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Social Welfare (Consolidation) Act, 1993

What is this act about?

Is éard atá sa dlí seo ná comhdhlúthú ar reachtaíocht leasa shóisialaigh, ag clúdach scéimeanna árachais shóisialaigh agus cúnaimh shóisialaigh. Leagann sé amach na rialacha maidir le ranníocaíochtaí agus sochair éagsúla.

Who it applies to: Daoine fostaithe, daoine féinfhostaithe, agus ranníocóirí deonacha a íocann ranníocaíochtaí leasa shóisialaigh; Daoine aonair atá i dteideal sochair agus pinsin éagsúla faoi na scéimeanna árachais shóisialaigh agus cúnaimh shóisialaigh.

At a glance

Country
Ireland
Area of law
Social security
Articles
304
Source
irishstatutebook.ie
Text retrieved
Explanation updated

What does this act regulate?

  • Ranníocaíochtaí Árachais Shóisialaigh ó fhostaithe, ó fhéinfhostaithe, agus ó ranníocóirí deonacha.
  • Sochair Árachais Shóisialaigh amhail Sochar Míchumais, Sochar Máithreachais, Sochar Dífhostaíochta, agus Pinsin.
  • Sochair Díobhálacha Ceirde, lena n-áirítear sochair díobhála agus sochair bháis.
  • Scéimeanna Cúnaimh Shóisialaigh amhail Cúnamh Dífhostaíochta agus Pinsean Sean-Aoise (Neamh-Ranníocach).

Who does this act apply to?

  • Daoine fostaithe, daoine féinfhostaithe, agus ranníocóirí deonacha a íocann ranníocaíochtaí leasa shóisialaigh.
  • Daoine aonair atá i dteideal sochair agus pinsin éagsúla faoi na scéimeanna árachais shóisialaigh agus cúnaimh shóisialaigh.

What are the key points?

  • Tá an Ciste Árachais Shóisialaigh ann chun airgead a sholáthar do shochair.
  • Tá forálacha ann maidir le ranníocaíochtaí fostaíochta, ranníocaíochtaí féinfhostaíochta, agus ranníocaíochtaí deonacha.
  • Clúdaíonn sé raon leathan sochar, lena n-áirítear sochair ghearrthéarmacha (amhail Sochar Míchumais) agus sochair fhadtéarmacha (amhail Pinsean Sean-Aoise).
  • Tá rialacha ann maidir le cáilíochtaí, rátaí sochair, agus dícháiliúcháin do gach cineál sochair.

Social security

8

Social security

Legal text

Legal text
Contents (304)
  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
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  60. Section 60
  61. Section 61
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  63. Section 63
  64. Section 64
  65. Section 65
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  70. Section 70
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  90. Section 90
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  92. Section 92
  93. Section 93
  94. Section 94
  95. Section 95
  96. Section 96
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  102. Section 102
  103. Section 103
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  105. Section 105
  106. Section 106
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  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

Social Welfare (Consolidation) Act, 1993 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar 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 Disclaimer Feedback Helpdesk 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) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1993 Social Welfare (Consolidation) Act, 1993 Social Welfare (Consolidation) Act, 1993 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 Print Full ActPriontáil an tAcht Iomlán Number 27 of 1993 SOCIAL WELFARE (CONSOLIDATION) ACT, 1993 ARRANGEMENT OF SECTIONS

PART I

Preliminary Section.

Section 1

Short title.

Section 2

Definitions.

Section 3

Interpretation generally.

Section 4

General provisions as to regulations.

Section 5

Expenses.

PART II

SOCIAL INSURANCE

CHAPTER 1

The Social Insurance Fund

Section 6

Sources of moneys for benefits.

Section 7

Social Insurance Fund.

Section 8

Payments from Fund for acquisition of land, etc.

CHAPTER 2

Employed Contributors and Employment Contributions

Section 9

Employed contributors and insured persons.

Section 10

Employment contributions.

Section 11

Modified insurance.

Section 12

Calculation of reckonable earnings.

Section 13

Employment by more than one employer.

Section 14

Payment of contributions and keeping of records.

Section 15

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

Section 16

Winding-up and bankruptcy.

CHAPTER 3

Self-Employed Contributors and Self-Employment Contributions

Section 17

Self-employed contributors and insured persons.

Section 18

Rates of self-employment contributions and related matters.

Section 19

Regulations providing for determination of contributions payable.

Section 20

Regulations for collection of self-employment contributions, etc.

CHAPTER 4

Voluntary Contributors and Voluntary Contributions

Section 21

Voluntary contributors.

Section 22

Voluntary contributions by former employed contributors.

Section 23

Voluntary contributions by former self-employed contributors.

Section 24

Calculation of voluntary contributions.

CHAPTER 5

General

Section 25

Employment outside State.

Section 26

Regulations varying rates and amounts of contributions.

Section 27

Exceptions and credits.

Section 28

Return of contributions paid in error.

Section 29

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

CHAPTER 6

Description of Benefits

Section 30

Description of benefits.

CHAPTER 7

Disability Benefit

Section 31

Entitlement to benefit.

Section 32

Conditions for receipt.

Section 33

Rate of benefit.

Section 34

Increases for adult and child dependants.

Section 35

Duration of payment.

Section 36

Disqualifications.

CHAPTER 8

Maternity Benefit

Section 37

Entitlement to and duration of benefit.

Section 38

Conditions for receipt.

Section 39

Rate of benefit.

Section 40

Disqualifications.

Section 41

Supplementary provisions.

CHAPTER 9

Unemployment Benefit

Section 42

Entitlement to benefit.

Section 43

Conditions for receipt.

Section 44

Rate of benefit.

Section 45

Increases for adult and child dependants.

Section 46

Duration of payment.

Section 47

Disqualifications.

CHAPTER 10

Occupational Injuries Benefits Preliminary

Section 48

Interpretation.

Insurable Employment

Section 49

Occupational injuries insurance.

Section 50

Insurable (occupational injuries) employment.

Section 51

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

Section 52

Accidents in illegal employment and accidents outside State.

Benefits

Section 53

Injury benefit.

Section 54

Disablement benefit.

Section 55

Increase of injury benefit and disablement pension for adult and child dependants.

Section 56

Increase of disablement pension on account of unemployability.

Section 57

Increase of disablement pension where constant attendance is needed.

Section 58

Adjustments for successive accidents.

Section 59

Entitlement to death benefit.

Section 60

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

Section 61

Death benefit—parents.

Section 62

Death benefit—orphans.

Section 63

Death benefit—funeral expenses.

Section 64

Supplements to workmen's compensation payments.

Section 65

Cost of medical care.

Prescribed Diseases

Section 66

Insurance against prescribed diseases and injuries not caused by accident.

Occupational Accidents

Section 67

Notice of accidents.

Section 68

Reporting of accidents by employers.

Section 69

Declaration that accident is an occupational accident.

Miscellaneous

Section 70

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

Section 71

Treating person as incapable of work, etc.

Section 72

Medical treatment.

Section 73

Rehabilitation.

Section 74

Research.

Section 75

Taking of benefit into account in assessing damages.

Section 76

Saver for repeal of Workmen's Compensation Acts.

Section 77

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

CHAPTER 11

Pay-Related Benefit

Section 78

Interpretation.

Section 79

Entitlement to benefit.

Section 80

Rate of benefit.

Section 81

Duration of payment.

Section 82

Regulations.

CHAPTER 12

Old Age (Contributory) Pension

Section 83

Entitlement to pension.

Section 84

Conditions for receipt.

Section 85

Disregard of self-employment contributions in certain cases.

Section 86

Rate of pension.

Section 87

Increases (including increases for adult and child dependants).

CHAPTER 13

Retirement Pension

Section 88

Entitlement to pension.

Section 89

Conditions for receipt.

Section 90

Rate of pension.

Section 91

Increases (including increases for adult and child dependants).

CHAPTER 14

Survivor's Benefit

Section 92

Entitlement to benefit.

Section 93

Rate of benefit.

Section 94

Increases (including increases for child dependants).

CHAPTER 15

Invalidity Pension

Section 95

Entitlement to pension.

Section 96

Conditions for receipt.

Section 97

Contributions paid under National Health Insurance Acts.

Section 98

Rate of pension.

Section 99

Increases (including increases for adult and child dependants).

CHAPTER 16

Widow's (Contributory) Pension

Section 100

Entitlement to pension.

Section 101

Conditions for receipt.

Section 102

Determination of date of entry into insurance for certain self-employed contributors.

Section 103

Disregard of self-employment contributions in certain cases.

Section 104

Rate of pension.

Section 105

Increases (including increases for child dependants).

CHAPTER 17

Orphan's (Contributory) Allowance

Section 106

Entitlement to allowance.

Section 107

Condition for receipt.

Section 108

Rate of allowance.

Section 109

Payment of allowance.

CHAPTER 18

Deserted Wife's Benefit

Section 110

Entitlement to benefit.

Section 111

Conditions for receipt.

Section 112

Rate of benefit.

Section 113

Increases (including increases for child dependants).

CHAPTER 19

Death Grant

Section 114

Entitlement to grant.

Section 115

Conditions for receipt.

Section 116

Amount of grant.

CHAPTER 20

Treatment Benefit

Section 117

General provisions as to benefit.

PART III

SOCIAL ASSISTANCE

CHAPTER 1

Description of Social Assistance

Section 118

Description of assistance.

CHAPTER 2

Unemployment Assistance

Section 119

Interpretation.

Section 120

Entitlement to assistance.

Section 121

Rates of assistance and effect of means on rates.

Section 122

Total amount payable to couple.

Section 123

Certain claims.

Section 124

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

Section 125

Disqualifications.

Section 126

Disqualifications (continued).

CHAPTER 3

Pre-Retirement Allowance

Section 127

Entitlement to allowance.

Section 128

Rate of allowance (including increases for adult and child dependants).

Section 129

Regulations.

Section 130

Integration of single woman's allowance scheme with pre-retirement allowance scheme.

Section 131

Single woman's allowance — transitional provisions.

CHAPTER 4

Old Age (Non-Contributory) Pension

Section 132

Interpretation.

Section 133

Entitlement to pension.

Section 134

Statutory conditions.

Section 135

Special conditions for receipt of pension.

Section 136

Rate of pension and increases for child dependants.

Section 137

Increases (including increase for one of a couple).

Section 138

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

Section 139

Disqualifications.

Section 140

Pensions of persons in certain mental institutions.

CHAPTER 5

Blind Pension

Section 141

Entitlement to pension.

CHAPTER 6

Widow's and Orphan's (Non-Contributory) Pensions

Section 142

Interpretation.

Section 143

Entitlement to pension.

Section 144

Rate of pension.

