Insurance (Intermittent Unemployment) Act, 1942

Insurance (Intermittent Unemployment) Act, 1942 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 1942 Insurance (Intermittent Unemployment) Act, 1942 Insurance (Intermittent Unemployment) Act, 1942 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 7 of 1942. INSURANCE (INTERMITTENT UNEMPLOYMENT) ACT, 1942. ARRANGEMENT OF SECTIONS PART I. Preliminary and General. Section 1. Short title and commencement. 2. Interpretation generally. 3. Employment in the building trade. 4. Insurable employment. 5. Excepted persons. 6. Insured persons. 7. Classes of insured persons. 8. Inclement weather and intermittent unemployment. 9. Insurance year. 10. Decision of questions by Minister. 11. Application of this Act to persons employed by the State. 12. Regulations generally. 13. Laying of regulations before Houses of the Oireachtas. 14. Expenses of the Minister. 15. Extension of meaning of “insurable employment” and “skilled worker”. PART II. Compulsory Insurance Against Intermittent Unemployment. 16. Insured persons to be insured against intermittent unemployment. PART III. Contributions by Employers and Insured Persons. 17. Sources of contributions. 18. Liability of employers and insured persons for contributions. 19. Employer's contribution irrecoverable from insured person. 20. Recovery by employer of insured person's contribution. 21. Persons to be treated as employers in certain cases. 22. Date from which contributions are payable in certain cases. 23. Repayment in certain cases of contributions. 24. Power to make regulations as to payment of contributions by stamps, etc. 25. Issue of supplementary insurance stamps. 26. Provision for enabling Minister for Posts and Telegraphs to exercise powers in relation to supplementary insurance stamps. 27. Priority of claims for contributions due by a bankrupt employer. PART IV. Supplementary Benefit. 28. Right to supplementary benefit and periods in respect of which it is payable. 29. Hourly rates of supplementary benefit. 30. Statutory conditions for the receipt of supplementary benefit. 31. Notification of intermittent unemployment. 32. Payment of supplementary benefit by employers. 33. Payment of supplementary benefit by the Minister. 34. Repayment by the Minister of supplementary benefit paid by employers. 35. Repayments not to be made to employers from the Supplementary Unemployment Fund in certain cases. 36. Recovery of amounts improperly paid. 37. Notification to employers and insured persons of amounts improperly paid in certain cases. 38. Umpire and courts of referees. 39. Insurance officers. 40. Determination of questions as to the payment of supplementary benefit. 41. Expenses of persons attending before courts of referees or umpire. 42. General provisions as to procedure under Part IV. 43. Additional methods of proving fulfilment of statutory conditions, etc. 44. Restriction on payment of unemployment benefit and unemployment assistance. PART V. The Supplementary Unemployment Fund. 45. Establishment of Supplementary Unemployment Fund. 46. Provisions for securing solvency of Supplementary Unemployment Fund, etc. 47. Advances out of the Central Fund. PART VI. Inspection. 48. Inspectors. 49. Powers of inspectors. PART VII. Miscellaneous Provisions. 50. Provisions in relation to excepted persons whose employment is terminated. 51. Offences. 52. Prosecutions. 53. Civil proceedings against employer. 54. Proof of age and death. 55. Exemption of documents from stamp duty. 56. Power to remove difficulties. FIRST SCHEDULE. Excluded Employments SECOND SCHEDULE. Rates of Weekly Contributions Payable by Insured Persons and Employers. THIRD SCHEDULE. Hourly Rates of Supplementary Benefit. Acts Referred to Conditions of Employment Act, 1936 No. 2 of 1936 Unemployment Assistance Act, 1933 No. 46 of 1933 Approved Investments Act, 1933 No. 34 of 1933 Number 7 of 1942. INSURANCE (INTERMITTENT UNEMPLOYMENT) ACT, 1942. AN ACT TO PROVIDE FOR MANUAL WORKERS EMPLOYED IN THE BUILDING TRADE INSURANCE AGAINST INTERMITTENT UNEMPLOYMENT RESULTING FROM STOPPAGES OF WORK DUE TO INCLEMENT WEATHER, TO PROVIDE FOR THE EXTENSION OF SUCH INSURANCE TO MANUAL WORKERS EMPLOYED IN OTHER TRADES, AND TO PROVIDE FOR OTHER MATTERS CONNECTED WITH THE MATTERS AFORESAID. [19th May, 1942.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— PART I. Preliminary and General. Short title and commencement. 1.—(1) This Act may be cited as the Insurance (Intermittent Unemployment) Act, 1942. (2) This Act (except sections 18 and 28) shall come into operation immediately upon the passing thereof. (3) Section 18 of this Act shall come into operation on such day as shall be fixed for the purpose by order of the Minister. (4) Section 28 of this Act shall come into operation on such day as shall be fixed for the purpose by order of the Minister. Interpretation generally. 2.—(1) In this Act— the expression “the Minister” means the Minister for Industry and Commerce; the expression “local office” means an employment exchange or other office which is a local office for the purposes of regulations made under section 6 of the Unemployment Insurance Act, 1920, in relation to the collection of contributions under that Act; the expression “local officer”means an officer who for the time being is in charge of a local office; the expression “calendar week” means the period of seven days commencing from midnight between Sunday and Monday; the word “prescribed” means prescribed by regulations made by the Minister under this Act. (2) A person shall for the purposes of this Act be deemed not to have attained the age of sixteen until the commencement of the sixteenth anniversary of the day of his birth and similarly with respect to other ages. (3) References in this Act to any enactment shall be construed as references to that enactment as amended or extended by any subsequent enactment. Employment in the building trade. 3.—In this Act the expression “employment in the building trade” means employment on work of a kind commonly undertaken or carried out by builders or building contractors, and includes employment on work of the following descriptions, that is to say:— (a) all work in the construction, reconstruction, alteration, repair, painting, decoration or demolition of buildings; (b) all work in the installation, alteration, fitting, repair, painting, decoration, maintenance or demolition in any building or its site of articles, fittings, pipes, containers, tubes, wires or instruments (including central heating apparatus or machinery or fuel containers connected thereto), for the heating, lighting, power or water supply of such building, but excluding work in the construction or laying of public mains for the supply of water, gas, or electricity or the connection of buildings and their sites with such mains; (c) all work usually carried out or undertaken by a builder or building contractor— (i) in the clearing and laying out of sites for buildings, (ii) in the construction of foundations on such sites, (iii) in the construction, reconstruction, repair and maintenance within such sites of all sewers, drains or other works for use in connection with the sanitation of buildings or the disposal of