S.I. No. 90/1967:

SOCIAL WELFARE (COLLECTION OF CONTRIBUTIONS) REGULATIONS, 1967.

SOCIAL WELFARE (COLLECTION OF CONTRIBUTIONS) REGULATIONS, 1967.

I, JOSEPH BRENNAN, Minister for Social Welfare in exercise of the powers conferred on me by sections 3 , 6 , 8 , 11 , 12 and 52 of the Social Welfare Act, 1952 (No. 11 of 1952), hereby make the following Regulations:--

1. These Regulations may be cited as the Social Welfare (Collection of Contributions) Regulations, 1967.

2. In these Regulations, unless the context otherwise requires--

" the Acts " means the Social Welfare Acts, 1952 to 1966;

" the Minister " means the Minister for Social Welfare;

" local office " means an employment exchange under the Labour Exchanges Act, 1909, or other place appointed by the Minister as a local office for the purposes of the Acts;

" the Principal Act " means the Social Welfare Act, 1952 ;

" the Act of 1966 " means the Social Welfare (Occupational Injuries) Act, 1966 (No. 16 of 1966);

" termination of employment " includes the employed contributor leaving his work and the dismissal of the employed contributor by the employer whether, in either case, in accordance with the contract of service or not.

3. The Social Welfare (Collection of Contributions) Regulations, 1952 ( S.I. No. 381 of 1952 ) are hereby revoked.

4. (1) Every person other than a person under the age of 16 years who becomes an employed contributor and who has not a current insurance card in his possession, shall, on furnishing such information as the Minister may require, obtain an insurance card, free of charge, from a local office, or in such other manner as the Minister may direct.

(2) A person who becomes an employed contributor shall be deemed to have complied with sub-article (1) of this article on the issue of an insurance card by a local office direct to his employer in response to an application for an insurance card duly made by such person.

(3) A voluntary contributor who becomes an employed contributor by virtue of section 4 of the Principal Act shall surrender the card issued to him as a voluntary contributor, and obtain an insurance card in the manner specified in sub-article (1) of this article.

(4) On the return in accordance with these Regulations to a local office of an insurance card of an employed contributor, a new card shall, where necessary, be issued free of charge in respect of the contributor to the person who returned the card.

5. (1) In this article, the expression " the relevant time " means the day on which a person attains the age of sixteen or becomes an employed contributor in the employment of the employer, whichever is the later, but where these events occur on the same day, that day shall be the relevant time.

(2) An employed contributor, on his obtaining or on the return to him of an insurance card in accordance with these Regulations, shall be responsible for its custody until it is delivered to an employer or to a local office or to an inspector or otherwise disposed of in accordance with these Regulations.

(3) Subject to the provisions of this article--

(a) an employer of an employed contributor shall at the relevant time obtain from the employed contributor an insurance card then current and

(b) an employed contributor shall at the relevant time deliver or cause to be delivered his current insurance card to his employer.

(4) Where the insurance card of an employed contributor is at the time of his entry into employment lodged at a local office, the employer shall be deemed to have complied with sub-article (3) of this article if he obtains from the employed contributor at the relevant time the receipt for the card issued by the local office and sends the receipt to the local office for the purpose of obtaining the card.

(5) An employer and an employed contributor shall be deemed to have complied with this article on the issue of an insurance card by a local office direct to the employer in response to an application for an insurance card duly made by the employed contributor.

(6) An employer, on obtaining an insurance card, shall become responsible for the custody thereof so long as the employment continues, or until it is returned to the employed contributor, delivered to a local office, retained by an inspector, or otherwise disposed of in accordance with these Regulations.

(7) The person for the time being responsible for the custody of an insurance card in accordance with these Regulations or any person who otherwise has possession or control of an insurance card shall when it is so demanded by an inspector--

(a) if the demand is made orally and the card is in the possession or under the control of the person at the place or premises where the demand is made, produce the card and deliver it to the inspector forthwith;

(b) if the demand is made in writing addressed to the person at the address at which he ordinarily resides or carries on business, deliver the card to the inspector, by hand or by registered post, within the time specified by the inspector not being less than six days from the date of the demand.

(8) Where a demand under sub-article (7) of this article is made to an employer it may refer to the card of the employed contributor named in the demand or to the cards of all the employed contributors in the employment of the employer on the date on which the demand is received by the employer and the employer shall comply with the demand accordingly.

(9) If an employer has not in his possession or control an insurance card for an employed contributor who has attained the age of 16 years and who is employed by him on the date of receipt of a demand under paragraph (b) of sub-article (7) of this article he shall apply forthwith to a local office for an insurance card for the employed contributor and the provisions of the said paragraph (b) shall apply to such card when received by him and the date of receipt of the card shall be deemed to be the date of the demand.

(10) Where a demand under sub-article (7) of this article is sent by post it shall be deemed to have been received by the person to whom it is addressed on the date on which it would normally be received in the ordinary course of post unless the contrary is proved.

(11) Where an insurance card is delivered to an inspector in accordance with the provisions of this article he may, if he thinks fit, retain it and in this event he shall give a receipt for the card to the person who delivered it to him.

6. (1) Subject to the provisions of this article, an employer shall give to an employed contributor who desires to inspect his insurance card while it is in the custody of the employer a reasonable opportunity of so doing, either within or immediately before or after working hours.

(2) An employed contributor shall be entitled by virtue of this article to inspect his insurance card not more than once in any calendar month and then only at such time as may be fixed by his employer for the purpose.

(3) Every employer having the custody in accordance with these Regulations of the insurance card of an employed contributor employed by him, shall, within four weeks before the expiration of the period of currency of the card, produce the card to the employed contributor who shall thereupon sign the card and insert his then present address in the respective places indicated for these purposes on the card.

