)An optional contributor ceases to be an optional contributor where he or she— (a) ceases to be a person engaged in share fishing, (b) ceases to be a self-employed contributor, or (c) fails, in any contribution year, to pay an optional contribution which by virtue of being an optional contributor, he or she is liable to pay.

Rates of optional contributions and related matters. [1993 (No.2) s4; 2004 s6(1)] 29.—(1) Optional contributions shall be payable by optional contributors in accordance with the following provisions: (a) subject to paragraph (b), an optional contributor shall pay an optional contribution of the greater of an amount equal to 4 per cent of his or her reckonable income in excess of €2,500 in the preceding contribution year, or €200; (b) an optional contribution shall not be payable in respect of so much (if any) of the reckonable income of an optional contributor in any contribution year which exceeds €44,180. [1993 (No.2) s4]

(2)Subject to regulations under section 30 , where an optional contribution has been paid by an optional contributor of not less than the amount that he or she is liable to pay under subsection (1), he or she shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than that appropriate amount, no contribution shall be regarded as having been paid by the optional contributor in respect of any week of that contribution year. [1993 (No.2) s4; 2001 s37 & Sch F]
(3)Regulations may provide for adjustments in the calculation of amounts payable in respect of optional contributions to facilitate computation and for the elimination from optional contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent. [1993 (No.2) s4]
(4)(a) Subject to paragraph (b), optional contributions shall be disregarded in determining whether the contribution conditions for any benefit other than disability benefit, unemployment benefit or treatment benefit are satisfied. (b) The contribution conditions for the benefits referred to in paragraph (a) shall not be regarded as being satisfied unless all optional contributions payable by an optional contributor in accordance with this Chapter have been paid.

Regulations providing for determination of optional contributions payable and related matters. [1993 (No.2) s4] 30.—Regulations may provide for— (a) the determination of optional contributions payable, the amount or rates of those contributions, and the contribution weeks in respect of which those contributions shall be regarded as having been paid, in the case of a person who— (i) becomes for the first time an optional contributor, (ii) ceases to be an optional contributor, or (iii) in any contribution year has reckonable earnings and reckonable income, and (b) any matter ancillary or incidental to any of the matters referred to in paragraph (a).

Chapter 6

General Employment outside State. [1993 s25(1)] 31.—(1) Regulations may modify the provisions of this Part and Schedule 1 in their application in the case of persons who are or have been outside the State while insured under this Part. [1993 s25(2)]

(2)The modifications which may be made by regulations for the purposes of subsection (1) shall, in particular, include the deletion of “in the State” in paragraph 1 of Part 1 of Schedule 1. [1993 s25(3)]
(3)This section is without prejudice to the generality of any other provision of this Part providing for regulations.

Regulations varying rates and amounts of contributions. [1993 s26] 32.—Regulations may alter the rates or amounts of employment, self-employment or voluntary contributions.

Exceptions and credits. [1993 s27; 1996 s24(1)(c)] 33.—Regulations may provide for— (a) making exceptions from the liability to pay contributions for any specified periods, and (b) crediting contributions to insured persons for any specified periods, including, in particular— (i) periods for which there is an exception from the liability to pay contributions by virtue of paragraph (a), (ii) the period between the beginning of the contribution year last preceding that in which they become insured persons and their entry into insurance, and (iii) periods in any contribution year in which they become or cease to be a homemaker within the meaning of section 108

(2).

Return of contributions paid in error. [1993 s28; 1993 (No.2) s6] 34.—Regulations may provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of any sums paid in error by means of employment, self-employment, voluntary or optional contributions.

Return of contributions where entry into insurance occurs after specified age. [1993 s29(1)] 35.—(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor whose entry into insurance occurred— (a) after he or she had attained the age of 60 years, (b) after he or she had attained the age of 58 years in the case of a person who attained the age of 57 years on or after 1 July 1974, (c) after he or she had attained the age of 57 years in the case of a person who attained the age of 56 years on or after 1 April 1975, or (d) after he or she had attained the age of 56 years in the case of a person who attained the age of 55 years on or after 1 October 1977, as is determined in accordance with the regulations to have been paid in respect of old age (contributory) pension. [1993 s29(2)]