Section 145

Increases.

Section 146

Disqualifications.

Section 147

Provisions against double pensions.

Orphan's Pension

Section 148

Entitlement to pension.

Section 149

Rate of pension.

Section 150

Civil proceedings.

Section 151

Payment of pension.

CHAPTER 7

Deserted Wife's Allowance

Section 152

Entitlement to allowance.

Section 153

Regulations.

Section 154

Disqualification.

CHAPTER 8

Prisoner's Wife's Allowance

Section 155

Entitlement to allowance.

Section 156

Disqualification.

CHAPTER 9

Lone Parent's Allowance

Section 157

Interpretation.

Section 158

Entitlement to allowance.

Section 159

Rate of allowance and increases for child dependants.

Section 160

Disqualification.

Section 161

Prisoners' spouses.

Section 162

Regulations.

CHAPTER 10

Carer's Allowance

Section 163

Interpretation.

Section 164

Entitlement to allowance.

Section 165

Rate of allowance.

Section 166

Payment of allowance.

Section 167

Prescribed relative allowance.

Section 168

Entitlement to prescribed relative allowance.

Section 169

Regulations.

CHAPTER 11

Supplementary Welfare Allowance

Section 170

Interpretation.

Section 171

Entitlement to supplementary welfare allowance.

Section 172

Exclusion of persons receiving full-time education.

Section 173

Exclusion of persons in full-time employment.

Section 174

Persons affected by trade disputes.

Section 175

Administration.

Section 176

Conditions for grant of supplementary welfare allowance.

Section 177

Calculation of supplementary welfare allowance.

Section 178

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

Section 179

Additions to weekly amount of supplementary welfare allowance and other income.

Section 180

Allowances in kind.

Section 181

Power to make single payment for exceptional need.

Section 182

Grant of supplementary welfare allowance in cases of urgency.

Section 183

Supplementary welfare allowance granted to persons in receipt of certain health board payments.

Section 184

Recoupment of supplementary welfare allowance.

Section 185

Arrangements for burials.

Section 186

Estimates of income and expenditure in respect of supplementary welfare allowance.

Section 187

Financing of health board expenditure.

Section 188

Regulations.

Section 189

Transfer of certain property.

Section 190

Transfer of certain officers and enforceability of contracts.

Section 191

Transitional provisions.

PART IV

CHILD BENEFIT

Section 192

Qualified child.

Section 193

Qualified person.

Section 194

Amounts of child benefit.

Section 195

Exclusion of child benefit for superannuation or pension purposes.

Section 196

Payments to persons absent from State.

PART V

FAMILY INCOME SUPPLEMENT

Section 197

Interpretation.

Section 198

Entitlement to supplement.

Section 199

Rate of supplement.

Section 200

Period of payment.

Section 201

Person to whom supplement is payable.

Section 202

Regulations.

Section 203

Receipt of claims.

PART VI

GENERAL PROVISIONS RELATING TO SOCIAL INSURANCE, SOCIAL ASSISTANCE AND INSURABILITY Preliminary

Section 204

Definitions.

CHAPTER 1

Claims and Payments

Section 205

Claims.

Section 206

Payments.

Section 207

Payment to persons other than claimant or beneficiary.

Section 208

Statutory declarations.

CHAPTER 2

Provisions Relating to Entitlement

Section 209

Overlapping provisions.

Section 210

Payments after death.

Section 211

Absence from State or imprisonment.

CHAPTER 3

Appointment and Duties of Social Welfare Inspectors

Section 212

Social welfare inspectors.

CHAPTER 4

Offences, Miscellaneous Control Provisions and Proceedings Offences

Section 213

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

Section 214

Offences in relation to employment contributions.

Section 215

Notification by employer, etc. of commencement of employment.

Section 216

Information to be furnished by employers to Minister.

Section 217

Application of Probation of Offenders Act, 1907.

Section 218

Penalties.

Miscellaneous Control Provisions

Section 219

Failure to keep records.

Section 220

Loss of benefit because of employer's default.

Section 221

Information required by Minister.

Section 222

Exchange of information.

Section 223

Personal social services number.

Proceedings

Section 224

Provisions relating to prosecutions.

Section 225

Evidence of records, computer readouts, photocopies, microfilms and copies of original documents in proceedings.

CHAPTER 5

Alienation of Books and Documents

Section 226

Application.

Section 227

Prohibition of alienation of documents.

Section 228

Avoidance of alienation of documents.

Section 229

Return of documents on demand.

CHAPTER 6

Miscellaneous Provisions

Section 230

Provisions as to maintenance.

Section 231

Free certificates.

Section 232

Stamp duty.

Section 233

Birth, marriage and death certificates.

Section 234

Inalienability.

Section 235

Means for purpose of Debtors Act (Ireland), 1872.

Section 236

Exclusion in assessment of damages.

Section 237

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

Section 238

Reciprocal arrangements.

Section 239

Administration of social welfare schemes.

Section 240

Budgeting in relation to social welfare payments.

Section 241

Regulations varying rates of benefit or assistance.

Section 242

Effect of means on certain rates of assistance.

Section 243

Regulations in relation to benefit or assistance.

Section 244

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

Section 245

Payment of increases in respect of qualified children.

PART VII

DECISIONS, APPEALS AND SOCIAL WELFARE TRIBUNAL

CHAPTER 1

Deciding Officers and Decisions by Deciding Officers Appointment and Functions of Deciding Officers

Section 246

Appointment of deciding officers.

Section 247

Decisions by deciding officers.

Revised Decisions by Deciding Officers

Section 248

Revision of decisions by deciding officers.

Section 249

Effect of revised decisions by deciding officers.

Section 250

Reference by deciding officer to appeals officer.

CHAPTER 2

Appeals Officers, Chief Appeals Officer and Decisions by Appeals Officers

Section 251

Appointment of appeals officers.

Chief Appeals Officer

Section 252

Chief Appeals Officer.

Section 253

Reference of appeal to High Court by Chief Appeals Officer.

Section 254

Annual reports by Chief Appeals Officer.

Section 255

Appointment of assessors by Chief Appeals Officer.

Section 256

Other functions of Chief Appeals Officer.

Procedures for Appeals

Section 257

Appeals and references to appeals officers.

Section 258

Power to take evidence on oath.

Section 259

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

Section 260

Procedure where assessor appointed.

Section 261

Award of expenses.

Revised Decisions by Chief Appeals Officer and by Appeals Officers

Section 262

Revision by appeals officer of decisions of appeals officers.

Section 263

Revision by Chief Appeals Officer of decisions of appeals officers.

Section 264

Effect of revised decisions by appeals officers.

Section 265

Decision of appeals officer to be final and conclusive.

CHAPTER 3

Supplementary Welfare Allowance — Determinations and Appeals

Section 266

Determination of entitlement to supplementary welfare allowance.

Section 267

Appeals.

Section 268

Revision of determinations of entitlement to supplementary welfare allowance.

Section 269

Effect of revised determinations by officers of health board.

CHAPTER 4

General Provisions Relating to Decisions and Appeals

Section 270

Appeals—oral hearings.

Section 271

Appeals to High Court.

Section 272

Certificate by deciding officer, appeals officer or officer of health board.

Section 273

Revision to include revision consisting of reversal.

CHAPTER 5

Social Welfare Tribunal

Section 274

Application for adjudication by Social Welfare Tribunal.

Section 275

Adjudications by Social Welfare Tribunal.

Section 276

Social Welfare Tribunal.

PART VIII

OVERPAYMENTS, REPAYMENTS, SUSPENSION OF PAYMENT, ETC.

Section 277

Interim payments and suspension of payment.

Section 278

Overpayments.

Section 279

Repayment of benefit, assistance, etc. overpaid.

Section 280

Distribution of assets.

Section 281

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

Section 282

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

Section 283

Effect of decision for purposes of proceedings.

PART IX

LIABILITY TO MAINTAIN FAMILY

Section 284

Interpretation.

Section 285

Liability to maintain family.

Section 286

Contribution towards benefit or allowance.

Section 287

Attachment of earnings order.

Section 288

Obligations on employer in relation to attachment of earnings order.

Section 289

Payments under attachment of earnings order.

Section 290

Powers of District Court.

Section 291

Changes in employment.

Section 292

Determinations by District Court.

Section 293

Liable relative in service of State.

Section 294

Discharge, variation or lapse of attachment of earnings order.

Section 295

Cesser.

Section 296

Offences.

Section 297

Payments under order of court to offset contributions.

Section 298

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

Section 299

Investigations by health boards.

PART X

COMMENCEMENT, REPEALS AND CONTINUANCE

Section 300

Repeals.

Section 301

Continuity of repealed enactments.

Section 302

Continuance of instruments, officers and documents.

Section 303

Continuity of insurance under old codes.

Section 304

Commencement.

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

PART I

Employments

PART II

Excepted Employments

PART III

Excepted Self-Employed Contributors SECOND SCHEDULE RATES OF BENEFITS

PART I

Rates of Periodical Benefits and Increases Thereof

PART II

Occupational Injuries Benefits — Gratuities and Grant

PART III

Disablement Pension

PART IV

Increases of Disablement Pension

PART V

Death Grant THIRD SCHEDULE RULES AS TO CALCULATION OF MEANS

PART I

Unemployment Assistance and Pre-Retirement Allowance

PART II

Old Age (Non-Contributory), Blind, Widow's and Orphan's (Non-Contributory) Pensions, Deserted Wife's, Prisoner's Wife's, Lone Parent's and Carer's Allowances

PART III

Supplementary Welfare Allowance FOURTH SCHEDULE RATES OF ASSISTANCE

PART I

Rates of Periodical Social Assistance and Increases Thereof

PART II

Increase of Old Age (Non-Contributory) Pension and Blind Pension for One of a Couple

PART III

Amounts of Child Benefit FIFTH SCHEDULE ENACTMENTS REPEALED SIXTH SCHEDULE COMMENCEMENT OF CERTAIN PROVISIONS Table of Statutes Referred to Short Title Session and chapter or number and year Agriculture Act, 1931 No. 8 of 1931.

Blind Persons Act, 1920 10 & 11 Geo. 5.

C.49.

Central Bank Act, 1971 No. 24 of 1971.

Civil Liability Act, 1961 No. 41 of 1961.

Civil Liability (Amendment) Act, 1964 No. 17 of 1964.

Companies Act, 1963 No. 33 of 1963.

Courts (No. 2) Act, 1986 No. 26 of 1986.

Debtors Act (Ireland), 1872 35 & 36 Vic.

C.57.

Dublin Institute of Technology Act, 1992 No. 15 of 1992.

Enforcement of Court Orders Act, 1926 No. 18 of 1926.

