Off On Dualscroll
Turn Dualscroll on to scroll both language versions together.
Uimhir 25 de 1978
AN tACHT LEASA SHÓISIALAIGH (LEASÚ), 1978
[An tiontú oifigiúil]
CUID I
Réamhráiteach agus Ginearálta
Gearrtheideal, forléiriú agus comhlua.
1.—(1) Féadfar an tAcht Leasa Shóisialaigh (Leasú), 1978, a ghairm den Acht seo.
(2) Déanfar an tAcht seo, ach amháin alt 15, agus na hAchtanna Leasa Shóisialaigh, 1952 go 1978, a fhorléiriú mar aon ní amháin agus folófar é sa chomhlua, na hAchtanna Leasa Shóisialaigh, 1952 go 1978.
(3) Déanfar alt 15 agus na hAchtanna Arachais (Breac-Dhífhostaíocht), 1942 go 1976, a fhorléiriú mar aon ní amháin agus féadfar na hAchtanna Arachais (Breac-Dhífhostaíocht), 1942 go 1978, a ghairm díobh le chéile.
Léiriú.
2.—(1) San Acht seo—
ciallaíonn “Acht 1952” an tAcht Leasa Shóisialaigh, 1952;
ciallaíonn “na hAchtanna” na hAchtanna Leasa Shóisialaigh, 1952 go 1978;
ciallaíonn “an tAire” an tAire Leasa Shóisialaigh.
(2) San Acht seo aon tagairt d'alt is tagairt í d'alt den Acht seo, mura gcuirtear in iúl gur tagairt d'Acht éigin eile atá beartaithe.
(3) San Acht seo aon tagairt d'fho-alt is tagairt í d'fho-alt den alt ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'alt éigin eile atá beartaithe.
I osach feidhme.
3.—Tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a shocrófar le hordú nó le horduithe ón Aire, a dhéanfar le toiliú an Aire Airgeadais, go ginearálta nó faoi threoir aon fhorála áirithe, agus féadfar laethanta eagsúla a shocrú amhlaidh le haghaidh forálacha eagsúla den Acht seo, nó le haghaidh na forála céanna i ndáil le cásanna éagsúla nó le haicmí éagsúla cásanna.
CUID II
Na hAchtanna Leasa Shóisialaigh, 1952 go 1978
Leasú ar alt 2 (1) d'Acht 1952.
4.—(1) Leasaítear leis seo alt 2 (1) d'Acht 1952 tríd an míniú seo a leanas a chur isteach:
“ciallaíonn ‘tuillimh ináirithe’, faoi réir rialachán, tuillimh ó fhostaíocht inárachaithe nó ó fhostaíocht inárachaithe (díobhálacha ceirde);”.
(2) Leasaítear leis seo alt 2 (1) d'Acht 1952 trí na mínithe seo a leanas a chur in ionad na mínithe ar “bliain sochair”, “seachtain ranníoca” agus “bliain ranníoca”:
“ciallaíonn ‘bliain sochair ‘an tréimhse dar tosach an chéad Luan i mbliain áirithe agus dar críoch an Domhnach díreach roimh an gcéad Luan an bhliain dar gcionn;
ciallaíonn ‘seachtain ranníoca ‘ceann de na tréimhsí comhleanúnacha seacht lá as a chéile i mbliain ranníoca dar tosach an chéad lá den bhliain ranníoca sin, nó aon seachtú lá tar éis an lae sin, á ghlacadh go n-áirítear an lá deiridh de bhliain ranníoca (nó an dá lá dheiridh de bhliain ranníoca a chríochnaíonn i mbliain bhisigh) sa tseachtain ranníoca deiridh den bhliain ranníoca sin:
ciallaíonn ‘bliain ranníoca ‘bliain mheasúnachta de réir brí na nAchtanna Cánach Ioncaim;”.
Leasú ar alt 6 d'Acht 1952.
5.—(1) Cuirtear, leis seo, an méid seo a leanas in ionad alt 6 (1) d'Acht 1952:
“(1) (a) Déanfaidh ranníocóirí fostaithe agus a bhfostóirí ranníocaí fostaíochta a íoc de réir an ailt seo.
(b) Faoi réir míreanna (c) agus (d) den fho-alt seo, fho-alt (10) den alt seo agus rialacháin faoi alt 12 den Acht seo, i gcás a ndéanfar íocaíocht aon bhliain ranníoca le ranníocóir fostaithe nó chun sochair do ranníocóir fostaithe maidir le tuillimh ináirithe an ranníocóra fhostaithe sin, beidh ranníoc fostaíochta le híoc arb é a bheidh ann—
(i) ranníoc ón ranníocóir fostaithe de réir 3.2 faoin gcéad agus
(ii) ranníoc óna fhostóir de réir 7.5 faoin gcéad
de mhéid na dtuilleamh ináirithe lena mbaineann an íocaíocht sin.
(c) I gcás a raibh, i mbliain ranníoca áirithe, suim £5,000 de thuillimh ináirithe ag ranníocóir fostaithe agus gur íocadh ranníocaí faoi mhír (b) den fho-alt seo i leith na dtuilleamh ináirithe sin, ní bheidh aon ranníoc eile den sórt sin le híoc i leith aon tuillimh ináirithe de chuid an ranníocóra fhostaithe sin an bhliain ranníoca sin.
(d) I gcás ranníocóir fostaithe a bheith fostaithe, i mbliain ranníoca áirithe, ag dhá fhostóir nó níos mó i gcomhthráth (mar a mhínítear i rialacháin faoi alt 11 den Acht seo (a cuireadh isteach leis an Acht Leasa Shóisialaigh (Leasú), 1978)), beidh feidhm, i ndáil le ranníocaí faoi mhír (b) (ii) den fho-alt seo, ag forálacha mhír (c) den fho-alt seo maidir leis na tuillimh ináirithe ó gach ceann de na fostaíochtaí ar leithligh.”.
(2) Sa tréimhse dar tosach an 6ú lá d'Aibreán, 1979, agus dar críoch an 5ú lá d'Aibreán, 1980, forléireofar mír (b) d'alt 6 (1) d'Acht 1952 (a chuirtear isteach leis an Acht seo) ionann is dá gcuirfí rátaí 3.4 faoin gcéad agus 7.8 faoin gcéad, faoi seach, in ionad na rátaí a shonraítear i bhfomhíreanna (i) agus (ii) den mhír sin.
