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Number 19 of 1981
EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME ACT, 1981
ARRANGEMENT OF SECTIONS
Section | |
Non-application of sections 15, 115 (2) and 117 of Act of 1981. | |
Acts Referred to | |
Income Tax Acts | |
1981, No. 1 | |
Number 19 of 1981
EMPLOYERS' EMPLOYMENT CONTRIBUTION SCHEME ACT, 1981
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—
(a) be payable in respect of the reckonable earnings by reference to which the employment contribution is determined under the Act of 1981,
(b) be calculated at the rate of 0.2 per cent. of the amount of such reckonable earnings, and
(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) (a) Subject to paragraph (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.
(b) The Minister for Social Welfare shall remit 10 per cent. of the moneys referred to in paragraph (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.
Uimhir 19 de 1981
AN tACHT UM SCÉIM RANNÍOCAÍ FOSTAÍOCHTA FOSTÓIRÍ, 1981
[An tiontú oifigiúil]
Mínithe.
1.—San Acht seo—
ciallaíonn “Acht 1981” an tAcht Leasa Shóisialaigh (Comhdhlúthú), 1981;
ciallaíonn “bliain ranníoca” bliain mheasúnachta de réir bhrí na nAchtanna Cánach Ioncaim;
tá le “ranníoc fostaíochta fostóra” an bhrí a shanntar dó le halt 6 den Acht seo;
ciallaíonn “an Scéim” an Scéim Ranníocaí Fostaíochta Fostóirí a bhunaítear le halt 2 den Acht seo.
Scéim Ranníocaí Fostaíochta Fostóirí a bhunú.
2.—Bunófar Scéim ar a dtabharfar an Scéim Ranníocaí Fostaíochta Fostóirí (agus dá ngairtear “an Scéim” san Acht seo) agus beidh sí i ngníomh ar feadh tréimhse nach faide ná bliain amháin.
Rialú na Scéime.
3.—Beidh an Scéim faoi chomhrialú agus faoi chomhbhainistí ag Cónaidhm Thionscail na hÉireann agus ag Cumann Cónaidhme na bhFostóirí (dá ngairtear “na bainisteoirí” san Acht seo).
Cuspóir na Scéime.
4.—Úsáidfidh na bainisteoirí an t-airgead a bheidh chun creidmheas na Scéime le caiteachas a íoc a thabhófar ar thionscadail a mbeidh de thoradh orthu, i dtuairim na mbainisteoirí, fostaíocht láithreach a chaomhnú sna tionscail teicstíleacha, éadaí, coisbhirt agus leathair.
Acmhainní na Scéime.
5.—Is as na fáltais ó na ranníocaí fostaíochta fostóirí a mhaoineofar an Scéim.
Ranníoc fostaíochta fostóra.
6.—(1) Déanfar an ranníoc fostaíochta is iníoctha ag fostóir faoi alt 10 d'Acht 1981 don bhliain ranníoca dar tosach an 6ú lá d'Aibreán, 1981, a mhéadú méid ar a dtabharfar agus dá ngairfear san Acht seo “an ranníoc fostaíochta fostóra”.
(2) Maidir leis an ranníoc fostaíochta fostóra—
(a) beidh sé iníoctha i leith an tuillimh ináirithe ar faoina threoir a chinntear an ranníoc fostaíochta faoi Acht 1981,
(b) ríomhfar é de réir 0.2 faoin gcéad de mhéid an tuillimh ináirithe sin, agus
(c) measfar gur ranníoc fostaíochta é de réir bhrí Acht 1981.
(3) Ní bheidh éifeacht le fo-alt (1) den alt seo i ndáil le fostaí lena mbaineann airteagal 7 nó 8 de na Rialacháin Leasa Shóisialaigh (Modhnuithe ar Árachas), 1979 (I.R. Uimh. 87 de 1979).
(4) Bainfidh alt 10 (1) (c) agus 10 (1) (d) d'Acht 1981 le ranníoc fostaíochta fostóra mar a bhaineann siad le ranníocaí ó fhostóirí faoi alt 10 (1) (b) den Acht sin.
(5) D'ainneoin aon chonradh dá mhalairt, ní bheidh fostóir i dteideal an ranníoc fostaíochta fostóra is iníoctha i leith aon duine atá fostaithe aige a bhaint as luach saothair an duine sin (ná é a ghnóthú ar dhóigh eile ó dhuine den sórt sin).
(6) (a) Faoi réir mhír (b) den fho-alt seo, íocfaidh na Coimisinéirí Ioncaim leis an Aire Leasa Shóisialaigh an t-airgead go léir a bheidh íoctha i leith an ranníoca fostaíochta fostóra agus aistreoidh an tAire sin é go dtí cuntas na Scéime.
(b) Déanfaidh an tAire Leasa Shóisialaigh 10 faoin gcéad den airgead dá dtagraítear i mír (a) den fho-alt seo a tharchur chuig na Coimisinéirí Ioncaim mar fhiach a dhlitear in ionad cánach ioncaim nó cánach corparáide don Aire Airgeadais chun sochair don Phríomh-Chiste.
Ailt 15, 115(2) agus 117 d'Acht 1981 a bheith gan feidhm.
7.—Ní bheidh feidhm ag ailt 15, 115 (2) ná 117 d'Acht 1981 i ndáil le ranníoc fostaíochta fostóra.
Gearrtheideal.
8.—Féadfar an tAcht um Scéim Ranníocaí Fostaíochta Fostóirí, 1981, a ghairm den Acht seo.
Na hAchtanna dá dTagraítear | |
Na hAchtanna Cánach Ioncaim | |