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Employers' Employment Contribution Scheme Act, 1981

In short

This law establishes a temporary scheme called the Employers' Employment Contribution Scheme, funded by an additional contribution from employers, to help maintain existing jobs in specific industries.

What it regulates

  • The establishment and operation of the Employers' Employment Contribution Scheme.
  • The payment of an additional employer's employment contribution.
  • The control and management of the Scheme by specific industry bodies.
  • The use of funds collected for the Scheme.

Who it concerns

  • Employers, who must pay an additional employment contribution.
  • The Confederation of Irish Industries and the Federated Union of Employers, who manage the Scheme.

Key points

  • The Scheme is known as the Employers' Employment Contribution Scheme.
  • It will be in operation for a period of not more than one year.
  • The Scheme is under the joint control and management of the Confederation of Irish Industries and the Federated Union of Employers.
  • The employer's employment contribution is an increase to the employment contribution payable under section 10 of the Act of 1981, calculated at the rate of 0.2 per cent. of reckonable earnings for the contribution year commencing on the 6th day of April, 1981.
Legal text
Legal text

Employers' Employment Contribution Scheme Act, 1981 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.

  1. 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.
  2. ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1981 Employers' Employment Contribution Scheme Act, 1981 Employers' Employment Contribution Scheme Act, 1981 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 19 of 1981 EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME ACT, 1981 ARRANGEMENT OF SECTIONS Section 1. Definitions. 2. Establishment of Employers' Employment Contribution Scheme. 3. Control of Scheme. 4. Purpose of Scheme. 5. Resources of Scheme. 6. Employer's employment contribution. 7. Non-application of sections 15, 115

(2)and 117 of Act of
  2. Short title. Acts Referred to Income Tax Acts Social Welfare (Consolidation) Act, 1981 1981, No. 1 Number 19 of 1981 EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME ACT, 1981 AN ACT TO PROVIDE FOR A SCHEME TO BE KNOWN AS THE EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME, FOR THE PAYMENT OF CONTRIBUTIONS BY EMPLOYERS TO THAT SCHEME AND FOR OTHER CONNECTED MATTERS. [2nd June, 1981] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Definitions. 1.—In this Act— “Act of 1981” means the Social Welfare (Consolidation) Act, 1981 ; “contribution year” means a year of assessment within the meaning of the Income Tax Acts; “employer's employment contribution” has the meaning assigned to it by section 6 of this Act; “the Scheme” means the Employers' Employment Contribution Scheme established by section 2 of this Act. Establishment of Employers' Employment Contribution Scheme. 2.—There shall be established a Scheme which shall be known as the Employers' Employment Contribution Scheme (and is referred to in this Act as “the Scheme”) and which shall be in operation for a period of not more than one year. Control of Scheme. 3.—The Scheme shall be under the joint control and management of the Confederation of Irish Industries and the Federated Union of Employers (in this Act referred to as “the managers”). Purpose of Scheme. 4.—The moneys standing to the credit of the Scheme shall be applied by the managers for the purpose of defraying expenditure on projects which in the opinion of the managers will result in the maintenance of existing employment in the textile, clothing, footwear and leather industries. Resources of Scheme. 5.—The Scheme shall be funded out of the proceeds of the employer's employment contribution. Employer's employment contribution. 6.—
(1)The employment contribution payable by an employer under section 10 of the Act of 1981 shall, for the contribution year commencing on the 6th day of April, 1981, be increased by an amount which shall be known and is referred to in this Act as “the employer's employment contribution”.
(2)The employer's employment contribution shall— (
  1. a)be payable in respect of the reckonable earnings by reference to which the employment contribution is determined under the Act of 1981, (
  2. b)be calculated at the rate of 0.2 per cent. of the amount of such reckonable earnings, and (
  3. c)be deemed to be an employment contribution within the meaning of the Act of 1981.
(3)Subsection
(1)of this section shall not have effect in relation to an employee to whom article 7 or 8 of the Social Welfare (Modifications of Insurance) Regulations, 1979 (S.I. No. 87 of 1979), applies.
(4)Sections 10
(1)(c) and 10
(1)(d) of the Act of 1981 shall apply to an employer's employment contribution in like manner as they apply to contributions by employers under section 10
(1)(b) of that Act.
(5)Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of any person employed by him (or otherwise to recover from such a person) the employer's employment contribution payable in respect of that person.
(6)(
  1. a)Subject to paragraph (
  2. b)of this subsection, all moneys paid in respect of the employer's employment contribution shall be paid by the Revenue Commissioners to the Minister for Social Welfare and shall be transferred by that Minister to the account of the Scheme. (
  3. b)The Minister for Social Welfare shall remit 10 per cent. of the moneys referred to in paragraph (
  4. a)of this subsection to the Revenue Commissioners as a debt due in lieu of income tax or corporation tax to the Minister for Finance for the benefit of the Central Fund. Non-application of sections 15, 115
(2)and 117 of Act of 1981. 7.—Sections 15, 115
(2)and 117 of the Act of 1981 shall not apply in relation to an employer's employment contribution. Short title. 8.—This Act may be cited as the Employers' Employment Contribution Scheme Act, 1981. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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