waste, (iv) in the erection on such sites of boundary walls or fences for the use, protection or ornamentation of buildings, (v) in the making of roads and paths within the boundaries of such sites; (d) all work in the manufacture, alteration, fitting or repair of articles of wood, worked stone, marble, slate, plaster, cement (including concrete blocks) or of cement-like material, for use in the construction, reconstruction, alteration, fitting, repair, decoration or maintenance of buildings and of a type commonly made in builders' workshops or yards, but excluding— (i) the manufacture, alteration or repair of any article or monument designed as a memorial to living or dead persons, (ii) the quarrying and cutting of slate at a quarry, (iii) the quarrying in rough blocks of marble or stone, (iv) the manufacture of articles of movable furniture, (v) the manufacture of articles requiring treatment in an oven or kiln in the process of manufacture, (vi) the manufacture of sewer pipes, drain pipes, bricks, floor tiles, roof tiles, (vii) the manufacture of articles composed wholly or mainly of a combination of cement and asbestos. Insurable employment. 4.—In this Act the expression “insurable employment” means employment by way of manual labour that— (a) is either— (i) employment in the building trade, or (ii) employment in any other trade that is declared by an order made by the Minister under this Act to be insurable employment for the purposes of this Act, and (b) is not an employment specified in the First Schedule to this Act. Excepted persons. 5.—(1) Whenever the Minister is satisfied, in respect of any class of persons employed by a particular employer in an insurable employment, that— (a) having regard to the normal practice of such employer, the employment of such class of persons is permanent in character, and (b) no deductions are made on account of time lost owing to inclement weather from wages of such class of persons, and (c) the other circumstances of the employment of such class of persons render it unnecessary that persons belonging to such class should be insured under this Act, he may issue to such employer a certificate (in this Act referred to as a certificate of exception) that he is so satisfied. (2) Where a certificate of exception in respect of a class of persons has been issued to an employer, then, any person employed by such employer who belongs to such class and who has completed three years or more permanent service with such employer shall, so long as such certificate is in force and such person remains in the employment of such employer, be an excepted person for the purposes of this Act, and the expression “excepted person” shall in this Act be construed accordingly. (3) The Minister may at any time revoke any certificate of exception. Insured persons. 6.—In this Act the expression “insured person” means any person of the age of sixteen years or upwards who is employed in insurable employment under a contract of service or apprenticeship, written or oral, whether expressed or implied and whether such person is paid by the employer or some other person, and whether paid by time or by the piece or partly by time and partly by the piece, or otherwise, or without any money payment, but does not include a person employed under a contract of apprenticeship under which no money is payable by the employer, or a person who is for the time being an excepted person. Classes of insured persons. 7.—(1) In this Act— the expression “skilled worker” means— (a) as respects employment in the building trade, an insured person who is employed under a contract of service or apprenticeship in (i) the capacity of carpenter, joiner, wood-cutting machinist, bricklayer, mason, stonecutter, stonelayer, terrazzo and mosaic worker, floor and wall tiler, plasterer, slater, roof-tiler, painter, paperhanger, decorator, glazier, plumber, heating-fitter, gas-fitter, french-polisher or electrician, or (ii) such other capacity as the Minister may decide generally or in a particular case to be employment as a skilled worker, (b) as respects employment in any other trade that is declared by an order made by the Minister under this Act to be insurable employment for the purposes of this Act, an insured person who is employed under a contract of service or apprenticeship in (i) a capacity which constitutes such person a skilled worker as defined by such order or (ii) such other capacity as the Minister may decide generally or in a particular case to be employment as a skilled worker; the expression “unskilled worker” means an insured person who is not a skilled worker; the expression “young person” means an insured person who has attained the age of sixteen years but has not attained the age of twenty-one years. (2) A person (other than a person who has attained the age of twenty-one years before the date of the commencement of section 18 of this Act) shall not be regarded as a skilled worker or an unskilled worker until the first day after the termination of the insurance year in which he has attained the age of twenty-one years. (3) A person who attains the age of twenty-one years after the date of the commencement of section 18 of this Act shall be regarded as a young person until the last day of the insurance year in which he attains that age. (4) An insured person who is a skilled worker and whose normal occupation alters in such way as to make him an unskilled worker shall be regarded as a skilled worker until such date as it is proved to the satisfaction of the Minister that the normal occupation of the insured person has so altered. (5) An insured person who is an unskilled worker and whose normal occupation alters in such way as to make him a skilled worker shall be regarded as an unskilled worker until such date as it is proved to the satisfaction of the Minister that the normal occupation of the insured person has so altered. Inclement weather and intermittent unemployment. 8.—In this Act— the expression “inclement weather” means weather that, owing to rain, storm, snow, hail, frost, flood, or other adverse climatic condition, renders temporarily unsafe or impracticable the performance of work in an insurable employment, having regard to the health or safety of the persons engaged therein or to the nature or technical requirements of the work; the expression “intermittent unemployment” means unemployment and consequent loss of wages due to stoppage of work which is unavoidable owing to inclement weather, in an insurable employment, and the expression, “intermittently unemployed” shall be construed accordingly. Insurance year. 9.—(1) In this Act the expression “insurance year” means such period as may be prescribed. (2) Until regulations are made by the Minister prescribing the period which is to be an insurance year, each of the following periods shall be an insurance year for the purposes of this Act, that is to say:— (a) the period (in this Act referred to as the first insurance year) commencing on the date of the commencement of section 18 of this Act and ending on the first Sunday in the month of October next following the commencement of the said section 18, (b) any period (being a period subsequent to the first insurance year) commencing on the Monday following the first Sunday in each October and ending on the first Sunday in October in the next following year. Decision of questions by Minister. 