Enforcement of Court Orders Act, 1940 No. 23 of 1940.

Family Law (Maintenance of Spouses and Children) Act, 1976 No. 11 of 1976.

Fatal Injuries Act, 1956 No. 3 of 1956.

Finance Act, 1969 No. 21 of 1969.

Finance Act, 1970 No. 14 of 1970.

Finance Act, 1975 No. 6 of 1975.

Finance Act, 1980 No. 14 of 1980.

Finance Act, 1986 No. 13 of 1986.

Finance Act, 1992 No. 9 of 1992.

Harbours Act, 1946 No. 9 of 1946.

Health Act, 1947 No. 28 of 1947.

Health Act, 1953 No. 26 of 1953.

Health Act, 1970 No. 1 of 1970.

Health Authorities Act, 1960 No. 9 of 1960.

Health Contributions Act, 1979 No. 4 of 1979.

Higher Education Authority Act, 1971 No. 21 of 1971.

Housing (Private Rented Dwellings) Act, 1982 No. 6 of 1982.

Income Tax Act, 1967 No. 6 of 1967.

Labour Services Act, 1987 No. 15 of 1987.

Local Government Act, 1941 No. 23 of 1941.

Local Government (Superannuation) Act, 1956 No. 10 of 1956.

Maternity Protection of Employees Act, 1981 No. 2 of 1981.

Mental Treatment Act, 1945 No. 19 of 1945.

Minimum Notice and Terms of Employment Act, 1973 No. 4 of 1973.

National Council for Educational Awards Act, 1979 No. 30 of 1979.

National Archives Act, 1986 No. 11 of 1986.

National Health Insurance Act, 1933 No. 13 of 1933.

National Insurance Act, 1911 1 & 2 Geo. 5.

C.55.

Pilotage Act, 1913 2 & 3 Geo. 5.

C.31.

Preferential Payment in Bankruptcy (Ireland) Act, 1889 52 & 53 Vic.

C.60.

Probation of Offenders Act, 1907 7 Edw. 7.

C.17.

Public Assistance Act, 1939 No. 27 of 1939.

Regional Technical Colleges Act, 1992 No. 16 of 1992.

Road Traffic Act, 1961 No. 24 of 1961.

Social Welfare Act, 1950 No. 14 of 1950.

Social Welfare Act, 1952 No. 11 of 1952.

Social Welfare (Occupational Injuries) Act, 1966 No. 16 of 1966.

Social Welfare Act, 1973 No. 10 of 1973.

Social Welfare Act, 1975 No. 1 of 1975.

Social Welfare (Supplementary Welfare Allowance) Act, 1975 No. 28 of 1975.

Social Welfare (Consolidation) Act, 1981 No. 1 of 1981.

Social Welfare Act, 1988 No. 7 of 1988.

Social Welfare (No. 2) Act, 1989 No. 12 of 1989.

Social Welfare Act, 1991 No. 7 of 1991.

Social Welfare Act, 1992 No. 5 of 1992.

Status of Children Act, 1987 No. 26 of 1987.

Superannuation Act, 1936 No. 39 of 1936.

Statutory Declarations Act, 1938 No. 37 of 1938.

Unemployment Insurance Act, 1920 10 & 11 Geo. 5.

C.55.

Vocational Education Act, 1930 No. 29 of 1930.

Widows' and Orphans' Pensions Act, 1935 No. 29 of 1935.

Workmen's Compensation Act, 1906 6 Edw. 7.

C.58.

Workmen's Compensation Act, 1934 No. 9 of 1934.

Youth Employment Agency Act, 1981 No. 32 of 1981.

Acts Cited Collectively Adoption Acts, 1952 to 1991 Army Pensions Acts, 1923 to 1980 Companies Acts, 1963 to 1990 Connaught Rangers (Pensions) Acts, 1936 to 1964 Garda Síochána (Compensation) Acts, 1941 and 1945 Health Acts, 1947 to 1991 Housing Acts, 1966 to 1988 Income Tax Acts Labourers Acts, 1883 to 1965 Local Authorities (Higher Education Grants) Acts, 1968 to 1992 Mental Treatment Acts, 1945 to 1966 Military Service (Pensions) Acts, 1924 to 1964 National Health Insurance Acts, 1911 to 1952 Protection of Employees (Employer's Insolvency) Acts, 1984 and 1991 Redundancy Payments Acts, 1967 to 1991 Superannuation Acts, 1834 to 1963 Workmen's Compensation Acts, 1934 to 1955 Number 27 of 1993 SOCIAL WELFARE (CONSOLIDATION) ACT, 1993 AN ACT TO CONSOLIDATE THE SOCIAL WELFARE ACTS. [9th November, 1993] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART I

Preliminary Short title.

1.—This Act may be cited as the Social Welfare (Consolidation) Act, 1993.

Definitions. [1981, ss. 2(1), 35(6); 1983, s. 5; 1988, s. 10; 1989, s. 8(3); 1991, s. 41(4); 1992, ss. 15(1), 27(4); 1993, ss. 36(1), 39(1)] 2.—(1) In this Act, save where the context otherwise requires— “appeals officer” means a person holding office as an appeals officer under section 251; “assistance” means assistance under Part III; “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 210 and Part VI, benefit under Part II; “benefit year” means the period commencing on the first Monday in a particular year and ending on the Sunday immediately preceding the first Monday in the following year; “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 162 of the Income Tax Act, 1967 ; “contribution week” means one of the successive periods of 7 consecutive days in a contribution year beginning on the 1st 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 27; “day of incapacity for work” has the meaning assigned in section 31(1); “day of unemployment”, in relation to Part II, has the meaning assigned in section 42, and in relation to

Chapter 2

of

Part III

, has the meaning assigned in section 120(6); “deciding officer” means a person holding office as a deciding officer under section 246; “disabled person's maintenance allowance” means a maintenance allowance under section 69 of the Health Act, 1970 ; “employed contributor” has the meaning assigned in section 9 (1); “employer's contribution” has the meaning assigned in section 6(1)(a); “employment contribution” has the meaning assigned in section 6(1)(a); “entry into insurance” means, subject to sections 29(3), 101(5) and Chapters 12 and 13 of

Part II

, in relation to any person, the date on which he became an insured person; “health board” means a health board within the meaning of the Health Act, 1970 ; “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 therein would be an employed contributor; “insurable (occupational injuries) employment” has the meaning assigned in section 50; “insurable self-employment” means self-employment of such a nature that a person engaged therein would be a self-employed contributor; “insured person” means a person insured under Part II; “Member State” means a Member State of the European Communities; “the Minister” means the Minister for Social Welfare; “occupational injuries insurance” has the meaning assigned in section 49(2); “orphan” means a qualified child— (a) both of whose parents are dead, or (b) one of whose parents is dead or unknown, as the case may be, and whose other parent— (i) is unknown, or (ii) has abandoned him, or (iii) has refused or failed to provide for him, where that child is not normally residing with a step-parent or with a person who is married to and living with that 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 his 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; “prescribed” means prescribed by regulations; “qualifying contribution” means the appropriate employment contribution or self-employment contribution which was paid or would have been paid but for section 10(1)(c) or (d) or section 18(1)(d) in respect of any insured person; “reckonable earnings” means, subject to regulations and to section 78, earnings derived from insurable employment or insurable (occupational injuries) employment; “reckonable emoluments”, in relation to a self-employed contributor, means emoluments (other than reckonable earnings, non-pecuniary emoluments and such other emoluments as may be prescribed) to which Chapter IV of Part V of the

Income Tax Act, 1967 , applies, reduced by so much of the allowable contribution referred to in Regulations 59 and 60 (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )) of the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ) as is deducted on payment of those emoluments; “reckonable income” in relation to a self-employed contributor, means the aggregate income (excluding reckonable earnings, reckonable emoluments, non-pecuniary income and such other income as may be prescribed), from all sources for the contribution year as estimated in accordance with the provisions of the Income Tax Acts, but without regard to section 2 or section 18 of the Finance Act, 1969 , or (save in the case of a person to whom paragraph 1 of

Part III

of the First Schedule applies) to Chapter 1 (inserted by the Finance Act, 1980 ) of

Part IX

of the Income Tax Act, 1967 , after deducting from the income so much of any deduction allowed by virtue of the provisions referred to in section 33 of the Finance Act, 1975 , as is to be deducted from or set off against that income in charging it to income tax; “regulations” means regulations made by the Minister under this Act; “self-employed contributor” has the meaning assigned in section 17; “self-employment contribution” has the meaning assigned in 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; “the Social Insurance Fund” means the Fund to which section 7 relates; “social welfare inspector” means a person appointed by the Minister under section 212 to be a social welfare inspector for the purposes of Parts II, III (other than Chapter 11), IV, V, VI and IX; “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 assigned in section 22; “voluntary contributor” has the meaning assigned in section 21; “the Workmen's Compensation Acts” means the Workmen's Compensation Acts, 1934 to 1955, and the enactments repealed by the Workmen's Compensation Act, 1934 . [1985 (No. 2), s. 3; 1987 (No. 2), s. 15(1)]

(2)In this Act “adult dependant”, subject to section 170, means in relation to any 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 II

of the First Schedule ), 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 Parts II or III of this Act, or disabled person's maintenance allowance, or (iv) a spouse who, by virtue of the provisions of section 47(1) or 125(3), is or would be disqualified for receiving unemployment benefit payable under

Chapter 9

of

Part II

or unemployment assistance payable under

Chapter 2

of

Part III

in his own right with the exception of a spouse who qualifies as an adult dependant 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 121or unemployment benefit payable under section 44 or 45 in respect of a non-craft full-time course approved by An Foras Áiseanna Saothair under the Industrial Training Act, 1967 , 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, such married person's spouse, or (c) such person as the Minister may by regulations specify to be an adult dependant for the purposes of this Act. [1991, s. 6(1); 1992, s. 15(1); 1993, s. 14(2)]

(3)Subject to section 114(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) sections 34(2) and 45(2), (ii) section 55(2) as it applies to injury benefit, and (iii) section 121(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 within the meaning of section 126(3)(a), (b) for the purposes of— (i) section 55(2) as it applies to disablement pension, (ii) sections 60(9), 62(1), 87(2), 91(2), 99(2), 105(1), 106, 113(1), 128(1)(b), 136(1), 148(1), 159(1), 165(1) and 198, and (iii) section 121(1)(b)(ii) in the case of an applicant who, in any continuous period of unemployment as construed in accordance with section 120(3), has been in receipt of unemployment benefit or unemployment assistance for not less than 390 days— (I) is under the age of 18 years, or (II) is of or over the age of 18 years and under the age of 21 years, and is receiving full-time education,the circumstances of which shall be specified in regulations.