(3) Cuirtear, leis seo, an méid seo a leanas in ionad alt 6 (2) d'Acht 1952:
“(2) (a) Faoi réir mhír (c) den fho-alt seo, beidh ranníoc saorálach iníoctha ag ranníocóir saorálach atá faoi bhun aoise inphinsin gach bliain ranníoca cibé tráth nó tráthanna agus ar cibé dóigh a fhorordóidh an tAire—
(i) de réir ráta faoin gcéad de mhéid ioncam ináirithe an ranníocóra an bhliain ranníoca roimhe sin, nó
(ii) i gcás nach raibh aon ioncam den sórt sin ann nó nár mhó an t-ioncam sin ná cibé méid a fhorordófar, de réir ráta faoin gcéad de cibé méid a fhorordóidh an tAire amhlaidh.
(b) Is éard é ráta faoin gcéad chun críche mhír (a) den fho-alt seo—
(i) i gcás ranníocóir saorálach a bhí, díreach sular scoir sé de bheith ina ranníocóir fostaithe, ar fostú i bhfostaíocht nach bhfuil na ranníocaí fostaíochta is iníoctha ina leith ináirithe chun críocha pinsin seanaoise (ranníocach), 1.7 faoin gcéad,
(ii) i gcás ranníocóir saorálach a bhí, díreach sular scoir sé de bheith ina ranníocóir fostaithe, ar fostú i bhfostaíocht a bhfuil na ranníocaí fostaíochta is iníoctha ina leith ináirithe chun críocha pinsin seanaoise (ranníocach), 4.4 faoin gcéad, agus
(iii) i gcás duine lenar bhain alt 17 den Acht Leasa Shóisialaigh, 1975, agus a leanann, de bhua alt 17 (2) den Acht sin, de bheith ina ranníocóir saorálach, 2.7 faoin gcéad.
(c) Ní bheidh ranníoc faoi mhír (a) den fho-alt seo iníoctha i leith ioncaim ináirithe in aon bhliain ranníoca is mó ná an tsuim a shonraítear i bhfo-alt (1) (c) den alt seo.
(d) Chun críocha an fho-ailt seo, ciallaíonn ‘ioncam ináirithe’ faoi réir rialachán, ioncam ó aon fhostaíocht, lena n-áirítear aon trádáil, gnó, gairm, oifig nó slí bheatha.”.
(4) Déanfar gach ráta a shonraítear in alt 6 (1) (b) agus 6 (2) (b) d'Acht 1952 (a chuirtear isteach leis an alt seo) agus i bhfo-alt (2) agus an tsuim a shonraítear in alt 6 (1) (c) d'Acht 1952 (a chuirtear isteach leis an alt seo) a dhaingniú nó a athrú le rialacháin arna ndéanamh ag an Aire roimh thosach feidhme fho-ailt (1) go (3).
(5) Aisghairtear leis seo alt 6 (4) d'Acht 1952 agus cuirtear an méid seo a leanas ina ionad:
“(4) (a) Féadfaidh an tAire le rialacháin an tsuim a shonraítear i bhfo-alt (1) (c) den alt seo a athrú agus glacfaidh an tsuim a athrófar amhlaidh éifeacht ó thús na bliana ranníoca tar éis na bliana ina ndéanfar na rialacháin.
(b) Le linn don Aire rialacháin a dhéanamh faoin bhfo-alt seo cuirfidh sé i gcuntas aon athruithe ar mheán-tuillimh oibrithe sna tionscail earraí iniompair mar a bheidh sin taifeadta ag an bPríomh-Oifig Staidrimh ón dáta a ndearnadh an tsuim a shonraítear i bhfo-alt (1) (c) den alt seo a chinneadh go deireanach ina leith.
(c) I gcás a mbeartaítear rialacháin faoin bhfo-alt seo a dhéanamh, leagfar dréacht de na rialacháin bheartaithe faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach.”.
(6) Cuirtear, leis seo, an méid seo a leanas in ionad alt 6 (10) d'Acht 1952:
“(10) Ní bheidh an ranníoc fostaíochta is iníochta ag an ranníocóir fostaithe faoi fho-alt (1) (b) (i) den alt seo nó faoi rialacháin arna ndéanamh faoi alt 12 den Acht seo iníochta i gcás ranníocóir fostaithe a fhaigheann aon cheann díobh seo a leanas—
(a) pinsean baintrí (ranníocach),
(b) pinsean baintrí (neamhranníocach),
(c) sochar banchéile thréigthe,
(d) liúntas banchéile thréigthe,
(e) sochar báis i modh pinsin bhaintrí faoin Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966,
(f) liúntas cúnaimh shóisialaigh faoi alt 8 den Acht Leasa Shóisialaigh, 1973,
(g) íocaíocht ar comhréir le pinsean dá dtagraítear i mír (a) nó (e) den fho-alt seo ó údarás inniúil Ballstát (seachas an Stát) de Chomhphobal Eacnamaíochta na hEorpa faoi reachtaíocht lena mbaineann rialacháin an Chomhphobail ar fheidhmiú scéimeanna slándála sóisialaí i leith daoine fostaithe agus a dteaghlaigh a ghluaiseann laistigh de chríoch an Chomhphobail.”.
Rialacháin a bhaineann le ranníocaí agus aisghairmeacha iarmhartacha.
6.—(1) Cuirtear, leis seo, an t-alt seo a leanas in ionad alt 8 d'Acht 1952:
“8.—(1) Féadfaidh rialacháin socrú a dhéanamh maidir leis na nithe seo a leanas—
(a) an t-am agus an modh chun ranníocaí fostaíochta a íoc,
(b) ranníocaí fostaíochta a bhailiú agus a ghnóthú, agus fostóirí do thabhairt tuairisceán i ndáil le ranníocaí fostaíochta,
(c) ús a mhuirearú ar riaráistí ranníocaí fostaíochta.
(d) na méideanna a mheas a bheidh dlite i leith ranníocaí fostaíochta agus achomhairc i ndáil leis na meastacháin sin,
(e) fostóirí do thabhairt tuairisceán i ndáil le tréimhsí fostaíochta inárachaithe.
(f) fostóir do bhaint as tuillimh ináirithe ranníocóra fhostaithe aon ranníoc fostaíochta a gcreideann an fostóir le réasún go bhfuil sé dlite den ranníocóir, agus coigeartú in aon chás ró-asbhainte.