10.—(1) If any question arises— (a) as to whether any employment or any class of employment is, was or will be such employment as to make the person employed therein an insured person within the meaning of this Act or whether a person is or was an insured person within the meaning of this Act, or (b) as to whether an insured person is or was a skilled worker or an unskilled worker or a young person within the meaning of this Act, or (c) as to who is or was the employer of any insured person, or (d) as to the rate of weekly contribution to be paid under this Act in respect of an insured person, the question shall be decided by the Minister, but the Minister may, if he thinks fit, instead of himself deciding any such question, refer the question for decision to the High Court. (2) Any person aggrieved by the decision of the Minister under this section may appeal from that decision to the High Court. (3) The Minister may, on new facts being brought to his notice, revise or reverse any decision given by him under this section, other than a decision against which an appeal is pending or as respects which the time for appealing has not expired, and an appeal shall lie against any such revised or reversed decision in the same manner as against an original decision. (4) The rules of court for regulating appeals and references to the High Court under sub-section (3) of section 10 of the Unemployment Insurance Act, 1920, shall apply to appeals and references to the High Court under this section. (5) The Minister shall be entitled to appear and be heard on any appeal or reference under this section. (6) Notwithstanding anything in any Act an appeal or reference under this section shall be to a single judge of the High Court to be nominated by the Chief Justice for the purpose, and the decision of the High Court on an appeal or reference under this section shall be final and conclusive. (7) The Minister may by regulations prescribe the procedure to be followed on the consideration of questions to be decided by him under this Act. Application of this Act to persons employed by the State. 11.—This Act shall apply to persons employed in insurable employment by the State to whom this Act would apply if the employer were a private person, except to such of those persons as are serving in an established capacity in the permanent service of the State or having been granted certificates by the Civil Service Commissioners are serving a probationary period preliminary to establishment. Regulations generally. 12.—The Minister may make regulations for any of the following purposes, that is to say:— (a) for any purpose for which regulations are expressly authorised to be made by any of the provisions of this Act; (b) for prescribing any matter or thing which is referred to in this Act as prescribed or to be prescribed; and (c) generally for carrying this Act into effect. Laying of regulations before Houses of the Oireachtas. 13.—Every regulation made by the Minister under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made, and if a resolution annulling such regulation is passed by either such House within the next subsequent twenty-one days on which such House has sat after such regulation is laid before it, such regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under such regulation. Expenses of the Minister. 14.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas. Extension of meaning of “insurable employment” and “skilled worker”. 15.—(1) The Minister, with the consent of the Minister for Finance, may, whenever and so often as he thinks fit by order— (a) declare that employment in any trade (defined in such manner as the Minister thinks fit) shall be insurable employment for the purposes of this Act, (b) define, by reference to employment in such capacities as the Minister thinks proper and specifies in such order, the expression “skilled worker” in relation to the employment declared by such order to be insurable employment. (2) No order made under this section shall come into force unless and until it has been laid before each House of the Oireachtas and has been confirmed by resolution of each such House. PART II. Compulsory Insurance Against Intermittent Unemployment. Insured persons to be insured against intermittent unemployment. 16.—Every insured person shall be insured in the manner provided by this Act against intermittent unemployment. PART III. Contributions by Employers and Insured Persons. Sources of contributions. 17.—The funds required for providing supplementary benefit and for making any other payments that under this Act are to be made out of the Supplementary Unemployment Fund established under this Act shall be derived partly from weekly contributions by insured persons, and partly from weekly contributions by the employers of those persons. Liability of employers and insured persons for contributions. 18.—(1) Every insured person of the classes set out in the first column of the Second Schedule to this Act and every employer of any such insured person shall be liable to pay contributions (in this Act referred to as weekly contributions) weekly at the respective rates set out in the second and third columns of that Schedule or, if other rates are under this Act substituted for such first-mentioned rates, the rates for the time being so substituted. (2) Except where otherwise prescribed by regulations under this Act, the employer of an insured person shall in the first instance be liable to pay both the weekly contribution payable by himself (in this Act referred to as the employer's contribution) and also on behalf of and to the exclusion of such insured person, the weekly contribution payable by such insured person (in this Act referred to as the insured person's contribution), and for the purposes of this Act weekly contributions paid by an employer on behalf of an insured person shall be deemed to be weekly contributions by the insured person. (3) A weekly contribution shall be payable for each calendar week during the whole or any part of which an insured person has been employed by an employer, subject however as follows:— (a) where one weekly contribution has been paid in respect of an insured person in any calendar week, no further weekly contribution shall be payable in respect of him for the same calendar week, and (b) where no services are rendered by an insured person during any calendar week and no remuneration is paid in respect of that calendar week, the employer shall not be liable to pay any weekly contribution either on his own behalf or on behalf of the insured person in respect of that calendar week. (4) Where a person is employed in any calendar week under the same employer partly in insurable employment and partly in other employment, then, notwithstanding anything contained in sub-section (3) of this section, no weekly contribution shall be payable in respect of that person for that calendar week unless half or more than half of the time during which he is so employed is in the in-surable employment. Employer's contribution irrecoverable from insured person. 