Interpretation generally. [1981, s. 2(2); 1992, s. 14] 3.—(1) For the purposes of this Act— (a) a person shall be deemed to be over any age therein mentioned if he has attained that age and shall be deemed to be under any age therein mentioned if he has not attained that age; (b) a person shall be deemed to be between two ages therein mentioned if he has attained the first-mentioned age but has not attained the second-mentioned age; (c) a person shall be deemed not to have attained the age of 16 years until the commencement of the 16th anniversary of the day of his 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 any person, or at what rate a contribution is payable, that 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 he 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. [1981, s. 2(3)]

(2)Any reference in this Act to contributions shall, where the reference is without qualification, be construed, save where the context otherwise requires, as including a reference to employment contributions, self-employment contributions and voluntary contributions. [1981, s. 2(4)]
(3)Regulations may, as respects 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. [1981, s. 2(5)]
(4)References in this Act to an employed contributor's employer shall not be construed as including his employer in any employment other than insurable employment or insurable (occupational injuries) employment. [1981, s. 2(6)]
(5)Any question relating to the normal residence of a qualified child shall, subject to section 193(2), be decided in accordance with regulations made under this subsection. [1981, s. 2(7)]
(6)Where a child has been or becomes adopted pursuant to the Adoption Acts, 1952 to 1991, then for the purposes of this Act— (a) the child shall thereafter be treated as if he were the child of the adopter or adopters born to him, her or them and were not the child of any other person and, if he was an orphan immediately before the adoption, as having ceased to be an orphan, and (b) if 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” shall be substituted in paragraph (a) of that definition for “both of whose parents are dead”. [1981, s. 2(8)]
(7)References in this Act to any enactment shall be construed as references to that enactment as amended or extended by any subsequent enactment. [1991, s. 2(2)]
(8)References in any other enactment to the “Social Welfare Acts” means this Act and every enactment which is to be construed together with it as one. [1981, s. 2(9)]
(9)In this Act, a reference to a Part or Chapter, section or Schedule is to a Part or Chapter or section of or Schedule to this Act, unless it is indicated that reference to some other enactment is intended. [1981, s. 2(10)]
(10)In this Act, 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. [1993, s. 39(8)]
(11)In this Act, any reference to this Act shall be construed as including a reference to regulations made under or applying the provisions of this Act. [1985 (No. 2), ss. 4, 11; 1991, ss. 45(2), 48(1), (2); 1992, ss. 17(a), 27(1)]
(12)For the purposes of sections 34(3), 45(3), 55(3), 87(3), 91(3), 99(3), 124(1), 128(3), 138, 165(4) and

Chapter 11

of

Part III

, “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, s. 11]

(13)For the purposes of determining the entitlement of a person to an increase in respect of an adult dependant, references to a spouse in the definition of “adult dependant” contained in section 2(2) and regulations made thereunder shall be construed as meaning each person of a married couple, or a man and woman who are not married to each other but are cohabiting as husband and wife.

General provisions as to regulations. [1981, s. 3(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. [1981, s. 3(2)]

(2)Except in so far as this Act otherwise provides, any power conferred thereby 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 respects the cases in relation to which it is exercised— (i) the full provision to which the power extends or any less provision (whether by way of 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 as respects 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. [1981, s. 3(3)]
(3)Without prejudice to any specific provision in this Act, any regulations may contain such incidental or supplementary provisions as may appear to the Minister to be expedient for the purposes of the regulations. [1981, s. 4(4)(a); 1984, ss. 8, 14; 1985 (No. 2), s. 3; 1986, s. 11(2); 1988, ss. 17(a), 28(1), 30; 1989, s. 29; 1990, s. 51; 1991, s. 57; 1992, ss. 13, 19(4), 51; 1993, ss. 9, 13(1), 31(1)]
(4)The following shall be subject to the sanction of the Minister for Finance— (a) regulations for the purposes of section 2(2), 10, 11, 12, 13, 14, 17(2)(d), 19, 20, 22(1)(d), 32(3), 32(6), 39, 42(2), 42(4), 43(5), 50(7), 50(8), 50(9), 80(1), 82(1)(a), 82(2), 83(5), 83(6), 84(7), 84(9), 84(12), 84(14), 88(6), 88(7), 89(3), 89(4), 89(6), 96(1), 96(2), 97, 101(3), 101(9), 110(1)(c), 111(3), 111(8), 115(3), 115(5), 120(1), 121(5), 129, 163(1), 169(2)(b), 179, 202(2), 202(3), 203(1), 239, 241, 282, 303, Rule 1(2)(m) of

Part I

of the Third Schedule , Rule 3(3) of

Part II

of the Third Schedule and Rule 2 of

Part III

of the Third Schedule , (b) a draft of regulations under any of the provisions mentioned in subsection (5). [1981, ss. 5(6), 10(2)(c), 12, 19(3), 30(3), 76(3), 79(6), 84(2), 89(3), 93(3), 97(2), 101(3), 108(3); 1988, s. 11; 1992, s. 19(1)]

(5)Where regulations are proposed to be made for the purposes of section 9(2), 9(3), 10(2)(a), 17(2)(a), 17(2)(b), 17(2)(c), 18(1)(f), 26, 32(5), 38(2), 43(4), 82(1)(c), 82(1)(d), 84(6), 89(2), 96(6), 101(2), 107(2), 111(2) or 115(2), a draft thereof 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. [1981, ss. 3(5), 224(3)]
(6)Regulations or rules (not being regulations or rules 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 may be 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 thereunder. [1986, s. 22]
(7)Where the Minister revokes regulations made under any of the provisions mentioned in subsection (5) and makes regulations which he 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. [1981, s. 4(1)] 5.—(1) Any expenses incurred by the Minister or any other Minister in carrying this Act into effect shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas. [1981, s. 4(2)]

(2)There shall be paid to the Minister for Finance out of the Social Insurance Fund, at such times and in such manner as the Minister for Finance may direct, such sums as the Minister may estimate, on such basis as may be agreed upon between him and the Minister for Finance, to be the part of the said expenses of the Minister or any other Minister which relates to the scheme of social insurance provided for in Part II and any sums so paid shall be appropriated in aid of moneys provided by the Oireachtas for carrying this Act into effect. [1981, s. 4(3)]
(3)In estimating expenses for the purposes of subsection (2), there shall be included such amount as, 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. [1984, s. 5(1)]
(4)Any expenses incurred by An Post under the provisions of Part II, (determined on such basis as may be agreed upon 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 such times and in such manner as the Minister for Finance may direct.

PART II

SOCIAL INSURANCE

CHAPTER 1

The Social Insurance Fund Sources of moneys for benefits. [1988, s. 11; 1991, s. 40(3)] 6.—(1) For the purposes of providing moneys for meeting the expenditure on benefit and making any other payments which, under this Act, the Redundancy Payments Acts, 1967 to 1991, and the Protection of Employees (Employer's Insolvency) Acts, 1984 and 1990, 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, (c) contributions in respect of voluntary contributors, and (d) payments out of moneys provided by the Oireachtas. [1981, s. 9(2); 1988, s. 11]

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

Social Insurance Fund. [1981, s. 122(1)] 7.—(1) The Social Insurance Fund (in this section and in section 8 referred to as “the Fund”) established under the Social Welfare Act, 1952 , and continued in being under section 122 of the Social Welfare (Consolidation) Act, 1981 , shall continue in being and to comprise a current account and an investment account. [1981, s. 122(2)]

(2)The Minister shall manage and control the current account of the Fund. [1981, s. 122(3)]
(3)The Minister for Finance shall manage and control the investment account of the Fund. [1981, s. 122(4)]
(4)Save where otherwise specifically provided— (a) sums payable into the Fund shall be paid into the current account of the Fund, and (b) sums payable out of the Fund shall be paid out of that account. [1981, s. 122(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. [1981, s. 122(6)]
(6)Whenever the moneys in the current account of the Fund are insufficient to meet the liabilities of that account, there shall be transferred to that account from the investment account of the Fund such sums as may be necessary for the purpose of discharging those liabilities. [1981, s. 122(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. [1981, s. 122(8)]
(8)An investment under subsection (7) may be in any securities in which trustees are for the time being by law empowered to invest trust funds or 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. [1981, s. 122(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 such basis as may be agreed upon between him and the Minister for Finance. [1981, s. 122 (10)]
(10)Any sum payable into the Fund under subsection (9)(a) shall be paid in such manner and at such times as the Minister for Finance may determine. [1981, s. 122 (11)]
(11)Accounts of the Fund shall be prepared in such form, in such manner and at such times as the Minister for Finance may direct and the Comptroller and Auditor General shall examine and certify every such account and a copy thereof, together with the report thereon of the Comptroller and Auditor General, shall be laid before each House of the Oireachtas.

Payments from Fund for acquisition of land, etc. [1981, s. 123(1)] 8.—(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. [1981, s. 123(2)]

(2)A payment shall not be made under subsection (1) save with the consent of the Minister for Finance. [1981, s. 123(5)]
(3)The Minister may dispose of any lands, premises, furniture or equipment which he has acquired, constructed or reconstructed under this section and any moneys which he receives in respect of any such disposal shall be paid into the Fund. [1981, s. 123(6)]
(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. [1991, s. 40(1)(a)] 9.—(1) Subject to this Act— (a) every person who, being over the age of 16 years and under pensionable age, is employed in any of the employments specified in

Part I

of the First Schedule , not being an employment specified in

Part II

of that Schedule, shall, subject to paragraph (b), 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 construed 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 life to be so insured. [1981, s. 5(4)]

(2)Regulations may provide for including among employed contributors persons employed in any of the employments specified in

Part II

of the First Schedule . [1981, s. 5(5)]

(3)Regulations may provide for— (a) excluding particular employments or any classes of employment from the employments specified in

Part I

of the First Schedule , 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.