(g) aon ní a bhaineann nó a ghabhann le haon ní dá dtagraítear in aon cheann de na míreanna sin roimhe seo den fho-alt seo.
(2) Gan dochar do ghinearáltacht fho-alt (1) den alt seo, féadfaidh rialacháin faoin bhfo-alt sin socrú a dhéanamh maidir leis na nithe seo a leanas—
(a) aon fheidhm a bhaineann le haon ní dá dtagraítear san fho-alt sin a shannadh don Ard-Bhailitheoir,
(b) aon fheidhm a thugtar don Aire le halt 53 den Acht seo a shannadh don Ard-Bhailitheoir agus aon fhoráil de chuid an ailt sin a mhodhnú chun na críche sin.
(c) taifid a fhorordaítear faoi alt 12 den Acht Leasa Shóisialaigh (Leasú), 1978, a iniúchadh ag na Coimisinéirí Ioncaim nó thar a gceann.
(d) ranníocaí a íocadh tar éis na ndátaí dlite a áireamh, chun críche aon chirt chun sochair, mar ranníocaí a íocadh ar na dátaí sin nó ar cibé dátaí is déanaí ná sin a bheidh forordaithe, nó mar ranníocaí nár íocadh, agus
(e) ranníocaí fostaíochta is iníochta ag fostóir i leith duine árachaithe ach nár íocadh a áireamh, chun críche aon chirt chun sochair, mar ranníocaí a íocadh, i gcás ina suífear nach le toiliú ná le cúlcheadú an duine árachaithe a mainníodh na ranníocaí sin a íoc ná nárbh fhaillí ar thaobh an duine árachaithe ba chúis leis an mainneachtain.
(3) Ní dhéanfaidh aon ní in aon rialacháin faoin alt seo difear do dhliteanas an fhostóra faoi fho-alt (5) d'alt 6 den Acht seo ranníocaí fostaíochta a íoc.
(4) (a) Beidh ag forálacha aon achtacháin, rialacháin nó rialach cúirte a bhaineann le taifid a iniúchadh, le cáin ioncaim a mheas, a bhailiú agus a ghnóthú nó le fostóirí do thabhairt tuairisceán i ndáil le cáin ioncaim, nó a bhaineann le hachomhairc i ndáil le cáin ioncaim, feidhm, modhnaithe mar is gá, i ndáil le ranníocaí fostaíochta atá de dhualgas ar an Ard-Bhailitheoir a bhailiú mar atá feidhm acu i ndáil le cáin ioncaim.
(b) In imeachtaí a thionscnófar faoin bhfo-alt seo, beidh deimhniú a airbheartaíonn a bheith sínithe ag an Ard-Bhailitheoir agus a dheimhníonn go bhfuil suim a luafar dlite agus iníoctha ag an gcosantóir ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuil an méid sin dlite agus iníoctha amhlaidh, agus nuair a thabharfar i bhfianaise é measfar, go dtí go gcruthófar a mhalairt, é a bheith sínithe aige.
(c) Chun críocha an fho-ailt seo, beidh ag rialacha na cúirte áirithe is infheidhme de thuras na huaire maidir le himeachtaí sibhialta feidhm maidir le himeachtaí de bhua an fho-ailt seo.
(5) San alt seo ciallaíonn ‘an tArd-Bhailitheoir’ an tArd-Bhailitheoir a ceapadh faoi alt 162 den Acht Cánach Ioncaim, 1967.”.
(2) Aisghairtear leis seo alt 3 (4) (b) (a bhaineann le táillí áirithe) agus alt 10 (a dhéanann socrú le stampaí árachais a eisiúint) d'Acht 1952.
Rialacháin maidir le dliteanas i leith ranníocaí.
7.—Cuirtear, leis seo, an t-alt seo a leanas in ionad alt 11 d'Acht 1952:
“11.—Féadfaidh rialacháin—
(a) foráil a dhéanamh do chinneadh dliteanais chun ranníocaí fostaíochta a íoc i gcás duine a oibríonn faoi rialú nó faoi bhainistí ghinearálta duine nach é a neasfhostóir é, agus
(b) na dálaí a chinneadh ina measfar, chun críocha alt 6 (1) (d) den Acht seo, duine a bheith fostaithe ag dhá fhostóir nó níos mó i gcomhthráth.”.
Leasú ar alt 37 d'Acht 1952.
8.—Leasaítear leis seo alt 37 d'Acht 1952, a bhaineann le ranníocóirí saorálacha, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) D'ainneoin aon fhorála eile den Acht seo, ach faoi réir fho-alt (2) den alt seo, ní bheidh teideal ag ranníocóir saorálach chun sochair mhíchumais, sochair dhífhostaíochta, sochair mháithreachais, pinsin easláine ná sochair chóireála agus, más de réir an ráta faoin gcéad a fhorordaítear de thuras na huaire faoi alt 6 (2) (b) (i) den Acht seo (a cuireadh isteach leis an Acht Leasa Shóisialaigh (Leasú), 1978) atá aon ranníocaí saorálacha a íocann sé, déanfar neamhshuim díobh nuair a bheifear á chinneadh an bhfuil na coinníollacha ranníoca do phinsean seanaoise (ranníocach), do phinsean scoir nó do dheontas báis comhlíonta.”.
Leasú ar alt 39 d'Acht 1952.
9.—Leasaítear leis seo alt 39 d'Act 1952 (a bhaineann leis an gCiste Arachais Shóisialaigh) tríd an gcoinníoll a cuireadh isteach le halt 14 (4) den Acht Leasa Shóisialaigh (Sochar Pá-Choibhneasa), 1973, a scriosadh.
Na Coimisinéirí Ioncaim do thabhairt faisnéise áirithe don Aire.
10.—A mhéid is gá chun na hAchtanna a riaradh go cuí, féadfaidh na Coimisinéirí Ioncaim faisnéis i dtaobh fostóirí agus i dtaobh fostaíocht agus tuillimh ináirithe daoine árachaithe a fhaigheann siad i ndáil le bailiú cánach ioncaim a thabhairt don Aire.
Rialacháin chun tuillimh ináirithe, ranníocaí fostaíochta agus ranníocaí saorálacha a ríomh.
11.—(1) Chun críocha na nAchtanna, féadfar tuillimh ináirithe a ríomh nó a mheas, do dhuine nó d'aicme daoine, ar cibé modh, faoi threoir cibé nithe agus ar cibé bonn a fhorordófar.