19.—Notwithstanding any contract to the contrary, the employer of an insured person shall not be entitled to deduct from the wages of, or otherwise to recover from such insured person, the employer's contribution. Recovery by employer of insured person's contribution. 20.—(1) Subject to the provisions of this section and subject to any regulations which the Minister may make under this Act, the employer of an insured person shall be entitled to recover from such insured person in accordance with the provisions of this section the amount of any weekly contributions paid by him on behalf of such insured person. (2) Where an insured person receives wages or other pecuniary remuneration from his employer, the amount of any weekly contribution paid by the employer on behalf of such insured person shall, notwithstanding the provisions of any Act or any contract to the contrary, be recoverable by means of deductions from the wages of such insured person or from any other remuneration due from the employer to such insured person and not otherwise, but no such deductions may be made from any wages or remuneration other than such as are paid in respect of the period or part of the period in respect of which the weekly contribution is payable, or in excess of the sum which represents the amount of the weekly contributions for the period in respect of which the wages or other remuneration are paid. (3) Where a weekly contribution paid by the employer of an insured person on behalf of such insured person is recoverable from such insured person, but is not recoverable by means of deductions as aforesaid, it shall (without prejudice to any other means of recovery) be recoverable as a simple contract debt in a court of competent jurisdiction but no such weekly contribution shall be recoverable unless proceedings for the purpose are instituted within three months from the date when the contribution was payable. (4) Where an insured person is not paid wages or other money payments by his employer or any other person, the employer shall be liable to pay the weekly contributions payable both by himself and such insured person and shall not be entitled to recover any part thereof from such insured person. (5) Any sum deducted by an employer from wages or other remuneration under this section shall be deemed to have been entrusted to him for the purpose of paying the weekly contribution in respect of which it was deducted. Persons to be treated as employers in certain cases. 21.—Where an insured person is employed by more than one person in any calendar week, the first person employing him in that week shall be deemed to be the employer of such insured person for the purposes of the provisions of this Act relating to the payment of weekly contributions. Date from which contributions are payable in certain cases. 22.—(1) Where it has been decided by the Minister in manner provided by this Act that weekly contributions under this Act are not payable in respect of any person or class of persons and that decision is subsequently revised or reversed by him or, on appeal, by the High Court so as to make weekly contributions payable in respect of that person or that class of persons, weekly contributions shall be so payable only as from the date on which the decision was revised or reversed. (2) Where it has been decided by the Minister that weekly contributions in respect of a person or class of persons are payable at a particular rate under this Act and that decision is subsequently revised or reversed by him or, on appeal, by the High Court so as to make weekly contributions payable at another rate in respect of that person or class of persons, weekly contributions shall be so payable at such other rate only as from the date on which the decision was revised or reversed. Repayment in certain cases of contributions. 23.—Any weekly contributions paid by a person and his employer respectively under the erroneous belief that the weekly contributions were payable in respect of that person under the provisions of this Act may be returned to them by the Minister on application being made to him in that behalf in such form as he may require before the expiration of twelve months from the date the weekly contributions were paid, subject, in the case of the insured person's contributions, to the deduction of any amount of supplementary benefit received by him to which he would not have been entitled if these weekly contributions had not been paid. Power to make regulations as to payment of contributions by stamps, etc. 24.—The Minister may make regulations providing for any matters incidental to the payment and collection of weekly contributions and in particular for— (a) the payment of weekly contributions (i) by means of adhesive or other stamps (in this Act referred to as supplementary insurance stamps) affixed to or impressed upon books or cards (in this Act respectively referred to as supplementary unemployment books and supplementary unemployment cards) or otherwise, and for regulating the manner, times and conditions in, at, or under which supplementary insurance stamps are to be affixed or impressed; or (ii) by direct payments by the employers of insured persons to the Minister in such manner, at such times and under such conditions as the Minister may prescribe; or (iii) by such other means as the Minister may by such regulations prescribe; (b) the entry in or upon supplementary unemployment books or cards of particulars of weekly contributions paid in respect of any specified period or of such other particulars as may be required in the case of the persons to whom the supplementary unemployment books or cards relate, and for the acceptance of such entry as sufficient evidence of the number of weekly contributions so paid, or of the other particulars so entered; (c) the application for, the issue, sale, custody, production and delivery up of supplementary unemployment books or cards and the replacement of supplementary unemployment books or cards which have been lost, destroyed or defaced; (d) the rendering by employers to the Minister of such particulars relating to persons employed by them as the Minister may require or by such regulations prescribe. Issue of supplementary insurance stamps. 25.—Supplementary insurance stamps shall be prepared and issued in such manner as the Revenue Commissioners, with the consent of the Minister for Finance, may direct and the said Commissioners may, by regulations, provide for applying, with the necessary adaptations, as respects supplementary insurance stamps, all or any of the provisions, including penal provisions, of the following enactments, that is to say, sections 21 , 35 , and 36 of the Inland Revenue Regulation Act, 1890 , the Stamp Duties Management Act, 1891, section 9 of the Stamp Act, 1891, and section 65 of the Post Office Act, 1908 , and may, with the consent of the Minister for Posts and Telegraphs, provide for the sale of supplementary insurance stamps at Post Offices. Provision for enabling Minister for Posts and Telegraphs to exercise powers in relation to supplementary insurance stamps. 26.