(2)(a) In the case of a person who attained the age of 56 years on or after 1 April 1975, subsection (1)(b) shall not apply on his or her attaining the age of 57 years. (b) In the case of a person who attained the age of 55 years on or after 1 October 1977, subsection (1)(c) shall not apply on his or her attaining the age of 56 years and subsection (1)(b) shall not apply on his or her attaining the age of 57 years. [1993 s29(3)]
(3)For the purposes of this section, the entry into insurance of an employed contributor or a voluntary contributor by virtue of section 24
(1)(a), subject to subsection (6), is deemed to have occurred after he or she had attained the appropriate age under subsection (1) where after the time of that attainment he or she became for the first time an employed contributor in respect of whom contributions reckonable for the purposes of the contribution conditions for an old age (contributory) pension are payable and he or she had not been an employed contributor under the National Health Insurance Acts 1911 to 1952 before attaining that age. [1993 s29(4)]
(4)Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution payable under section 26 by a voluntary contributor, who entered into insurance for the purposes of section 109
(1)after he or she had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of old age (contributory) pension. [1993 s29(5)]
(5)Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution paid by an employed contributor or voluntary contribution payable under section 25 by a voluntary contributor who entered into insurance for the purposes of section 115
(1)after he or she had attained the age of 55 years as is determined in accordance with the regulations to have been paid in respect of retirement pension. [1993 s29(6)]
(6)For the purposes of this section, in the case of a relevant person within the meaning of section 108
(4), “entry into insurance” has the meaning given to it by section 108
(5)or (6). [1997 s33(2)]
(7)Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution paid under section 26 by a voluntary contributor, who— (a) had attained the age of 56 years on 6 April 1988, and (b) became a self-employed contributor within the meaning of section 20 on or after 6 April 1988, as may be determined in accordance with the regulations to have been paid in respect of old age (contributory) pension.

Return of employment contributions - master or seaman. [1997 s33(3)] 36.—Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any employment contribution, as may be prescribed, paid by virtue of section 13

(2)(d), in respect of a master or a seaman (within the meaning of section 742 of the Merchant Shipping Act 1894 ), in respect of his or her employment on the class or classes of vessel that may be prescribed.

Return of contributions - maintenance arrangements. [2000 s23(1)] 37.—Regulations may provide for the return of so much, if any, as may be prescribed subject to any conditions that may be prescribed, of any employment contribution, self-employment contribution, voluntary contribution or optional contribution paid by a contributor, in respect of any payment made by him or her under or pursuant to a maintenance arrangement within the meaning of section 1025 of the Act of 1997, relating to a marriage for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of that payment.

Return of contributions - payments to personal pensions. [2002 (MP) s11] 38.—(1) Regulations may provide for the return, subject to any conditions, restrictions or deductions that may be prescribed, of so much, if any, as may be prescribed of any employment contribution under section 13

(2)(d) paid by, or in respect of, an employed contributor, or of any self-employment contribution paid by a self-employed contributor under section 21
(1)(c), in respect of the amount that may be prescribed of— (a) any payment made by the person to a Personal Retirement Savings Account, (b) any payment made by the person which is a qualifying premium under an annuity contract for the time being approved by the Revenue Commissioners under Chapter 2 of Part 30 of the Act of 1997, or (c) any payment made by the person which is a contribution allowable under section 774 or 776 of the Act of 1997 as a deduction from emoluments in assessing those emoluments to income tax under Schedule E of that Act. [2002 (MP) s11; 2005 (SW&P) s26 & Sch 4]
(2)In this section “Personal Retirement Savings Account” has the meaning given to it by section 91 of the Pensions Act 1990 .

Chapter 7

Description of Benefits Description of benefits. [1993 s30(1); 2005 (SW&P) s26 & Sch 4] 39.—(1) Benefits under this Part shall be of the following descriptions and are so described in this Act— (a) disability benefit, (b) maternity benefit, (c) health and safety benefit, (d) adoptive benefit, (e) unemployment benefit, (f) occupational injuries benefit, (g) carer's benefit, (h) old age (contributory) pension, (i) retirement pension, (j) invalidity pension, (k) widow's (contributory) pension and widower's (contributory) pension, (l) orphan's (contributory) allowance, (m) bereavement grant, (n) widowed parent grant (paid by virtue of receipt of a benefit under Part 2). [1993 s30(2)]

(2)Subject to section 138 and so long as that section remains in force, benefit shall, in addition to including the benefits referred to in subsection (1), also include treatment benefit under that section.