(2) Féadfaidh rialacháin socrú a dhéanamh chun na méideanna a ríomh is iníochta i leith ranníocaí fostaíochta agus ranníocaí saorálacha de réir scálaí forordaithe, agus chun coigeartuithe a dhéanamh ar na méideanna sin chun an ríomh a éascú agus chun codáin de phingin nua sna méideanna sin a sheachaint.
Rialacháin á cheangal ar fhostóirí taifid a choimeád.
12.—(1) Chun críocha na nAchtanna, féadfaidh rialacháin a cheangal ar fhostóirí cibé taifid a choimeád a fhorordófar i ndáil le tuillimh daoine a fhostaíonn siad agus leis na tréimhsí a raibh na daoine ar fostú lena linn, agus na taifid sin a choimeád go ceann tréimhsí forordaithe.
(2) Féadfar na cumhachtaí a thugtar do chigire faoi alt 49 d'Acht 1952 a fheidhmiú i ndáil le taifid dá dtagraítear i bhfo-alt (1).
Forléiriú ar thagairtí áirithe do ranníocaí áirithe sna hAchtanna.
13.—(1) Déanfar gach tagairt in ailt 4 (2) agus 16 d'Acht 1952 agus sa Cheathrú Sceideal a ghabhann leis an Acht sin d'uimhir ranníocaí fostaíochta a íocadh a fhorléiriú mar thagairt don uimhir sin de sheachtainí ranníoca ar íocadh an ranníoc (nó na ranníocaí) fostaíochta iomchuí ina leith nó a n-íocfaí an céanna ina leith mura mbeadh alt 6 (1) (c) den Acht sin (a chuirtear isteach leis an Acht seo).
(2) Déanfar gach tagairt in ailt 28, 28A, 28B, agus 28C d'Acht 1952 agus sa Cheathrú Sceideal a ghabhann leis an Acht sin d'uimhir ranníocaí a íocadh nó a creidiúnaíodh a fhorléiriú mar thagairt don uimhir sin de sheachtainí ranníoca ar íocadh nó ar creidiúnaíodh an ranníoc (nó na ranníocaí) fostaíochta iomchuí ina leith nó a n-íocfaí an céanna ina leith mura mbeadh alt 6 (1) (c) den Acht sin (a chuirtear isteach leis an Acht seo) nó ar íocadh ranníocaí saorálacha iomchuí ina leith.
(3) Chun críocha fho-alt (2), measfar, maidir le ranníoc saorálach a íocadh faoi alt 6 (2) d'Acht 1952 (a chuirtear isteach leis an Acht seo), i gcás ar le bliain ranníoca iomlán a bhaineann an ranníoc, gur íocadh é in aghaidh gach seachtain ranníoca sa bhliain ranníoca sin nó, i gcás ar le tréimhse is giorra ná sin a bhaineann an ranníoc, gur íocadh é i leith gach seachtain ranníoca sa tréimhse sin.
(4) Déanfar gach tagairt in ailt 5 (3) agus 5 (4) den Acht Leasa Shóisialaigh (Forálacha Ilghnéitheacha), 1967, d'uimhir ranníocaí fostaíochta a íocadh a fhorléiriú mar thagairt don uimhir sin de sheachtainí ranníoca ar íocadh an ranníoc (nó na ranníocaí) fostaíochta iomchuí ina leith nó a n-íocfaí an céanna ina leith mura mbeadh alt 6 (1) (c) d'Acht 1952 (a chuirtear isteach leis an Acht seo).
An Dara Sceideal a ghabhann le hAcht 1952 a aisghairm agus leasuithe iarmhartacha ar an gCeathrú Sceideal a ghabhann leis an Acht sin.
14.—(1) Aisghairtear leis seo an Dara Sceideal a ghabhann le hAcht 1952 a shonraíonn rátaí ranníoca fostaíochta.
(2) Leasaítear leis seo mír 1 (a cuireadh isteach leis an Acht Leasa Shóisialaigh (Uimh. 3), 1974) den Cheathrú Sceideal a ghabhann le hAcht 1952 trí na focail ó “ach” go dtí deireadh na míre a scriosadh.
(3) Leasaítear leis seo mír 6 (a cuireadh isteach leis an Acht Leasa Shóisialaigh (Leasú), 1960) den Cheathrú Sceideal a ghabhann le hAcht 1952 trí na focail ó “ach” go dtí deireadh na míre a scriosadh.
(4) Leasaítear leis seo mír 7 (a cuireadh isteach leis an Acht Leasa Shóisialaigh, 1970, arna leasú leis an Acht Leasa Shóisialaigh (Uimh. 3), 1974) den Cheathrú Sceideal a ghabhann le hAcht 1952 trí na focail ó “D'fhonn a chinneadh” go dtí deireadh na míre a scriosadh.
(5) Leasaítear leis seo mír 8 (a cuireadh isteach leis an Acht Leasa Shóisialaigh, 1970) den Cheathrú Sceideal a ghabhann le hAcht 1952 trí na focail ó “Déanfar neamhshuim” go dtí deireadh na míre a scriosadh.
(6) Leasaítear leis seo mír 9 (a cuireadh isteach leis an Acht Leasa Shóisialaigh, 1970, arna leasú leis an Acht Leasa Shóisialaigh (Uimh. 3), 1974) den Cheathrú Sceideal a ghabhann le hAcht 1952 trí na focail ó “D'fhonn a chinneadh” go dtí deireadh na míre a scriosadh.
CUID III
Achtacháin Eile a Aisghairm nó a Leasú
Forálacha áirithe den Acht Arachais (Breac-Dhíomhaointeas), 1942, a aisghairm.
15.—Aisghairtear leis seo alt 30 (2) (arna leasú le Cuid III den Séú Sceideal a ghabhann le hAcht 1952), alt 30 (4) (a cuireadh isteach leis an gCuid sin den Sceideal sin) agus alt 43 (4) (arna leasú leis an gCuid sin den Sceideal sin) den Acht Arachais (Breac-Dhíomhaointeas), 1942, a bhaineann le fostóirí do shealbhú cártaí árachais reatha a eisíodh faoi na hAchtanna.
Leasú ar alt 36 den Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966.