—(1) The Government may by order provide that any powers and duties of the Revenue Commissioners with reference to supplementary insurance stamps shall be exercised and performed by the Minister for Posts and Telegraphs, either to the exclusion of the Revenue Commissioners or concurrently with the Revenue Commissioners, and any such order may contain such provisions as appear to the Government to be necessary or expedient for giving full effect to the exercise and performance of the duties to which such order relates in the manner provided by such order. (2) Every order under this section shall have the force of law. Priority of claims for contributions due by a bankrupt employer. 27.—(1) There shall be included among the debts that under section 209 of the Companies Consolidation Act, 1908 , are in the distribution of assets of a company being wound up to be paid in priority to all other debts all weekly contributions payable under this Act by the company in respect of insured persons during the four months before the commencement of the winding-up or the winding-up order, and that Act shall have effect accordingly and formal proof of the debts to which priority is given under this section shall not be required except in cases where it may otherwise be provided by the rules made under that Act. (2) Sub-section (1) of this section shall not apply where a company is wound up voluntarily merely for the purposes of reconstruction or of amalgamation with another company. (3) There shall be included among the debts that under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are in the distribution of the property of a bankrupt or arranging debtor to be paid in priority to all other debts all weekly contributions payable by the bankrupt or arranging debtor in respect of insured persons during the four 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 sub-section shall not be required except in cases where it may otherwise be provided by general orders made under the said Act. PART IV. Supplementary Benefit. Right to supplementary benefit and periods in respect of which it is payable. 28.—(1) Every insured person who is intermittently unemployed on any day (other than a Sunday or a public holiday within the meaning of the Conditions of Employment Act, 1936 (No. 2 of 1936), or the first day of a spell of insurable employment with the person who was his employer when such intermittent unemployment occurred) and in whose case the statutory conditions are fulfilled shall, subject to the provisions of this Act, be entitled to receive payment (in this Act referred to as supplementary benefit) in respect of each hour of intermittent unemployment occurring on such day during working hours. (2) Where the duration of a period of intermittent unemployment occurring during working hours on any day is a fraction of an hour only or is one or more hours and a fraction of an hour, supplementary benefit shall not be payable in respect of such fraction of an hour and, for the purposes of this sub-section, where two or more periods of intermittent unemployment occur during working hours on any day such periods shall be deemed to be one continuous period. (3) In this section the expression “working hours” means, in relation to an insured person, the hours, exclusive of overtime and mealtime, during which, if there was not inclement weather, work in an insurable employment would have been performed by such insured person. Hourly rates of supplementary benefit. 29.—Subject to the provisions of this Act, supplementary benefit in the case of an insured person of any class set out in the first column of the Third Schedule to this Act shall be at the hourly rate set out in the second column of the said Schedule opposite the mention of that class or, if another hourly rate is under this Act substituted for such first-mentioned rate, the rate for the time being so substituted. Statutory conditions for the receipt of supplementary benefit. 30.—(1) The first condition (in this Act referred to as the first statutory condition) for the receipt of supplementary benefit in respect of intermittent unemployment by an insured person in any insurance year is that prior to the week in which such intermittent unemployment occurs at least twelve weekly contributions have been paid in respect of him as an insured person since— (a) in case such insurance year is the first insurance year, the beginning of that insurance year, (b) in any other case, the beginning of the insurance year next preceding the insurance year in which the intermittent unemployment occurs. (2) The second condition (in this Act referred to as the second statutory condition) for the receipt by an insured person of supplementary benefit in respect of intermittent unemployment on any day is that the current unemployment book issued to him under the Unemployment Insurance Act, 1920, is in the possession of his employer on that day. (3) The third condition (in this Act referred to as the third statutory condition) for the receipt by an insured person of supplementary benefit in respect of any period of intermittent unemployment is that the person to whom a report relating to that period is sent under the next following section has received the report within three days (or such longer period as the Minister may in a particular case accept) after the day on which the intermittent unemployment occurred and that that person has acknowledged the receipt of such report. (4) Where the current unemployment book issued under the Unemployment Insurance Act, 1920, of an insured person is not in the possession of his employer on a particular day, and a local officer certifies that such book was not delivered to a local office in connection with a claim to unemployment benefit under the Unemployment Insurance Act, 1920, or an application for unemployment assistance under the Unemployment Assistance Act, 1933 (No. 46 of 1933), in respect of that day, such book shall, for the purposes of the second statutory condition, be deemed to have been in the possession of such employer on that day. (5) In this Act the expression “the statutory conditions” means the first statutory condition, the second statutory condition and the third statutory condition. Notification of intermittent unemployment. 31.—(1) Where a stoppage of work has occurred on any day and the employer of an insured person or such insured person claims that such stoppage constitutes intermittent unemployment, the employer shall on that day transmit to such person as the Minister may in any particular case direct or, in the absence of such direction, to a local officer a report stating that such stoppage has occurred, the duration thereof, and the nature of the weather conditions alleged to have caused it. (2) Where an insured person claims that he has been intermittently unemployed on any day, he may send to such person as the Minister may in any particular case direct or, in the absence of such direction, to a local officer a report stating that such intermittent unemployment has occurred, the duration thereof and the nature of the weather conditions alleged to have caused it but this provision shall not be construed as relieving the employer of such person of the obligation imposed on him by sub-section (1) of this section. (3) Where a person receives a report under this section he shall as soon as may be acknowledge the receipt thereof. Payment of supplementary benefit by employers. 