Chapter 8

Disability Benefit Entitlement to benefit. [1993 s31(1)] 40.—(1) Subject to this Act, a person shall be entitled to disability benefit in respect of any day of incapacity for work (in this Act referred to as “a day of incapacity for work”) which forms part of a period of interruption of employment, where— (a) the person is under pensionable age on the day for which the benefit is claimed, and (b) he or she satisfies the contribution conditions in section 41 . [1993 s31(2)]

(2)A person shall not be entitled to disability benefit for the first 3 days of any period of incapacity for work. [1993 s31(3); 2003 s8]
(3)For the purposes of any provision of this Act relating to disability benefit— (a) a day shall not be treated in relation to an insured person as a day of incapacity for work unless on that day the person is incapable of work, (b) “day of interruption of employment” means a day which is a day of incapacity for work or of unemployment, (c) any 3 days of interruption of employment, whether consecutive or not, within a period of 6 consecutive days shall be treated as a period of interruption of employment and any 2 such periods not separated by a period of more than 26 weeks shall be treated as one period of interruption of employment, (d) any 3 days of incapacity for work, whether consecutive or not, within a period of 6 consecutive days shall be treated as a period of incapacity for work and any two such periods not separated by more than 3 days shall be treated as one period of incapacity for work and a period of incapacity for work is deemed to include any day or days of unemployment in the period of 3 consecutive days before the first day of incapacity for work, (e) notwithstanding paragraph (d), in the case of a person who, on or after 1 April 2002, has been in receipt of disability benefit for not less than 1,560 days in respect of a period of incapacity for work and who, within the same period of interruption of employment, has subsequent periods of incapacity for work, any 2 such subsequent periods of incapacity for work within that period of interruption of employment not separated by a period of more than 13 weeks shall be treated as one period of incapacity for work, (f) Sunday or any other day in each week that may be prescribed shall not be treated as a day of incapacity for work or of unemployment and shall be disregarded in computing any period of consecutive days, (g) a day shall not be treated in relation to an insured person as a day of incapacity for work where, in respect of that day, the insured person is being paid by his or her employer in respect of holiday leave, (h) any 2 periods of incapacity for work separated by a period in respect of which an insured person is being paid by his or her employer in respect of holiday leave shall be treated as one period of incapacity for work. [1993 s31(4)]
(4)Subject to subsection (3), regulations may make provision as to the days which are or are not to be treated for the purposes of disability benefit as days of incapacity for work or of unemployment. [1993 s31(5); 2001 s37 & Sch F]
(5)The amount payable by way of benefit for any day of incapacity for work shall be one-sixth of the appropriate weekly rate, subject to the total amount being paid at any time by virtue of this subsection being rounded up to the nearest 10 cent where it is a multiple of 5 cent but not also a multiple of 10 cent and being rounded to the nearest 10 cent where it is not a multiple of 5 cent or 10 cent. [1993 s31(6)]
(6)A person who was in receipt of maternity benefit under section 47 on any of the 3 days before the day in respect of which a claim for disability benefit is made shall not be entitled to disability benefit for the first 3 days of incapacity for work in respect of that claim.

Conditions for receipt. [1993 s32(1); 2003 s9(1)] 41.—(1) The contribution conditions for disability benefit are— (a) that the claimant has qualifying contributions in respect of not less than 52 contribution weeks in the period between his or her entry into insurance and the day for which the benefit is claimed, and [2005 (SW&P) s11(a)] (b) that the claimant— (i) has qualifying contributions or credited contributions in respect of not less than 39 contribution weeks, of which at least 13 must be qualifying contributions, in the second last complete contribution year before the beginning of the benefit year which includes the day for which the benefit is claimed, or (ii) has qualifying contributions in respect of not less than 26 contribution weeks in each of the second last and third last complete contribution years before the beginning of the benefit year which includes the day for which the benefit is claimed, and [1993 (No. 2) s7] (c) that the claimant has— (i) prescribed reckonable weekly earnings, or

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AI explanation based on the official legal text. Indicative, not a substitute for legal advice.