16.—(1) Cuirtear, leis seo, an méid seo a leanas in ionad ailt 36 (2) agus 36 (3) den Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966, a bhaineann le ranníocaí fostaíochta:
“(2) (a) I ndáil le ranníocóir fostaithe nár ranníocóir fostaithe mura mbeadh fo-alt (1) den alt seo—
(i) i gcás é a bheith faoi bhun 16 bliana d'aois, ní bheidh aon ranníocaí fostaíochta iníoctha,
(ii) in aon chás eile (lena n-áirítear cás ina mbeidh sé os cionn aoise inphinsin) ina ndéantar, in aon bhliain ranníoca, íocaíocht leis an ranníocóir nó chun sochar don ranníocóir i leith tuillimh ináirithe an ranníocóra sin, is é a bheidh sa ranníoc fostaíochta ranníoc fostóra, agus sin amháin, de réir ráta 0.45 faoin gcéad de mhéid tuillimh ináirithe an ranníocóra lena mbaineann an íocaíocht sin;
(b) I ndáil le ranníocóir fostaithe is ranníocóir fostaithe de bhua alt 4 den Phríomh-Acht agus fho-alt (1) den alt seo, déanfar an ranníoc fostaíochta is iníoctha ag a fhostóir faoi alt 6 (1) (b) (ii) den Phríomh-Acht (a cuireadh isteach leis an Acht Leasa Shóisialaigh (Leasú), 1978) a mhéadú méid arna ríomh de réir ráta 0.45 faoin gcéad de mhéid na dtuilleamh ináirithe ar faoina dtreoir a chinntear an ranníoc fostaíochta faoi alt 6 (1) (b) (ii) den Phríomh-Acht.
(3) Bainfidh forálacha ailt 6 (1) (c) agus 6 (1) (d) den Phríomh-Acht le ranníocaí faoi fho-alt (2) den alt seo mar a bhaineann siad le ranníocaí ó fhostóirí faoi alt 6 (1) (b) den Acht sin.”.
(2) Déanfar an ráta a shonraítear in alt 36 (2) den Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966 (a chuirtear isteach leis an alt seo) a dhaingniú nó a athrú le rialacháin a dhéanfaidh an tAire roimh thosach feidhme fho-alt (1).
(3) Leasaítear leis seo alt 36 den Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966—
(a) trí “mhír (a) (ii)” a chur i bhfo-alt (4) in ionad “mhír (b)”, agus
(b) trí fho-alt (6) a scriosadh.
Tagairtí do ranníocaí fostaíochta san Acht Leasa Shóisialaigh (Forálacha Ilghnéitheacha), 1968, a fhorléiriú.
17.—In alt 16 (2) den Acht Leasa Shóisialaigh (Forálacha Ilghnéitheacha), 1968—
(a) déanfar an tagairt do rátaí ranníocaí fostaíochta a shonraítear i míreanna sonraithe den Dara Sceideal a ghabhann le hAcht 1952 a fhorléiriú mar thagairt do na rátaí ranníocaí fostaíochta iomchuí is iníoctha faoi alt 6 (1) den Acht sin (a chuirtear isteach leis an Acht seo), agus
(b) déanfar na tagairtí do mhéid an ráta sheachtainiúil iomchuí a fhorléiriú mar thagairtí don ráta.
Forálacha áirithe den Acht Leasa Shóisialaigh (Sochar Pá-Choibhneasa), 1973, a leasú nó a aisghairm.
18.—(1) San alt seo ciallaíonn “Acht 1973” an tAcht Leasa Shóisialaigh (Sochar Pá-Choibhneasa), 1973.
(2) Leasaítear leis seo alt 1 (1) d'Acht 1973 tríd an méid seo a leanas a chur in ionad an mhínithe ar “tuillimh ináirimh”;
“ciallaíonn ‘tuillimh ináirimh’, faoi réir rialacháin faoin Acht seo, tuillimh ó fhostaíocht inárachaithe a bhfuil ranníocaí fostaíochta iníoctha ina leith de réir alt 6 (1) d'Acht 1952 (a cuireadh isteach leis an Acht Leasa Shóisialaigh (Leasú), 1978).”.
(3) (a) Leasaítear leis seo alt 9 d'Acht 1973 trí “ranníocaí páchoibhneasa agus” a scriosadh.
(b) Leasaítear leis seo alt 12 d'Acht 1973 trí “agus ranníocaí pá-choibhneasa” a scriosadh.
(4) Aisghairtear leis seo ailt 5 agus 6 d'Acht 1973.
CUID IV
Forálacha Ilghnéitheacha
Ceadú an Aire Airgeadais riachtanach do rialacháin áirithe.
19.—Beidh na rialacháin seo a leanas faoi réir cheadú an Aire Airgeadais—
(a) rialacháin dá dtagraítear sa mhíniú ar “tuillimh ináirithe” in alt 2 (1) d'Acht 1952 (a chuirtear isteach leis an Acht seo),
(b) rialacháin faoi alt 6 (2), 6 (4), 8 nó 11 d'Acht 1952 (a chuirtear isteach leis an Acht seo),
(c) rialacháin faoi alt 5 (4), 11, 12, 16 (2) nó 20.
Rialacháin á áirithiú go leanfaidh an tAcht i bhfeidhm maille le forálacha a aisghairtear, a leasaítear, etc.
20.—(1) Féadfaidh an tAire rialacháin a dhéanamh chun a áirithiú go leanfaidh an tAcht seo i bhfeidhm maille le haon fhoráil a aisghairtear nó a leasaítear leis an Acht seo nó ar dhóigh eile chun cearta a thugtar faoi réim nó de bhua aon cheann de na forálacha sin a chaomhnú.
(2) Gan dochar do ghinearáltacht fho-alt (1), féadfaidh rialacháin faoin alt seo socrú a dhéanamh faoin dóigh a ndéanfar ranníocaí a íocadh nó a creidiúnaíodh i leith aon tréimhse roimh thosach feidhme aon fhorála de chuid an Achta seo a chur i gcuntas d'fhonn teideal chun aon sochair faoi na hAchtanna tar éis an tosach feidhme sin a chinneadh.
Deireadh a chur le deacrachtaí.
21.—(1) Má tharlaíonn aon deacracht ar aon dóigh ag riaradh nó ag oibriú an Achta seo, féadfaidh an tAire, faoi réir cheadú an Aire Airgeadais, le hordú, aon ní eile a dhéanamh is dealraitheach a bheith riachtanach nó fóirsteanach chun an tAcht seo a thabhairt i ngníomh, agus féadfaidh aon ordú den sórt sin forálacha an Achta seo a mhodhnú a mhéid is dealraitheach sin a bheith riachtanach nó fóirsteanach chun an t-ordú a thabhairt in éifeacht.