32.—(1) Subject to the provisions of this Act and to such directions as may be given by the Minister either generally or in any particular case, any amount or amounts of supplementary benefit to which an insured person becomes entitled shall be paid to him by his employer, and the insured person and his employer shall, in respect of each such payment, supply to the Minister such particulars, and complete and transmit such forms, including the insured person's acknowledgment of the amount received by him, as may be prescribed. (2) An insured person who is not satisfied that the amount of supplementary benefit paid to him by his employer is the amount which he is entitled to receive under the provisions of this Act or his employer, at his request, shall be entitled to apply to an insurance officer to determine, in accordance with the provisions of this Act relating to the determination of questions as to payment of supplementary benefit, the amount of supplementary benefit to which he is entitled. (3) Where a local officer or other person to whom a report in relation to the intermittent unemployment of an insured person has been sent in accordance with the immediately preceding section sends to the employer of such insured person a notification that he is not satisfied that the stoppage of work to which the report relates was due to inclement weather or that the other provisions of this Act governing the payment of supplementary benefit are fulfilled, or where in any case an employer is in doubt whether supplementary benefit is payable or as to the amount or rate of supplementary benefit payable the employer shall forthwith apply to an insurance officer to determine the question in accordance with the provisions of this Act relating to determination of questions as to payment of supplementary benefit. (4) If in any case an insured person has not received payment of any supplementary benefit to which he believes he is entitled under this Act and is not satisfied that the question of his title to receive such benefit has been referred to an insurance officer under the provisions of sub-section (3) of this section he shall be entitled either to request his employer so to refer it or himself to refer the question to an insurance officer for determination. (5) An employer who receives an insured person's request to refer a question of his title to supplementary benefit for an insurance officer's determination shall, unless he has already done so, forthwith refer the question to an insurance officer for determination. (6) Where in accordance with the provisions of sub-section (3) or sub-section (4) of this section any question has to be referred to an insurance officer, the insured person shall not be entitled to receive payment from his employer under sub-section (1) of this section unless and until it is determined by the insurance officer that he is so entitled, and the employer shall not make such payment pending such determination or except in accordance therewith. Payment of supplementary benefit by the Minister. 33.—In any special case in which the Minister is of opinion that it would be impossible or unduly burdensome for an employer to pay under the provisions of this Act the amount of supplementary benefit due to an insured person, the Minister may excuse such employer from the duty of so paying and where an employer is so excused the Minister shall pay or cause to be paid from the Supplementary Unemployment Fund any amount of supplementary benefit payable to the insured person by such employer if he were not so excused. Repayment by the Minister of supplementary benefit paid by employers. 34.—The amount of any supplementary benefit duly paid in accordance with the provisions of this Act by an employer shall be repaid to such employer by the Minister out of the Supplementary Unemployment Fund on application being made, in such manner as may be prescribed, by the employer for such repayment. Repayments not to be made to employers from the Supplementary Unemployment Fund in certain cases. 35.—Whenever an employer makes a payment of supplementary benefit to a person not entitled to receive supplementary benefit under the provisions of this Act or in excess of the amount to which he was entitled the amount or the excess so paid shall not be repayable to the employer out of the Supplementary Unemployment Fund. Recovery of amounts improperly paid. 36.—(1) Any amount of supplementary benefit received by an insured person from his employer that is not repayable to the employer out of the Supplementary Unemployment Fund by reason of the provisions of the immediately preceding section shall be repayable by such insured person to the employer on demand made in that behalf by the employer and, if not so repaid, may be recovered by the employer as a simple contract debt in any court of competent jurisdiction or by deduction from any payment or payments of supplementary benefit to which such insured person subsequently becomes entitled. (2) Every payment of supplementary benefit received by an insured person from the Minister that he was not entitled to receive under the provisions of this Act shall be repayable by him to the Minister on demand made in that behalf by the Minister and, if not so repaid, may be recovered as a simple contract debt in any court of competent jurisdiction or by deduction from any payment or payments of supplementary benefit to which such insured person subsequently becomes entitled. (3) Where under sub-section (2) of this section an amount may be deducted from the supplementary benefit to which an insured person becomes entitled it shall be the duty of an employer to make such deduction as the Minister may direct from any supplementary benefit payable to the insured person by that employer under the provisions of this Act, and to pay to the Minister any amount or amounts so deducted. (4) Any amount paid to an employer out of the Supplementary Unemployment Fund to which, under the provisions of this Act, he was not entitled shall be repayable by the employer on demand made in that behalf by the Minister and, if not so repaid, may be recovered as a simple contract debt in any court of competent jurisdiction or by deduction from any amount or amounts that subsequently become payable to that employer out of the Supplementary Unemployment Fund. (5) Every sum recovered by or repaid to the Minister under the provisions of this section shall be paid into the Supplementary Unemployment Fund. Notification to employers and insured persons of amounts improperly paid in certain cases. 37.—Where it has been determined in the manner provided in this Part of this Act that an amount paid by an employer is not repayable out of the Supplementary Unemployment Fund the employer who paid the amount and the person who received it shall be informed by the insurance officer of the determination. Umpire and courts of referees. 38.