Employment contributions. [1981, s. 10(1); 1982, s. 5(1); 1989, s. 8(1); 1991, s. 40(4); 1993, s. 16(1)] 10.—(1) (a) Employment contributions shall be paid by employed contributors and their employers in accordance with this section. (b) Subject to paragraphs (c), (d) and (e) of this subsection and to regulations under section 11, where in any contribution year 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 an employment contribution comprising— (i) a contribution by the employed contributor at the rate of 5.5 per cent., and (ii) a contribution by his employer at the rate of 12.2 per cent., of the amount of the reckonable earnings to which such payment relates. (c) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum of £21,300 and contributions under paragraph (b) (ii) 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 his employer in that contribution year. (d) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum of £20,000 and contributions under paragraph (b) (i) 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. (e) Where in a particular contribution year an employed contributor is employed by two or more employers concurrently (as defined in regulations under section 13), the provisions of paragraph (c) shall, in relation to contributions mentioned in paragraph (b) (ii), apply to the reckonable earnings from each of the employments separately. [1981, s. 10(2); 1989, s. 8(1)]

(2)(a) The Minister may by regulations vary the sums specified in paragraphs (c) and (d) of subsection (1) and such variation shall take 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 (1)(d) 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 (1)(d) was last determined. [1981, s. 10(3)]
(3)The employer shall, as respects 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 such contributor. [1981, s. 10(4)]
(4)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 him 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 any such 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 him, 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. [1981, s. 10(5)]
(5)Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of a person employed by him, or otherwise to recover from such a person, the employer's contribution in respect of that person. [1981, s. 10(6)]
(6)Any sum deducted by an employer from remuneration under regulations for the purposes of this section shall be deemed to have been entrusted to him for the purpose of paying the contribution in respect of which it was deducted. [1990, s. 9]
(7)(a) Where but for this subsection, an employment contribution would be payable by and in respect of an employed contributor at the rates specified in subsection (1)(b), the employed contributor shall, subject to regulations, be exempted from the employment contribution payable under subsection (1)(b)(i) where his weekly reckonable earnings are below a prescribed amount. (b) Regulations under paragraph (a) may in particular and without prejudice to the generality of the foregoing specify— (i) the manner in which the amounts of weekly reckonable earnings are to be calculated for the purposes of that paragraph, (ii) the manner in which the provisions of that paragraph are to be applied in the case of an employed contributor who is employed by two or more employers concurrently, and (iii) the manner in which the provisions of that paragraph are to be applied in the case of an employed contributor remunerated other than on a weekly basis. [1993, s. 18]
(8)An employer who, during the period commencing on the 19th day of October, 1992, and ending on the 19th day of September, 1993, employed additional employees under and by virtue of the scheme administered by the Department of Social Welfare known as the Employers' Pay-Related Social Insurance Exemption Scheme, shall not, during the period commencing on the 6th day of April, 1993, and ending on the 5th day of April, 1995, be liable to pay in respect of additional employees who constitute a net increase in the employer's workforce under the scheme above that applying on the 9th day of September, 1992, all or any of the following, namely— (a) the contribution specified in section 10
(1)(b)(ii) of this Act; (b) the health contribution payable by an employer under section 5
(1)(b) of the Health Contributions Act, 1979 ; (c) the employment and training levy payable by an employer under section 16 (c) of the Youth Employment Agency Act, 1981 (as extended by section 25 of the Labour Services Act, 1987 ).

Modified insurance. [1981, s. 7(1); 1991, s. 40(2)] 11.—(1) Regulations may modify the provisions of this Part in their 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 I

of the First Schedule , or (b) persons employed in a statutory transport undertaking, or (c) persons employed as teachers in comprehensive schools established by the Minister for Education, or (d) persons employed as teachers in national schools under the Rules and Regulations for National Schools, or (e) persons employed as teachers in training colleges recognised by the Minister for Education for teachers in national schools, or (f) persons employed as teachers in secondary schools recognised by the Minister for Education under the Rules and Programme for Secondary Schools, or (g) persons employed as teachers in domestic science training colleges recognised by the Minister for Education, or (h) persons employed as members of the Army Nursing Service, or (i) persons employed in voluntary hospitals to which grants are paid from moneys provided by the Oireachtas in recoupment of revenue deficits, or (j) persons employed by voluntary organisations which are providing district nursing services, or (k) persons employed in an employment which is an insurable (occupational injuries) employment pursuant to section 50. [1981, s. 7(4)]

(2)The provisions of this section are without prejudice to the generality of any other provision of this Part providing for regulations.

Calculation of reckonable earnings. [1981, s. 13(2)] 12.—(1) For the purposes of this Part, reckonable earnings may be calculated or estimated, either for a person or a class of persons, in such manner, by reference to such matters and on such basis as may be prescribed. [1981, s. 13(3)]

(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 such amounts to facilitate computation and to avoid fractions of one penny in the amounts.

Employment by more than one employer. [1981, s. 6] 13.—Regulations may— (a) 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 immediate employer, and (b) determine the circumstances in which a person is to be regarded for the purposes of section 10(1)(e) as being concurrently employed by two or more employers.

Payment of contributions and keeping of records. [1981, s. 15(1); 1988, s. 9] 14.—(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 such 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 the preceding paragraphs of this subsection. [1981, s. 15(2); 1993, s. 19]

(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 such other 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 224 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 such later dates as 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 such 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. [1981, s. 15(3)]
(3)Nothing in any regulations under this section shall affect the liability of the employer under section 10(3) to pay employment contributions. [1981, s. 15(4)]
(4)The provisions of any enactment, regulation or rule of court relating to the inspection of records, the estimation, collection and recovery of, or the furnishing of returns by employers in relation to, income tax, or relating to appeals in relation to income tax, shall, with any necessary modifications, apply in relation to employment contributions which the Collector-General is obliged to collect as they apply in relation to income tax. [1981, s. 15(5)]
(5)For the purposes of this Part, regulations may require employers to keep such records as may be prescribed in relation to the earnings of persons employed by them and the periods during which the persons were employed, and to retain the records for prescribed periods.

Priority debts to Social Insurance Fund in a company winding-up. [1990, s. 45(2)] 15.—(1) For the purposes of section 285

(2)(e) of the Companies Act, 1963 — (a) the amount referred to in that subsection shall be deemed to include any amount— (i) which, apart from the provisions of Article 22 of the Regulations of 1988 (as amended by the Social Welfare (Collection of Contributions by the Collector-General) Regulations, 1989 ( S.I. No. 72 of 1989 )), or Article 22 of the Regulations of 1989, 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 II

of this Act, and any regulation thereunder (other than the said Article 22 of the Regulations of 1988 or Article 22 of the Regulations of 1989) to deduct from reckonable earnings or reckonable emoluments, to which the said Chapters 2 and 3 apply, paid by him during the period of 12 months next before the relevant date, and (ii) with the addition of any interest payable under Article 23 of the Regulations of 1988 or Article 13 of the Regulations of 1989, and (b) the relevant date shall, notwithstanding the provisions of subsection (1) of section 285 of the Companies Act, 1963 , be 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 the said subsection (1)) occurred. [1990, s. 45(3)]

(2)In this section— “the Regulations of 1988” means the Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) Regulations, 1988 ( S.I. No. 62 of 1988 ); “the Regulations of 1989” means the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1989 ( S.I. No. 298 of 1989 ).

Winding-up and bankruptcy. [1981, s. 120(1)] 16.—(1) In this section “the Act of 1889” means the Preferential Payments in Bankruptcy (Ireland) Act, 1889. [1991, s. 36(1)]

(2)The assets of a limited company in a winding-up under the Companies Acts, 1963 to 1990, shall not include— (a) any sum deducted by an employer from such remuneration of an employee of his as was paid prior to the winding-up in respect of an employment contribution due and unpaid by the employer in respect of such 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 prior to a winding-up had such remuneration been paid prior to such 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 . [1981, s. 120(3); 1991, s. 36(2)]
(3)A sum equal in amount to any sum deducted by an employer from the remuneration of an employee of his in respect of an employment contribution due by the employer and unpaid by the employer in respect of such 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 4 of the Act of 1889 are in the distribution of such property to be paid in priority to all other debts, but shall, before such distribution and notwithstanding anything in the Act of 1889, be paid to the Social Insurance Fund in priority to the debts specified in section 4 of the Act of 1889. [1981, s. 120(4)]
(4)Formal proof of a debt to which priority is given by this section shall not be required except where required by or under the Act of 1889 or the Companies Act, 1963 . [1981, s. 120(5)]
(5)There shall be included among the debts which under section 4 of the Act of 1889 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 twelve 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 shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be 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. [1988, s. 11] 17.—(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 III

of the First Schedule ) who has reckonable income or reckonable emoluments shall be a self-employed contributor for the purposes of this Act, regardless of whether he is also an employed contributor, (b) every person becoming for the first time a self-employed contributor shall thereby become insured under this Act and shall thereafter continue throughout his 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 he becomes a self-employed contributor shall be regarded as the date of entry into insurance. [1988, ss. 11, 16(1)]

(2)Regulations may provide for — (a) including among self-employed contributors classes of person or part of any such class of person specified in or included in

Part III

of the First Schedule , (b) adding to the classes of person specified in

Part III

of the First Schedule , (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 paragraph (a), (b) or (c) of section 18(1) any provisions of this Act which apply to employed contributors or employment contributions.

Rates of self-employment contributions and related matters. [1991, s. 13(1); 1993, s. 17(1)] 18.—(1) Self-employment contributions shall be paid by self-employed contributors in accordance with the following provisions— (a) Subject to paragraphs (b), (d) and (h), where in any contribution year a self-employed contributor has reckonable income there shall be payable by him a self-employment contribution which shall be of an amount equal to 5 per cent. of the reckonable income or the amount of £250, whichever is the greater. (b) Where for any contribution year a self-employed contributor is informed by the Revenue Commissioners that he is not required to make a return of income within the meaning of section 48

(1)of the Finance Act, 1986 , self-employment contributions shall be paid by the self-employed contributor (whether by instalments or otherwise as may be prescribed) amounting to £124 in respect of that contribution year. (c) Subject to paragraphs (d) and (h), 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 a self-employment contribution which shall be of an amount equal to 5 per cent. of reckonable emoluments or the amount of £250, whichever is the greater. (d) Contributions under paragraph (a) or (c) shall not be payable in any contribution year on so much (if any) of the reckonable income or reckonable emoluments for that year of a self-employed contributor as is in excess of £20,000. (e) Subject to regulations under section 19, where a self-employment contribution has been paid by a self-employed contributor of not less than the amount that he is liable to pay under paragraph (a) or the amount specified in paragraph (b), whichever is appropriate, he shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than the appropriate amount aforesaid, no contribution shall be regarded as having been paid by the self-employed contributor in respect of any week of that contribution year. (f) The Minister may by regulations vary the sum specified in paragraph (d) and such variation shall take effect from the beginning of the contribution year following that in which the regulations are made. (g) Subject to subsection (3) of section 23, 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 or orphan's (contributory) allowance are satisfied. (h) A person who but for this paragraph would be liable for contributions of £250 under both paragraph (a) and paragraph (c) shall be liable only for a single contribution of £250. [1988, s. 16(2)]
(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 5p and for the rounding up of amounts of more than 5p but less than 10p to 10p.