(2) Gach ordú a dhéanfaidh an tAire faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta, agus má dhéanann ceachtar Teach den Oireachtas laistigh den lá is fiche a shuífidh an Teach sin tar éis an t-ordú a leagan faoina bhráid rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
(3) Ní fhéadfar aon ordú a dhéanamh faoin alt seo tar éis bliain a bheith caite ó thosach feidhme an ailt seo.
Na hAchtanna dá dTagraítear | |
Na hAchtanna Cánach Ioncaim | |
Na hAchtanna Arachais (Breac-Dhífhostaíocht), 1942 go 1976 | |
An tAcht Leasa Shóisialaigh, 1952 | |
Na hAchtanna Leasa Shóisialaigh, 1952 go 1978 | |
An tAcht Leasa Shóisialaigh (Forálacha Ilghnéitheacha), 1967 | |
An tAcht Leasa Shóisialaigh (Forálacha Ilghnéitheacha), 1968 | |
Number 25 of 1978
SOCIAL WELFARE (AMENDMENT) ACT, 1978
ARRANGEMENT OF SECTIONS
Preliminary and General
Section | |
Social Welfare Acts, 1952 to 1978
Repeal or Amendment of Other Enactments
Miscellaneous Provisions
Sanction of Minister for Finance required to certain regulations. | |
Regulations securing continuity of Act with provisions repealed, amended, etc.. | |
Number 25 of 1978
SOCIAL WELFARE (AMENDMENT) ACT, 1978
PART I
Preliminary and General
Short title, construction and collective citation.
1.—(1) This Act may be cited as the Social Welfare (Amendment) Act, 1978.
(2) This Act, other than section 15, shall be construed as one with the Social Welfare Acts, 1952 to 1978, and shall be included in the collective citation, the Social Welfare Acts, 1952 to 1978.
(3) Section 15 shall be construed as one with the Insurance (Intermittent Unemployment) Acts, 1942 to 1976, and may be cited together with them as the Insurance (Intermittent Unemployment) Acts, 1942 to 1978.
Interpretation.
2.—(1) In this Act—
“the Act of 1952” means the Social Welfare Act, 1952;
“the Acts” means the Social Welfare Acts, 1952 to 1978;
“the Minister” means the Minister for Social Welfare.
(2) In this Act a reference to a section is to a section of this Act, unless it is indicated that reference to another Act is intended.
(3) In this Act a reference to a subsection is to a subsection of the section in which the reference occurs, unless it is indicated that reference to another section is intended.
Commencement.
3.—This Act shall come into operation on such day or days as may be fixed by order or orders of the Minister made with the consent of the Minister for Finance, either generally or with reference to a particular provision, and different days may be so fixed for different provisions of this Act, or for the same provision in relation to different cases or classes of case.
PART II
Social Welfare Acts, 1952 to 1978
Amendment of section 2 (1) of Act of 1952.
4.—(1) Section 2 (1) of the Act of 1952 is hereby amended by the insertion of the following definition:
“‘reckonable earnings’ means, subject to regulations, earnings derived from insurable employment or insurable (occupational injuries) employment;”.
(2) Section 2 (1) of the Act of 1952 is hereby amended by the substitution, for the definitions of “benefit year”, “contribution week” and “contribution year”, of the following definitions:
“‘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; ‘contribution week’ means one of the successive periods of seven consecutive days in a contribution year beginning on the first day of that contribution year, or on any seventh day after that day, the last day of a contribution year (or the last two 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:”.
Amendment of section 6 of Act of 1952.
5.—(1) The following is hereby substituted for section 6 (1) of the Act of 1952:
“(1) (a) Employment contributions shall be paid by employed contributors and their employers in accordance with this section.
(b) Subject to paragraphs (c) and (d) of this subsection, to subsection (10) of this section and to regulations under section 12 of this Act, 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 3.2 per cent and
(ii) a contribution by his employer at the rate of 7.5 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 £5,000 and contributions under paragraph (b) of this subsection 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 in that contribution year.
(d) Where in a particular contribution year an employed contributor is employed by two or more employers concurrently (as defined in regulations under section 11 of this Act (inserted by the Social Welfare (Amendment) Act, 1978)), the provisions of paragraph (c) of this subsection shall, in relation to contributions under paragraph (b) (ii) of this subsection, apply to the reckonable earnings from each of the employments separately.”.
(2) In the period commencing on the 6th day of April, 1979, and ending on the 5th day of April, 1980, paragraph (b) of section 6 (1) of the Act of 1952 (inserted by this Act) shall be construed as if rates of 3.4 per cent and 7.8 per cent. respectively, were substituted for those specified in subparagraphs (i) and (ii) of that paragraph.
(3) The following is hereby substituted for section 6 (2) of the Act of 1952:
“(2) (a) Subject to paragraph (c) of this subsection, a voluntary contribution shall be payable by a voluntary contributor who is under pensionable age in each contribution year at such time or times and in such manner as the Minister shall prescribe—
(i) at a percentage rate 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 so prescribe.
(b) A percentage rate for the purpose of paragraph (a) of this subsection 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, 1.7 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, 4.4 per cent, and
(iii) in the case of a person to whom section 17 of the Social Welfare Act, 1975, applied and who, by virtue of compliance with section 17 (2) of that Act, continues to be a voluntary contributor, 2.7 per cent.
(c) A contribution under paragraph (a) of this subsection shall not be payable in respect of reckonable income in any contribution year which exceeds the sum specified in subsection (1) (c) of this section.
(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.”.
(4) Each rate specified in section 6 (1) (b) and 6 (2) (b) of the Act of 1952 (inserted by this section) and in subsection (2) and the sum specified in section 6 (1) (c) of the Act of 1952 (inserted by this section), shall be either confirmed or varied by regulations made by the Minister before the commencement of subsections (1) to (3).
(5) Section 6 (4) of the Act of 1952 is hereby repealed and the following is substituted therefor:
“(4) (a) The Minister may by regulations vary the sum specified in subsection (1) (c) of this section and the sum so varied 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 the Minister shall take into account any changes in the average earnings of workers in the transportable goods industries as recorded by the Central Statistics Office since the date by reference to which the sum specified in subsection (1) (c) of this section was last determined.