—(1) The umpire for the time being appointed and acting under and for the purposes of the Unemployment Insurance Act, 1920, shall be the umpire for the purposes of this Part of this Act, and accordingly in this Act the expression “the umpire” means the umpire so appointed and acting. (2) Every court of referees for the time being subsisting under and for the purposes of the Unemployment Insurance Act, 1920, shall be a court of referees for the purposes of this Part of this Act and accordingly in this Act the expression “court of referees” means a court of referees so subsisting. (3) There shall be paid out of moneys provided by the Oireachtas to the umpire and members of courts of referees such salaries or remuneration as the Minister for Finance may determine. Insurance officers. 39.—(1) The Minister may, with the sanction of the Minister for Finance, appoint such and so many persons as he thinks fit to be insurance officers for the purposes of this Part of this Act. (2) In this Act, the expression “insurance officer” means a person who is either— (a) a person appointed to be an insurance officer under sub-section (1) of this section, or (b) a person who is an insurance officer for the purposes of the Unemployment Insurance Act, 1920. (3) There shall be paid out of moneys provided by the Oireachtas to insurance officers such salaries or remuneration as the Minister for Finance may determine. Determination of questions as to the payment of supplementary benefit. 40.—(1) If any question arises— (a) as to whether a stoppage of work in an insurable employment was due to inclement weather; or (b) as to the fulfilment of the statutory conditions for the receipt of supplementary benefit by an insured person; or (c) as to the title to supplementary benefit of an insured person or as to the rate or the amount of such benefit; or (d) as to the title of an employer to repayment from the Supplementary Unemployment Fund; or (e) as to the fulfilment of any provision of this Part of this Act relating to payment of supplementary benefit or to repayment from the Supplementary Unemployment Fund; the question shall, subject to the provisions of this Part of this Act, be determined by an insurance officer. (2) Where under the provisions of sub-section (1) of this section any question has been or is to be determined by an insurance officer— (a) any person aggrieved by the determination of the insurance officer may, within twenty-four days from the date of the insurance officer's decision or within such further time as the Minister may in any particular case for special reasons allow, require the insurance officer to refer the matter to a court of referees and the insurance officer, unless he can revise his determination, shall so refer it; and (b) the insurance officer may, if he thinks fit, instead of himself determining the question refer it to a court of referees. (3) On any question referred to it by an insurance officer the court of referees shall make to the insurance officer such recommendations as it thinks fit and the insurance officer unless he disagrees shall give effect to those recommendations. (4) If an insurance officer disagrees with a recommendation made by a court of referees under this section he shall refer the recommendation, with his reasons for disagreement, to the umpire. (5) Where a recommendation has been made under this section by a court of referees any association of employers or insured persons of which a person aggrieved by the recommendation is a member, or with the consent of the court, that person may require the insurance officer to refer the question to the umpire and the insurance officer, if so required, shall refer the question accordingly. (6) The umpire shall determine every matter referred to him under this section and his determination thereon shall be final and conclusive. (7) Nothing in this section shall be construed as preventing an insurance officer or umpire or a court of referees, on new facts being brought to his or its knowledge, from reversing or revising a decision or recommendation given in any particular case. (8) Where an insurance officer or the umpire reverses or revises a previous determination by such officer or by the umpire and the reversal or revision has the effect of refusing or decreasing the amount of supplementary benefit previously allowed such reversal or revision shall have effect in regard to such dates or hours as the insurance officer or the umpire may determine. Expenses of persons attending before courts of referees or umpire. 41.—In any case where— (a) a person is required to attend before a court of referees and so attends; or (b) on an appeal to the umpire from a decision of a court of referees a person affected by the decision is requested by the umpire to attend before him on the consideration of the appeal and so attends; that person shall be paid out of moneys provided by the Oireachtas such travelling and other allowances, including compensation for loss of remunerative time, as the Minister with the sanction of the Minister for Finance may determine. General provisions as to procedure under Part IV. 42.—(1) The Minister may by regulations— (a) prescribe the evidence to be required as to the fulfilment of the statutory conditions and the other provisions of this Part of this Act relating to an insured person's title to supplementary benefit, and for that purpose require the attendance of insured persons at such offices or places and at such times as may be required, and require employers to answer inquiries relating to any matters in connection with which information is required to enable an insured person's title to supplementary benefit to be determined; (b) prescribe the time, manner and form of— (i) the payment by employers to insured persons of supplementary benefit due to them, (ii) the repayment out of the Supplementary Unemployment Fund to employers of amounts of supplementary benefit paid by them, (iii) raising questions for determination by insurance officers, (iv) the doing of any other thing incidental to the reporting of intermittent unemployment, the acknowledgment of the receipt of reports of intermittent unemployment, and the paying of supplementary benefit and the repayment out of the Supplementary Unemployment Fund of supplementary benefit paid by employers; (c) require employers, insured persons and others to furnish such information as the Minister may consider desirable in connection with payments of supplementary benefit and the occurrence of intermittent unemployment; (d) prescribe the practice and procedure to be followed on the consideration and examination of questions to be considered and determined by the umpire, courts of referees and insurance officers; (e) provide for the appointment of a person to receive, on behalf of or as representative of a person who becomes of unsound mind or dies, any sums payable out of the Supplementary Unemployment Fund to or in respect of him. (2) Regulations made by the Minister by virtue of paragraph (a) of sub-section (1) of this section shall not be construed as affecting the operation of the next following section. Additional methods of proving fulfilment of statutory conditions, etc. 43.