Regulations providing for determination of contributions payable. [1988, s. 11] 19.—(1) Subject to subsection (2), regulations may provide for the determination of the contributions payable, the amount or rates of such contributions, and the contribution weeks in respect of which such 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. [1988, s. 11; 1989, s. 9(2)]

(2)Regulations made under subsection (1) shall not cause an insured person to pay contributions on the excess over the amount specified in section 18(1)(d) of the aggregate of his total reckonable earnings, reckonable emoluments and reckonable income in any contribution year. [1989, s. 23]
(3)The Minister may by regulations specify circumstances in which contributions payable by a self-employed contributor may be treated as paid. [1988, s. 11]
(4)For the purposes of this section “contributions” means employment contributions payable under section 10 and self-employment contributions payable under section 18.

Regulations for collection of self-employment contributions, etc. [1988, s. 11] 20.—(1) For the purposes of self-employment contributions payable under section 18(1)(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 such 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 overdeduction, and (h) any matter ancillary or incidental to any of the matters referred to in any of the preceding paragraphs of this subsection. [1988, s. 11]

(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 to such person as may be specified. [1988, s. 11]
(3)The provisions of any enactment or instrument made under statute relating to the estimation, collection or recovery of income tax or the inspection of records for those purposes or relating to appeals in relation to income tax shall with any necessary modifications apply in relation to self-employment contributions in respect of reckonable emoluments that the Collector-General is obliged to collect as they apply in relation to income tax. [1988, s. 11]
(4)Self-employment contributions payable by a self-employed contributor for a contribution year under section 18(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 the said 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, shall apply as if the aggregated sum were a single sum of income tax. [1988, s. 11]
(5)Where an election made or deemed to be made under section 195 of the Income Tax Act, 1967 , 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 provided that the question as to the amount of the self-employment contributions so payable in respect of the husband or the wife shall not be affected by the provisions of this subsection. [1988, s. 11]
(6)In any proceedings instituted by virtue of this Act, a certificate purporting to be signed by the Collector-General 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. [1981, s. 5(2); 1988, s. 11] 21.—(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 he has qualifying contributions in respect of not less than 156 contribution weeks, he 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”). [1991, s. 40(1)(b)]

(2)The occupational injuries insurance of any person shall be disregarded in determining his 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 such insurance. [1981, s. 5(3); 1988, s. 11]
(3)A voluntary contributor shall— (a) if he becomes an employed contributor, cease to be a voluntary contributor except insofar as is provided in section 22(2), or (b) if he becomes a self-employed contributor, cease to be a voluntary contributor.

Voluntary contributions by former employed contributors. [1981, s. 11 (1); 1982, s. 5(2); 1989, s. 8(2)] 22.—(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 paragraph (a) of section 21(1) and who is under pensionable age, shall be payable in each contribution year at such time or times and in such manner as the Minister shall prescribe— (i) at a percentage rate (as set out in paragraph (b)) of the amount of the reckonable income of the contributor in the preceding contribution year, or (ii) where there was no such income or such income did not exceed such amount as may be prescribed, at a percentage rate of such amount as the Minister shall prescribe. (b) A percentage rate for the purpose of paragraph (a)(i) shall be— (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, 2.6 per cent., (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, 6.6 per cent., and (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, 4.0 per cent. (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 10(1)(d). (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. [1981, s. 11(2)]

(2)In the case of a person who, on the 31st day of 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 , such a person shall, notwithstanding section 21(3), continue to be entitled to be a voluntary contributor upon applying to the Minister in writing for such entitlement. [1981, s. 11(3)]
(3)Voluntary contributions paid pursuant to 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 death grant are satisfied. [1981, s. 11(4)]
(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, if any voluntary contributions paid by him 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 death grant are satisfied. [1981, s. 11(5)]
(5)Notwithstanding subsection (4), any benefit mentioned in that subsection may be granted to a voluntary contributor in such circumstances and subject to such limitations as may be prescribed. [1981, s. 11(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. [1988, s. 11; 1991, s. 15] 23.—(1) A voluntary contribution, in the case of a person who becomes a voluntary contributor by virtue of paragraph (b) of section 21(1), shall be at the rate of £234 in a contribution year payable at such time or times and in such manner as the Minister may prescribe. [1988, s. 11]

(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 and orphan's (contributory) allowance. [1988, s. 11]
(3)Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after the 6th day of April, 1988, and any subsequent voluntary contributions paid by such persons, shall also be reckonable for— (a) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 22(1)(b)(i), deserted wife's benefit, (b) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 22(1)(b)(ii), retirement pension, deserted wife's benefit and death grant, and (c) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 22(1)(b)(iii), retirement pension and death grant. [1988, s. 11]
(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. [1981, s. 13(3)] 24.— Regulations may provide for the calculation of the amounts payable in respect of voluntary contributions in accordance with prescribed scales, and for adjustments of such amounts to facilitate computation and to avoid fractions of one penny in the amounts.

CHAPTER 5

General Employment outside State. [1981, s. 8(1)] 25.—(1) Regulations may modify the provisions of this Part and the First Schedule in their application in the case of persons who are or have been outside the State while insured under this Part. [1981, s. 8(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 I

of the First Schedule . [1981, s. 8(3)]

(3)The provisions of this section are without prejudice to the generality of any other provision of this Part providing for regulations.

Regulations varying rates and amounts of contributions. [1981, s. 12; 1988, s. 11] 26.—Regulations may alter the rates or amounts of employment, self-employment or voluntary contributions.

Exceptions and credits. [1981, s. 14] 27.—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), and (ii) the period between the beginning of the contribution year last preceding that in which they become insured persons and their entry into insurance.

Return of contributions paid in error. [1981, s. 16(1);

S.I. No. 121 of 1991 , A.5] 28.—Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of any sums paid in error by way of employment, self-employment or voluntary contributions.

Return of contributions where entry into insurance occurs after specified age. [1981, s. 16(1)] 29.—(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 22 by a voluntary contributor whose entry into insurance occurred— (a) after he had attained the age of 60 years, (b) after he had attained the age of 58 years in the case of a person who attained the age of 57 years on or after the 1st day of July, 1974, (c) after he had attained the age of 57 years in the case of a person who attained the age of 56 years on or after the 1st day of April, 1975, or (d) after he had attained the age of 56 years in the case of a person who attained the age of 55 years on or after the 1st day of October, 1977, as is determined in accordance with the regulations to have been paid in respect of old age (contributory) pension. [1981, s. 16(2)]

(2)(a) In the case of a person who attained the age of 56 years on or after the 1st day of April, 1975, subsection (1)(b) shall not apply on his attaining the age of 57 years. (b) In the case of a person who attained the age of 55 years on or after the 1st day of October, 1977, subsection (1)(c) shall not apply on his attaining the age of 56 years and subsection (1)(b) shall not apply on his attaining the age of 57 years. [1981, s. 16(3)]
(3)For the purposes of this section, the entry into insurance of an employed contributor or a voluntary contributor by virtue of section 21(1)(a) shall, subject to subsection (6), be deemed to have occurred after he had attained the appropriate age under subsection (1) if after the time of such attainment he 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 had not been an employed contributor under the National Health Insurance Acts, 1911 to 1952, before attaining that age. [ S.I. No. 121 of 1991 , A.5]
(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 23 by a voluntary contributor, who entered into insurance for the purposes of section 84(1) after he 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. [1981, s. 16(4)]
(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 22 by a voluntary contributor who entered into insurance for the purposes of section 89(1) after he 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, s. 36(2)]
(6)For the purposes of this section in the case of a relevant person as defined in section 83(3) “entry into insurance” shall have the meaning assigned to it by section 83(4) or (5).

CHAPTER 6

Description o-f Benefits Description of benefits. [1981, s. 17(1)] 30.—(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) unemployment benefit, (d) occupational injuries benefit, which shall comprise injury benefit, disablement benefit and death benefit, (e) pay-related benefit, (f) old age (contributory) pension, (g) retirement pension, (h) survivor's benefit, (i) invalidity pension, (j) widow's (contributory) pension, (k) orphan's (contributory) allowance, (l) deserted wife's benefit, and (m) death grant. [1981, s. 17(2)]

(2)Subject to section 117 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. [1981, s. 17(3)]
(3)Benefit shall be paid or provided for out of the Social Insurance Fund.

CHAPTER 7

Disability Benefit Entitlement to benefit. [1981, s. 18(1)] 31.—(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, if— (a) he is under pensionable age on the day for which the benefit is claimed, and (b) he satisfies the contribution conditions in section 32. [1981, s. 18(2)]

(2)A person shall not be entitled to disability benefit for the first 3 days of any period of incapacity for work. [1981, s. 18(4); 1986, s. 10; 1987 (No. 2), s. 16(1)(a)]
(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 he 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 two such periods not separated by a period of more than 13 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:

Provided that a period of incapacity for work shall be deemed to include any day or days of unemployment in the period of 3 consecutive days preceding the 1st day of incapacity for work, but any such day of unemployment shall not be a day of incapacity for work to which section 81(2) applies, (e) Sunday or such other day in each week as 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, (f) a day shall not be treated in relation to an insured person as a day of incapacity for work if, in respect of that day, the insured person is being paid by his employer in respect of holiday leave, (g) any two periods of incapacity for work separated by a period in respect of which an insured person is being paid by his employer in respect of holiday leave shall be treated as one period of incapacity for work. [1981, s. 18(5)]

(4)Regulations may make provision (subject to subsection (3)) 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. [1981, s. 18(6); 1987, s. 9(1)]
(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 10p where it is a multiple of 5p but not also a multiple of 10p and being rounded to the nearest 10p where it is not a multiple of 5p or 10p. [1981, s. 18(7); 1987 (No. 2), s. 16(1)(b)]
(6)A person who was in receipt of maternity benefit under section 37 on any of the 3 days prior to 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 such claim.