(c) Where regulations under this subsection are proposed to be made, a draft of the proposed regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each House.”.
(6) The following is hereby substituted for section 6 (10) of the Act of 1952:
“(10) The employment contribution payable by the employed contributor under subsection (1) (b) (i) of this section or under regulations made under section 12 of this Act shall not be payable in the case of an employed contributor who is in receipt of any of the following—
(a) a widow's (contributory) pension,
(b) a widow's (non-contributory) pension,
(c) deserted wife's benefit,
(d) a deserted wife's allowance,
(e) death benefit by way of widow's pension under the Social Welfare (Occupational Injuries) Act, 1966,
(f) a social assistance allowance under section 8 of the Social Welfare Act, 1973,
(g) a payment corresponding to a pension referred to in paragraph (a) or (e) of this subsection from the competent authority of a Member State (other than the State) of the European Economic Community under legislation to which the regulations of the Community on the application of social security schemes to employed persons and their families moving within the territory of the Community apply.”.
Regulations relating to contributions and consequential repeals.
6.—(1) The following section is hereby substituted for section 8 of the Act of 1952:
“8.—(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 estimation of amounts due in respect of employment contributions and appeals in relation to such estimates.
(e) the furnishing of returns by employers in relation to periods of insurable employment,
(f) 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,
(g) any matter ancillary or incidental to any of the matters referred to in any of the preceding paragraphs of this subsection.
(2) Without prejudice to the generality of subsection (1) of this section, 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,
(b) the assignment to the Collector-General of any function conferred on the Minister by section 53 of this Act 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 section 12 of the Social Welfare (Amendment) Act, 1978,
(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.
(3) Nothing in any regulations under this section shall affect the liability of the employer under subsection (5) of section 6 of this Act to pay employment contributions.
(4) (a) 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.
(b) In proceedings instituted under this subsection, a certificate purporting to be signed by the Collector-General which certifies that a stated amount is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and when tendered in evidence shall be deemed until the contrary is proved to have been signed by him.
(c) For the purposes of this subsection, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this subsection.
(5) In this section ‘the Collector-General’ means the Collector-General appointed under section 162 of the Income Tax Act, 1967.”.
(2) Section 3 (4) (b) (which relates to certain fees) and section 10 (which provides for the issue of insurance stamps) of the Act of 1952 are hereby repealed.
Regulations regarding liability for contributions.
7.—The following section is hereby substituted for section 11 of the Act of 1952:
“11.—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 6 (1) (d) of this Act as being concurrently employed by two or more employers.”.
Amendment of section 37 of Act of 1952.
8.—Section 37 of the Act of 1952, which relates to voluntary contributors, is hereby amended by the substitution of the following subsection for subsection (1):
“(1) Notwithstanding any other provision of this Act, but subject to subsection (2) of this section, 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 prescribed under section 6 (2) (b) (i) of this Act (inserted by the Social Welfare (Amendment) Act, 1978). they shall be disregarded in determining whether the contribution conditions for old age (contributory) pension, retirement pension or death grant are satisfied.”.
Amendment of section 39 of Act of 1952.
9.—Section 39 of the Act of 1952 (which relates to the Social Insurance Fund) is hereby amended by the deletion of the provision inserted by section 14 (4) of the Social Welfare (Pay-Related Benefit) Act, 1973.
Supplying by Revenue Commissioners of certain information to Minister.
10.—So far as may be necessary for the proper administration of the Acts, information regarding employers and the employment and reckonable earnings of insured persons which is obtained by the Revenue Commissioners in connection with the collection of income tax may be supplied by them to the Minister.
Regulations for calculation of reckonable earnings, employment contributions and voluntary contributions.
11.—(1) For the purposes of the Acts, 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.
(2) Regulations may provide for the calculation of the amounts payable in respect of employment contributions and voluntary contributions in accordance with prescribed scales, and for adjustments of such amounts to facilitate computation and to avoid fractions of a new penny in the amounts.
Regulations requiring employers to keep records.
12.—(1) For the purposes of the Acts, 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.
(2) The powers conferred on an inspector under section 49 of the Act of 1952 may be exercised in relation to records referred to in subsection (1).
Construction of certain references to certain contributions in the Acts.
13.—(1) Every reference in sections 4 (2) and 16 of, and in the Fourth Schedule to, the Act of 1952 to a number of employment contributions paid shall be construed as a reference to that number of contribution weeks for which the appropriate employment contribution (or contributions) was (or were) paid or would have been paid but for section 6 (1) (c) of that Act (inserted by this Act).
(2) Every reference in sections 28, 28A, 28B, and 28C of, and in the Fourth Schedule to, the Act of 1952 to a number of contributions paid or credited shall be construed as a reference to that number of contribution weeks for which the appropriate employment contribution (or contributions) was (or were) paid or credited or would have been paid but for section 6 (1) (c) of that Act (inserted by this Act) or for which appropriate voluntary contributions were paid.
(3) For the purposes of subsection (2), a voluntary contribution paid under section 6 (2) of the Act of 1952 (inserted by this Act) 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.
(4) Every reference in sections 5 (3) and 5 (4) of the Social Welfare (Miscellaneous Provisions) Act, 1967, to a number of employment contributions paid shall be construed as a reference to that number of contribution weeks for which the appropriate employment contribution (or contributions) was (or were) paid or would have been paid but for section 6 (1) (c) of the Act of 1952 (inserted by this Act).
Repeal of Second Schedule and consequential amendments of Fourth Schedule to Act of 1952.
14.—(1) The Second Schedule to the Act of 1952, which specifies rates of employment contributions, is hereby repealed.
(2) Paragraph 1 (inserted by the Social Welfare (No. 3) Act, 1974) of the Fourth Schedule to the Act of 1952 is hereby amended by the deletion of the words from “but” to the end of the paragraph.
(3) Paragraph 6 (inserted by the Social Welfare (Amendment) Act, 1960) of the Fourth Schedule to the Act of 1952 is hereby amended by the deletion of the words from “but” to the end of the paragraph.
(4) Paragraph 7 (inserted by the Social Welfare Act, 1970, as amended by the Social Welfare (No. 3) Act, 1974) of the Fourth Schedule to the Act of 1952 is hereby amended by the deletion of the words from “For the purpose of” to the end of the paragraph.