—(1) Where supplementary benefit has been paid to an insured person in respect of any day or part thereof a certificate, in the prescribed form, signed by such insured person or the person who was the employer of such insured person on such day certifying any one or more of the following matters— (a) that such insured person was intermittently unemployed on such day, (b) that the hours during which such insured person was intermittently unemployed on such day were working hours, (c) that such day was not a Sunday or a public holiday within the meaning of the Conditions of Employment Act, 1936 (No. 2 of 1936), (d) that such day was not the first day of a spell of insurable employment with the person who was the employer of such insured person, shall, for the purposes of this Part of this Act, be sufficient evidence of the facts so certified, unless and until the contrary is shown to be the case. (2) Where supplementary benefit has been paid to an insured person a certificate, in the prescribed form, by such insured person that he is the rightful holder of a particular supplementary unemployment book or a certificate, in the prescribed form, by the person who was the employer of such person at the time such supplementary benefit was paid that he is satisfied that such insured person is the rightful holder of such book shall, for the purposes of this Part of this Act, be sufficient evidence of the identity of such insured person, unless and until the contrary is shown to be the case. (3) Where weekly contributions in respect of an insured person are paid by affixing supplementary insurance stamps to his supplementary unemployment book, and supplementary benefit has been paid to such insured person in any insurance year, the following provisions shall, for the purposes of the first statutory condition, have effect, that is to say:— (a) a certificate, in the prescribed form and containing the prescribed particulars, by the person (in this sub-section referred to as the employer) who was the employer of such insured person at the time such supplementary benefit was paid that, prior to the week in which occurred the intermittent unemployment for which such supplementary benefit was paid, a specified number of weekly contributions had been paid for such person in respect of such insurance year shall be sufficient evidence of the facts so certified, unless and until the contrary is shown to be the case; (b) a certificate, in the prescribed form and containing the prescribed particulars, by the employer that there was entered, in accordance with regulations made under Part III of this Act, on the current supplementary unemployment book of such insured person a statement that a specified number of weekly contributions had been paid for such insured person in respect of the immediately preceding insurance year shall, unless and until the contrary is shown to be the case, be sufficient evidence that there were paid the number of weekly contributions so certified to be so entered. (4) Where supplementary benefit has been paid to any insured person in respect of a particular day or part thereof, a certificate, in the prescribed form, by the person who was the employer of such person on that day, that the current unemployment book issued under the Unemployment Insurance Act, 1920, of such insured person was in his possession on that day shall, for the purposes of the second statutory condition, be sufficient evidence of the facts so declared, unless and until the contrary is shown to be the case. Restriction on payment of unemployment benefit and unemployment assistance. 44.—Unemployment benefit under the Unemployment Insurance Act, 1920, or unemployment assistance under the Unemployment Assistance Act, 1933 (No. 46 of 1933), shall not be payable for a day in respect of which or part of which supplementary benefit is paid or payable under this Act. PART V. The Supplementary Unemployment Fund. Establishment of Supplementary Unemployment Fund. 45.—(1) For the purpose of this Act there shall be established, under the control and management of the Minister, a fund to be called and known as the Supplementary Unemployment Fund into which shall be paid all weekly contributions payable by employers and insured persons and any other moneys which under this Act are to be paid into the said Fund and out of which shall be paid all payments which under this Act are to be made out of the said Fund. (2) The accounts of the Supplementary Unemployment Fund shall be kept in such form as the Minister for Finance may direct or approve. (3) The accounts of the Supplementary Unemployment Fund for every year of account shall be submitted for audit to the Comptroller and Auditor-General and when examined and certified shall be laid before each House of the Oireachtas. (4) Any moneys forming part of the Supplementary Unemployment Fund may from time to time be paid over to the Minister for Finance and by him invested and kept invested at his discretion on behalf of the said Fund in all or any of the following ways, that is to say, in the purchase of any stock, fund or security in which trustees are authorised by the law for the time being in force to invest trust funds or in the purchase of any stock, shares or security the principal and interest of which are guaranteed under statutory authority by the Government and any interest received from such investment shall be paid into the said Fund. (5) Moneys available for investment under the immediately preceding sub-section of this section shall be Government money within the meaning of the Approved Investments Act, 1933 (No. 34 of 1933), and that Act shall apply in regard thereto accordingly. Provisions for securing solvency of Supplementary Unemployment Fund, etc. 46.—(1) Whenever and so often as it appears to the Minister that the Supplementary Unemployment Fund is or is likely to be either insufficient or more than sufficient to discharge the liabilities imposed or about to be imposed upon the said Fund under this Act or that the rates of weekly contributions are or are likely to be excessive or deficient the Minister may, with the concurrence of the Minister for Finance, by regulations do either or both of the following things, that is to say:— (a) amend the Second Schedule to this Act by substituting for the respective rates of weekly contributions set out in the second and third columns of that Schedule such other rates of weekly contributions as he thinks fit but not so as to vary the rates of weekly contributions unequally as between employers and insured persons, (b) amend the Third Schedule to this Act by substituting for the hourly rates of supplementary benefit set out in the second column of that Schedule such other hourly rates of supplementary benefit as he thinks fit. (2) References in sub-section (1) of this section to the Second Schedule to this Act and to the Third Schedule to this Act shall be construed as references to the said Schedules respectively as amended by any regulations previously made under the said sub-section (1). Advances out of the Central Fund. 47.—(1) The Minister for Finance may out of the Central Fund or the growing produce thereof advance any sums required for the purpose of discharging the liabilities of the Supplementary Unemployment Fund, and for the purpose of providing the sums to be so advanced the Minister for …