Conditions for receipt. [1992, s. 32(4)(a)] 32.—(1) The contribution conditions for disability benefit are— (a) that the claimant has qualifying contributions in respect of not less than 39 contribution weeks in the period between his entry into insurance and the day for which the benefit is claimed, and (b) that the claimant 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 last complete contribution year before the beginning of the benefit year which includes the day for which the benefit is claimed, and (c) that the claimant has prescribed reckonable weekly earnings in excess of a prescribed amount in the prescribed period. [1987, ss. 8(1), 8(6)(a)]

(2)In the case of any claim for disability benefit where the period of interruption of employment commenced before the 6th day of April, 1987, subsection (1)(a) shall be construed as if “26” were substituted for “39”. [1992, s. 32(1)]
(3)Regulations may provide for entitling to disability benefit, subject to such conditions as may be prescribed, such class or classes of persons as would be entitled thereto but for the fact that the requirement in paragraph (b) of subsection (1) that there must be qualifying contributions in respect of at least 13 contribution weeks in the last complete contribution year before the beginning of the benefit year which includes the day for which the benefit is claimed is not satisfied. [1981, s. 19(2)]
(4)Where a person has been entitled to payment of disability benefit in respect of any day which is on or after the 3rd day of January, 1981, or would but for the provisions of section 31(2) or 36(1) have been so entitled, then, as respects disability benefit, the benefit year which includes the 1st such day in every period of incapacity for work which is, or is deemed to be, a separate period of incapacity shall, for the purpose of the condition contained in paragraph (b) of subsection (1), be regarded as continuing for each day of incapacity for work in that period in respect of which the person's right to such benefit has not been exhausted up to and including the 312th day in that period in respect of which such benefit has been paid. [1981, s. 19(3)]
(5)Regulations may provide for modifications of the contribution conditions set out in subsection (1). [1992, s. 32(4)(b)]
(6)Subject to subsection (7), regulations may provide for entitling to disability benefit persons who would be entitled thereto but for the fact that the condition set out in subsection (1)(c) is not satisfied. [1992, s. 32(4)(b)]
(7)Regulations for the purposes of subsection (6) shall provide that benefit payable by virtue thereof shall be payable at a rate less than that specified in the Second Schedule, and the rate specified by the regulations may vary with the extent to which the condition set out in subsection (1)(c) is satisfied. [1992, s. 32(3)]
(8)The requirement contained in subsection (1)(b) that there must be qualifying contributions in respect of at least 13 contribution weeks in the relevant contribution year shall not apply to any period of incapacity for work commencing before the 1st day of July, 1992.

Rate of benefit. [1981, s. 20] 33.— Subject to this Act, the weekly rate of disability benefit shall be as set out in column (2) of

Part I

of the second Schedule .

Increases for adult and child dependants. [1981, s. 21(1)] 34.—(1) The weekly rate of disability benefit shall be increased by the amount set out in column (3) of

Part I

of the second Schedule for any period during which the beneficiary has an adult dependant, subject to the restriction that a beneficiary shall not be entitled for the same period to an increase of benefit under this subsection in respect of more than one person. [1982, s. 2(2)]

(2)The weekly rate of disability benefit shall be increased by the appropriate amount set out in column (4) or (5) of

Part I

of the second Schedule in respect of each qualified child who normally resides with the beneficiary. [1985 (No.2), s. 4(1)]

(3)Any increase of disability benefit payable pursuant to subsection (2) in respect of a qualified child who normally resides with a beneficiary and with the spouse of a beneficiary shall be payable at the rate of one-half of the appropriate amount in any case where the spouse of the beneficiary is not an adult dependant, and subsection (2) shall be construed and have effect accordingly.

Duration of payment. [1991, s. 55(1); 1993, s. 12(1)] 35.—(1) Where a person— (a) has qualifying contributions in respect of less than 260 contribution weeks in the period between his entry into insurance and any day of incapacity for work, and (b) before that day has been entitled, in respect of any period of interruption of employment (whether including that day or not) during the period beginning on the date 1 year immediately prior to that day, to disability benefit for 312 days, he shall not be entitled to disability benefit for that day unless since the last of the said 312 days and before that day he has requalified for benefit. [1993, s. 12(2)]

(2)In the case of any claim for disability benefit which was made before the 5th day of April, 1993 subsection (1)(b) shall be construed as if “3 years” were substituted for “1 year”. [1991, s. 55(1A)]
(3)Notwithstanding subsection (1), where in any period a person has exhausted his entitlement to disability benefit he shall not requalify therefor unless he satisfies the conditions set out in subsection (4). [1981, s. 22(2)]
(4)Where a person has exhausted his right to disability benefit— (a) he shall requalify therefor when he has qualifying contributions in respect of 13 contribution weeks begun or ended since the last day for which he was entitled to benefit, and (b) on his requalifying therefor, subsection (1) shall again apply to him but, in a case where the period of interruption of employment in which he exhausted his right to benefit continues after his requalification, as if the part before and the part after his requalification were distinct periods of interruption of employment. [1992, s. 33]
(5)For the purposes of this section, any period in respect of which a person is disqualified for receiving disability benefit by virtue of subsection (1) of section 36 shall be treated as though it were a period in respect of which disability benefit was paid. [1981, s. 22(3)]
(6)Regulations may provide for treating a person for the purposes of this section as having been entitled to benefit for any day if he would have been so entitled but for any delay or failure on his part to make or prosecute a claim:

Provided that a person shall not be so treated where he shows that he did not intend, by failing to acquire or establish a right to benefit for that day, to avoid the necessity of requalifying for benefit under this section. [1990, s. 32]

(7)Where a person has qualifying contributions in respect of not less than 260 contribution weeks on the 312th day on which benefit is paid in respect of a period of incapacity for work, and he would be entitled to disability benefit but for the fact that the contribution condition set out in subsection (1)(b) of section 32 is not satisfied, he shall be deemed to satisfy that contribution condition in respect of every subsequent day of incapacity in that period of incapacity for work. [1987, ss. 8(2), 8(6)(b); 1993, s. 35(1)]
(8)In the case of any claim for disability benefit where the period of interruption of employment in respect of incapacity for work beyond 312 days commenced before the 6th day of April, 1987, subsection (1)(a) shall be construed as if “156” were substituted for “260”. [1987 (No. 2), ss. 8(1), 8(2); 1993, s. 35(2)]
(9)In the case of any claim for disability benefit where the period of interruption of employment in respect of incapacity for work beyond 312 days commenced on or after the 6th day of April, 1987 and before the 4th day of January, 1988, subsection (1)(a) shall be construed as if “208” were substituted for “260”. [1987 (No. 2), s. 8(3)]
(10)Subsections (8) and (9) shall not apply to any claim for disability benefit where the period of incapacity for work commenced on or after the 4th day of July, 1988.

Disqualifications. [1981, s. 23(1); 1986, s. 9(1)] 36.—(1) Regulations may provide for disqualifying a person for receiving disability benefit for such period not exceeding 9 weeks as may be determined under the provisions of this Part if— (a) he has become incapable of work through his own misconduct, or (b) he fails without good cause to attend for or to submit himself to such medical or other examination or treatment as may be required in accordance with the regulations, or to observe any prescribed rules of behaviour. [1981, s. 23(2)]

(2)Regulations may also provide for imposing in the case of any class of persons additional conditions in relation to the receipt of disability benefit and restrictions on the rate and duration thereof if, having regard to special circumstances, it appears to the Minister necessary so to do for the purpose of preventing inequalities or preventing injustice. [1981, s. 23(3)]
(3)Regulations may also provide for disqualifying a person for the receipt of disability benefit if he fails, on becoming or again becoming incapable of work, to make a claim within the prescribed time, but any such regulations may provide for extending, subject to any prescribed conditions, the time within which the claim may be made.

CHAPTER 8

Maternity Benefit Entitlement to and duration of benefit. [1992, s. 19(1)] 37.—(1) Subject to this Act, a woman shall be entitled to maternity benefit if— (a) it is certified by a registered medical practitioner or otherwise to the satisfaction of the Minister that it is to be expected that she will be confined in a week specified in the certificate (hereafter in this section referred to as “the expected week of confinement”) not being more than the prescribed number of weeks after that in which the certificate is given, and (b) she is, immediately before the first day of maternity leave, an employed contributor, or it is certified by her employer that she may resume employment after the end of the period of maternity leave, where such employment is an employment specified in

Part I

of the First Schedule and is not an employment specified in Part II of that Schedule, and (c) she satisfies the contribution conditions in section 38. [1993, s. 8(1)]

(2)Regulations may provide for entitling to maternity benefit, subject to such conditions and in such circumstances as may be prescribed, such class or classes of women who would be entitled thereto but for the fact that the conditions set out in subsections (1)(b) and (1)(c) are not satisfied. [1992, s. 19(1)]
(3)In this Chapter “maternity leave” means the period for which maternity benefit is payable in accordance with paragraph (a) or (b) of subsection (4), as the case may be. [1992, s. 19(1)]
(4)Subject to this Chapter, the period for which maternity benefit is payable shall be— (a) the period of maternity leave to which a woman is entitled by virtue of section 8 of the Maternity Protection of Employees Act, 1981 (including any extension of that period by virtue of section 12 of that Act), or (b) in the case of a woman not so entitled to maternity leave, the period of 14 consecutive weeks beginning on such day as she selects, being not later than 4 weeks before the end of the expected week of confinement and shall end on such day as she selects, being not earlier than 4 weeks after the end of the expected week of confinement, but— (i) if the woman who is entitled to the benefit dies, the benefit shall not be payable for any subsequent week, or (ii) if the date of confinement occurs after the expected week of confinement, the benefit shall, subject to subparagraph (i), be payable until the expiration of the 4th week after the week in which that date occurs:

Provided that, in any case where the date of confinement occurs after the expected date of confinement, the period for which maternity benefit is payable shall not exceed 18 weeks. [1992, s. 19(1)]

(5)Regulations may modify subsections (1) and (4) in relation to cases where— (a) it is certified by a registered medical practitioner or otherwise to the satisfaction of the Minister that a woman has been confined, and (b) no such certificate as is referred to in subsection (1)(a) has been given. [1992, s. 19(1)]
(6)For the purposes of this section, a Sunday shall not in any week be treated as a day of entitlement to maternity benefit and, accordingly, the amount payable by way of such benefit for any other day of a week 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 10p where it is a multiple of 5p but not also a multiple of 10p, and being rounded to the nearest 10p where it is not a multiple of 5p or 10p. [1992, s. 19(1)]
(7)For the purposes of subsection (4)(a), where the employment ceases (whether due to the death of the employer or otherwise) during the period of maternity leave, the woman shall continue to be treated as if the event which caused the cesser of employment had not occurred. [1992, s. 19(1)]
(8)Regulations may provide for requiring an employer to furnish such information as may be required for the purposes of determining a claim for maternity benefit.

Conditions for receipt. [1992, s. 19(1)] 38.—(1) The contribution conditions for maternity benefit are— (a) (i) that the claimant has qualifying contributions in respect of not less than 39 contribution weeks in the period beginning with her entry into insurance and ending immediately before the 1st day of maternity leave, and (ii) that the claimant has qualifying contributions or credited contributions in respect of not less than 39 contribution weeks in the last complete contribution year before the beginning of the benefit year in which the 1st day of maternity leave occurs or in a subsequent complete contribution year before the 1st day of maternity leave, or (b) that the claimant has qualifying contributions in respect of not less than 39 contribution weeks in the 12 months immediately preceding the 1st day of maternity leave. [1992, s. 19(1)]

(2)Regulations may provide for modifications of the contribution conditions set out in subsection (1).