(5) Paragraph 8 (inserted by the Social Welfare Act, 1970) of the Fourth Schedule to the Act of 1952 is hereby amended by the deletion of the words from “Contributionss” to the end of the paragraph.
(6) Paragraph 9 (inserted by the Social Welfare Act, 1970, as amended by the Social Welfare (No. 3) Act, 1974) of the Fourth Schedule to the Act of 1952 is hereby amended by the deletion of the words from “For the purpose of” to the end of the paragraph.
PART III
Repeal or Amendment of Other Enactments
Repeal of certain provisions of Insurance (Intermittent Unemployment) Act, 1942ss.
15.—Section 30 (2) (as amended by Part III of the Sixth Schedule to the Act of 1952), section 30 (4) (inserted by that Part of that Schedule) and section 43 (4) (as amended by that Part of that Schedule) of the Insurance (Intermittent Unemployment) Act, 1942, which relate to the possession by employers of current insurance cards issued under the Acts, are hereby repealed.
Amendment of section 36 of Social Welfare (Occupational Injuries) Act, 1966.
16.—(1) The following are hereby substituted for sections 36 (2) and 36 (3) of the Social Welfare (Occupational Injuries) Act, 1966, which relate to employment contributions:
“(2) (a) In relation to an employed contributor who, but for subsection (1) of this section, would not be an employed contributor—
(i) in case he is under the age of 16 years, no employment contributions shall be payable,
(ii) in any other case (including a case in which he is over pensionable age) where in any contribution year a payment is made to or for the benefit of the contributor in respect of reckonable earnings of that contributor, the employment contribution shall consist of an employer's contribution only at the rate of 0.45 per cent of the amount of the contributor's reckonable earnings to which such payment relates;
(b) In relation to an employed contributor who is an employed contributor by virtue of both section 4 of the Principal Act and subsection (1) of this section, the employment contribution payable by his employer under section 6 (1) (b) (ii) of the Principal Act (inserted by the Social Welfare (Amendment) Act, 1978) shall be increased by an amount calculated at the rate of 0.45 per cent of the amount of the reckonable earnings by reference to which the employment contribution under section 6 (1) (b) (ii) of the Principal Act is determined.
(3) The provisions of sections 6 (1) (c) and 6 (1) (d) of the Principal Act shall apply in like manner to contributions under subsection (2) of this section as they apply to contributions by employers under section 6 (1) (b) of that Act.”.
(2) The rate specified in section 36 (2) of the Social Welfare (Occupational Injuries) Act, 1966 (inserted by this section) shall be either confirmed or varied by regulations made by the Minister before the commencement of subsection (1).
(3) Section 36 of the Social Welfare (Occupational Injuries) Act, 1966, is hereby amended by—
(a) the substitution in subsection (4) of “paragraph (a) (ii)” for “paragraph (b)”, and
(b) the deletion of subsection (6).
Construction of references to employment contributions in Social Welfare (Miscellaneous Provisions) Act, 1968.
17.—In section 16 (2) of the Social Welfare (Miscellaneous Provisions) Act, 1968—
(a) the reference to rates of employment contributions specified in specified paragraphs of the Second Schedule to the Act of 1952 shall be construed as a reference to the appropriate rates of employment contributions payable under section 6 (1) of that Act (inserted by this Act), and
(b) the references to the amount of the appropriate weekly rate shall be construed as references to the rate.
Amendment or repeal of certain provisions of Social Welfare (Pay-Related Benefit) Act, 1973.
18.—(1) In this section “the Act of 1973” means the Social Welfare (Pay-Related Benefit) Act, 1973.
(2) Section 1 (1) of the Act of 1973 is hereby amended by the substitution of the following for the definition of “reckonable earnings”;
“‘reckonable earnings’ means, subject to regulations under this Act, earnings derived from insurable employment in respect of which employment contributions are payable in accordance with section 6 (1) of the Act of 1952 (inserted by the Social Welfare (Amendment) Act, 1978).”.
(3) (a) Section 9 of the Act of 1973 is hereby amended by the deletion of “pay-related contributions and”.
(b) Section 12 of the Act of 1973 is hereby amended by the deletion of “and pay-related contributionss”.
(4) Sections 5 and 6 of the Act of 1973 are hereby repealed.
PART IV
Miscellaneous Provisions
Sanction of Minister for Finance required to certain regulations.
19.—The following regulations shall be subject to the sanction of the Minister for Finance—
(a) regulations referred to in the definition of “reckonable earnings” in section 2 (1) of the Act of 1952 (inserted by this Act),
(b) regulations under section 6 (2), 6 (4), 8 or 11 of the Act of 1952 (inserted by this Act),
(c) regulations under section 5 (4), 11, 12, 16 (2) or 20.
Regulations securing continuity of Act with provisions repealed, amended, etc.
20.—(1) The Minister may make regulations for the purpose of securing the continuity of this Act with any provision repealed or amended by this Act or otherwise for the preservation of rights conferred under or by virtue of any of those provisions.
(2) Without prejudice to the generality of subsection (1), regulations under this section may provide for the manner in which contributions paid or credited in respect of any period before the commencement of any provision of this Act shall be taken into account for the purpose of determining entitlement to any benefit under the Acts after such commencement.
Removal of difficulties.
21.—(1) If in any respect any difficulty arises in the administration or operation of this Act, the Minister may, subject to the sanction of the Minister for Finance, by order do anything further which appears to be necessary or expedient for bringing this Act into operation, and any such order may modify the provisions of this Act so far as may appear necessary or expedient for carrying the order into effect.
(2) Every order made by the Minister under this section shall be laid before each House of the Oireachtas as soon as may be after it is made, and if a resolution is passed by either House of the Oireachtas within the next twenty-one days on which that House has sat after the order is laid before it annulling the order, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under the order.
(3) No order may be made under this section after the expiration of one year after the commencement of this section.
Acts Referred to | |
1967, No. 6 | |
Income Tax Acts | |
1942, No. 7 | |
Insurance (Intermittent Unemployment) Acts, 1942 to 1976 | |
1952, No. 11 | |
1960, No. 25 | |
1970, No. 12 | |
1973, No. 10 | |
1974, No. 31 | |
1975, No. 1 | |
Social Welfare Acts, 1952 to 1978 | |
1967, No. 18 | |
1968, No. 31 | |
1966, No. 16 | |
1973, No. 2 | |