Rate of benefit. [1992, s. 19(1)] 39.—(1) Subject to this Act, the weekly rate of maternity benefit shall be an amount equal to— (a) 70 per cent. of the reckonable weekly earnings of the woman to whom the benefit is payable in the income tax year prescribed for the purposes of this section, or (b) such amount as shall be prescribed, whichever is the greater. [1992, s. 19(1)]

(2)The percentage specified in subsection (1)(a) may be varied by regulations having regard to— (a) movements in the annual average earnings of women, and (b) the imposition or variation of statutory deductions from or charges on earnings. [1993, s. 8(2)]
(3)In this section “reckonable weekly earnings” means the average amount, calculated in accordance with regulations, of reckonable earnings and such other income as may be prescribed, received in a week up to such limit as may be prescribed.

Disqualifications. [1992, s. 19(1)] 40.—Regulations may provide for disqualifying a woman for receiving maternity benefit if— (a) during the period for which the benefit is payable, she engages in any occupation other than domestic duties in her own household, or (b) she fails, without good cause, to attend for or to submit herself to any medical examination that may be required in accordance with the regulations.

Supplementary provisions. [1992, s. 19(1)] 41.—(1) In this Chapter— (a) “confinement” means labour resulting in the issue of a living child, or labour after 28 weeks of pregnancy resulting in the issue of a child whether alive or dead, and “confined” shall be construed accordingly, and (b) references to the date of the confinement shall be taken as referring, where labour begun on one day results in the issue of a child on another day, to the date of the issue of the child or, if a woman is confined of twins or a greater number of children, to the date of the issue of the last of them. [1992, s. 19(1)]

(2)In deciding whether or not to make an order under section 21A (inserted by the Status of Children Act, 1987 ) of the Family Law (Maintenance of Spouses and Children) Act, 1976 , in so far as any such order relates to the payment of expenses incidental to the birth of a child, the Circuit Court or the District Court, as the case may be, shall not take into consideration the fact that the mother of the child is entitled to maternity benefit.

CHAPTER 9

Unemployment Benefit Entitlement to benefit. [1992, s. 28(1)] 42.—(1) Subject to this Act, a person shall be entitled to unemployment benefit in respect of any day of unemployment (in this Part referred to as “a day of unemployment”) which forms part of a period of interruption of employment, if— (a) he is under pensionable age on the day for which the benefit is claimed, (b) he proves unemployment in the prescribed manner, (c) he satisfies the contribution conditions in section 43, and (d) he has sustained a substantial loss of employment in any period of 6 consecutive days. [1992, s. 28(1)]

(2)The circumstances in which a person is to be regarded, for the purposes of this Chapter, as having sustained a substantial loss of employment shall be specified in regulations, and different circumstances may be specified for different provisions of this Chapter. [1981, s. 29(2)]
(3)A person shall not be entitled to unemployment benefit for the first 3 days of any period of interruption of employment. [1981, s. 29(4); 1989, s. 28(1); 1993, s. 25(1)]
(4)For the purposes of any provision of this Act relating to unemployment benefit— (a) a day shall not be treated in relation to an insured person as a day of unemployment unless on that day— (i) he is capable of work, (ii) he is, or by reason of his participation in an activity prescribed for the purposes of this subsection and subject to such conditions as may be prescribed, is deemed to be, or is exempted from being required to be, available for employment, and (iii) he is genuinely seeking, but is unable to obtain, employment suitable for him having regard to his age, physique, education, normal occupation, place of residence and family circumstances, (b) “day of interruption of employment” means a day which is a day of unemployment or of incapacity for work, (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 two such periods not separated by a period of more than 13 weeks shall be treated as one period of interruption of employment, (d) Sunday or such other day in each week as may be prescribed shall not be treated as a day of unemployment or of incapacity for work and shall be disregarded in computing any period of consecutive days. [1986, s. 19(b); 1987, s. 11; 1990, s. 47(a)]
(5)Notwithstanding anything contained in subsection (4), any period, not exceeding 1 year in duration, of— (a) employment under a scheme administered by An Foras Áiseanna Saothair and known as the Social Employment Scheme, (b) participation in a scheme administered by An Foras Áiseanna Saothair and known as the Enterprise Allowance Scheme, (c) participation in a scheme administered by An Foras Áiseanna Saothair and known as the Alternance Scheme, (d) attendance at a training course provided or approved of by An Foras Áiseanna Saothair, (e) employment under a scheme administered by An Foras Áiseanna Saothair and known as Teamwork, (f) participation in a scheme administered by the Minister and known as the Part-Time Job Incentive Scheme, or (g) participation in a scheme administered by the Minister for Education and known as the Vocational Training Opportunities Scheme, shall be disregarded in treating, pursuant to subsection (4)(c), any two periods of interruption of employment not separated by more than 13 weeks as one period of interruption of employment. [1981, s. 29(5)]
(6)Regulations may make provision (subject to subsection (4)) as to the days which are or are not to be treated for the purposes of unemployment benefit as days of unemployment or of incapacity for work. [1981, s. 29(6); 1987, s. 9(2)(a)]
(7)The amount payable by way of benefit for any day of unemployment 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 10p where it is a multiple of 5p but not also a multiple of 10p and being rounded to the nearest 10p where it is not a multiple of 5p or 10p. [1983, s. 6(1); 1987, s. 9(2)(b)]
(8)Notwithstanding subsection (1), the number of days of unemployment in respect of which a person engaged in short-time employment shall be entitled to unemployment benefit in any week shall be limited so that the total of the number of days in respect of which such benefit is paid and the number of days worked shall not exceed 5, and in such a case the amount payable by way of such benefit for any day of unemployment in that week shall, notwithstanding subsection (7), be one-fifth 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 10p where it is a multiple of 5p but not also a multiple of 10p and being rounded to the nearest 10p where it is not a multiple of 5p or 10p.

Conditions for receipt. [1991, s. 19(1)] 43.—(1) The contribution conditions for unemployment benefit are— (a) that the claimant has qualifying contributions in respect of not less than 39 contribution weeks in the period between his entry into insurance and the day for which the benefit is claimed, (b) that the claimant has qualifying contributions or credited contributions in respect of not less than 39 contribution weeks in the last complete contribution year before the beginning of the benefit year which includes the day for which the benefit is claimed, and (c) that the claimant has prescribed reckonable weekly earnings in excess of a prescribed amount in a prescribed period. [1987, ss. 8(4), 8(6)(d)]

(2)In the case of any claim for unemployment benefit where the period of interruption of employment commenced before the 6th day of April, 1987, subsection (1)(a) shall be construed as if “26” were substituted for “39”. [1981, s. 30(2)]
(3)Where a person under 65 years of age has been entitled to payment of unemployment benefit in respect of any day or would but for the provisions of section 42(3), 47(1) or 47(4) have been so entitled then, as respects unemployment benefit, the benefit year which includes the 1st such day in every period of interruption of employment, which is, or is deemed to be, a separate period of interruption of employment, shall, for the purpose of the condition contained in subsection (1)(b), be regarded as continuing so long as the period of interruption of employment continues. [1981, s. 30(3)]
(4)Regulations may provide for modifications of the contribution conditions set out in subsection (1). [1991, s. 19(1)]
(5)Subject to subsection (6), regulations may provide for entitling to unemployment benefit persons who would be entitled thereto but for the fact that the condition set out in subsection (1)(c) is not satisfied. [1991, s. 19(1)]
(6)Regulations for the purposes of subsection (5) shall provide that benefit payable by virtue thereof shall be payable at a rate less than that specified in the Second Schedule, and the rate specified by the regulations may vary with the extent to which the condition set out in subsection (1)(c) is satisfied.

Rate of benefit. [1981, s. 31] 44.—Subject to this Act, the weekly rate of unemployment benefit shall be as set out in column (2) of

Part I

of the second Schedule .

Increases for adult and child dependants. [1981, s. 32(1)] 45.—(1) The weekly rate of unemployment benefit shall be increased by the amount set out in column (3) of

Part I

of the second Schedule for any period during which the beneficiary has an adult dependant, subject to the restriction that a beneficiary shall not be entitled for the same period to an increase of benefit under this subsection in respect of more than one person. [1982, s. 2(3)]

(2)The weekly rate of unemployment benefit shall be increased by the appropriate amount set out in column (4) or (5) of

Part I

of the second Schedule in respect of each qualified child who normally resides with the beneficiary. [1985 (No. 2), s. 4(1)]

(3)Any increase of unemployment benefit payable pursuant to subsection (2) in respect of a qualified child who normally resides with a beneficiary and with the spouse of a beneficiary shall be payable at the rate of one-half of the appropriate amount in any case where the spouse of the beneficiary is not an adult dependant, and subsection (2) shall be construed and have effect accordingly.

Duration of payment. [1985 (No. 2), s. 6(a)] 46.—(1) A person who, in respect of any period of interruption of employment, has been entitled to unemployment benefit for 156 days shall not thereafter, subject to subsection (3), be entitled to that benefit for any day of unemployment (whether in the same or a subsequent period of interruption of employment) unless before that day he has requalified for benefit or unless, in the case of a person over 65 years of age, he has qualifying contributions in respect of not less than 156 contribution weeks in the period between his entry into insurance and the day for which unemployment benefit is claimed. [1981, s. 34(2)]

(2)Where a person entitled to unemployment benefit for 156 days has exhausted his right to unemployment benefit— (a) he shall requalify therefor when he has qualifying contributions in respect of 13 contribution weeks begun or ended since the last day for which he was entitled to that benefit, and (b) on his requalifying therefor, subsection (1) shall again apply to him, but, in a case where the period of interruption of employment in which he exhausted his right to that benefit continues after his requalification, as if the part before and the part after his requalification were distinct periods of interruption of employment. [1985 (No. 2), s. 6(b)]
(3)Subsection (1) shall, in respect of a person who is over the age of 18 years, have effect as if “390 days” were substituted for “156 days”. [1981, s. 34(4); 1991, s. 49(1)]
(4)Where a person entitled to unemployment benefit for 390 days has exhausted his right to that benefit— (a) he shall requalify therefor when he has qualifying contributions in respect of 13 contribution weeks begun or ended since the last day for which he was entitled to that benefit, and (b) on his requalifying therefor, subsections (1) and (3) shall again apply to him, but, in a case where the period of interruption of employment in which he exhausted his right to benefit continues after his requalification, as if the part before and the part after the exhaustion were distinct periods of interruption of employment. [1981, s. 34(9)]
(5)Regulations may provide for treating a person for the purposes of this section as having been entitled to benefit for any day if he would have been so entitled but for any delay or failure on his part to make or prosecute a claim:

Provided that a person shall not be so treated where he shows that he did not intend, by failing to acquire or establish a right to benefit for that day, to avoid the necessity of requalifying for benefit under this section. [1989, s. 14(2)]

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