7. (1) On the termination of employment of an employed contributor, the employer shall forthwith return the insurance card to him and, where employment contributions otherwise cease to be payable in respect of an employed contributor, the employer shall forthwith return the insurance card to a local office.

(2) An employed contributor shall, on the termination of his employment apply to the employer for the return of his insurance card, and on receiving the card give a receipt to the employer if requested to do so.

(3) An employer shall comply with any directions which may be given by the Minister as to the return to an employed contributor of his insurance card or the delivery of the card to the Minister at any time other than on the termination of the employment.

(4) An employed contributor, to whom an insurance card is returned under the foregoing provisions of this article shall, if he is unemployed, or if for any other reason employment contributions cease to be payable in respect of him, forthwith deliver the card to a local office to be retained there until employment contributions again become, or are about to become, payable in respect of him.

(5) Notwithstanding the provisions of the preceding sub-article, an employed contributor to whom an insurance card is returned in accordance with this article, shall surrender the card as directed by the Minister.

(6) An employer for the time being responsible under these Regulations for the custody of an insurance card shall, within six days of the expiration of the period of currency of the card or such longer period as the Minister may in any particular case allow, return the card to a local office by hand or by registered post with a statement setting out the name and insurance number of the employed contributor to whom the card refers.

8. On the death of an employed contributor, the employer, if the insurance card is then in his custody, or any other person having possession or thereafter obtaining possession of the employed contributor's insurance card shall forthwith deliver it to a local office.

9. (1) An insurance card when issued shall remain the property of the Minister.

(2) An insurance card shall be in such form as the Minister may direct, and shall be current only during such periods as may be specified thereon.

10. (1) Where an employer satisfies the Minister that any person in respect of whom he is, or is about to become, liable to pay employment contributions has not delivered or caused to be delivered to him an insurance card in accordance with these Regulations, the employer shall furnish the name and occupation of such person to a local office for the purpose of obtaining an emergency card, and, save as is provided in article 6 of the Social Welfare (Claims and Payments) Regulations, 1952 ( S.I. No. 374 of 1952 ) or any regulations amending or replacing the said article, this card may for all purposes be treated as an insurance card.

(2) An emergency card shall--

(a) be in such form as the Minister may direct,

(b) be current during such period as may be specified thereon, and

(c) be returned at the end of the period of currency or on the previous termination of the person's employment, or on the delivery to the employer of an insurance card in respect of such person, whichever occurs first, by the employer to the local office from which it was issued.

11. (1) Every weekly employment contribution payable shall, except as otherwise provided in these Regulations, be paid by the affixing of an insurance stamp of the appropriate value to the insurance card of the employed contributor in the space indicated for that purpose upon the card.

(2) An employer who is liable to pay employment contributions in respect of an employed contributor shall pay those contributions at the following times, and in accordance with the following provisions:--

(a) Where he pays to the employed contributor wages or other pecuniary remuneration in respect of the employment of such employed contributor, he shall, before paying to the employed contributor the wages or remuneration in respect of any part of the period for which employment contributions are payable, affix to the insurance card of the employed contributor an insurance stamp or insurance stamps in payment of the employment contributions due in respect of that period.

(b) Where he does not pay to the employed contributor wages or other pecuniary remuneration in respect of the employment, he shall, before the expiration of each contribution week in which employment occurs, affix to the insurance card of the employed contributor an insurance stamp in payment of the employment contribution in respect of that week.

(3) (a) An employer shall, in addition to complying with any provision of or made under the Acts relating to the payment of employment contributions, affix within the relevant time, to the insurance card of an employed contributor an insurance stamp or insurance stamps in payment of all the weekly employment contributions due by him in respect of the period ending on--

(i) the termination of the employment, whether or not any wages are then paid;

(ii) the expiration of the period of currency of the employed contributor's insurance card;

(iii) any day on which the employer is requested by an inspector or by the employed contributor to affix such stamp or stamps.

(b) In this sub-article, the expression "the relevant time" means--

(i) the day on which the employment is terminated;

(ii) the period of six days after the expiration of the period of currency of the insurance card;

(iii) the period of six days after the employer is requested to affix the stamp or stamps to the insurance card.

(4) An employer shall, when so requested by an inspector--

(a) affix to a card (hereinafter called an arrears card) an insurance stamp or insurance stamps in payment of all the weekly employment contributions due by him as specified in the request in respect of any employed contributor who is or has been in his employment, and

(b) deliver the arrears card when stamped to the inspector by hand or by registered post, within the time specified by the inspector, not being less than six days from the date of such request.

(5) Where a request under sub-article (3) or (4) of this article is sent by post it shall be deemed to have been received by the person to whom it is addressed on the date on which it would normally be received in the ordinary course of post, unless the contrary is proved.

(6) Save as is provided in article 20 of these Regulations no stamp shall be affixed to or impressed upon an insurance card otherwise than in respect of insurable employment.

(7) An employer shall, immediately after affixing any insurance stamp to an insurance card, cancel the stamp by writing or marking in ink on the face of the stamp the date upon which it is affixed, or in such other manner as may be approved by the Minister, and not otherwise but save as approved by the Minister no other writing or mark shall be made at any time upon the insurance card or insurance stamp.

12. (1) The Minister may make or approve, from time to time and on such terms and conditions as he thinks fit, arrangements for the payment of employment contributions (whether by the use of impressed stamps or otherwise) at times or in a manner other than as prescribed in these Regulations.

(2) Where the Minister authorises the payment of any employment contribution on a day later than the day of payment of the wages or other pecuniary remuneration for any part of the period in respect of which the employment contribution is payable, the Minister may require the making of such deposit of money by way of security as he thinks fit.

(3) Where the Minister authorises the use of impressed stamps, he may require the employer to pay an annual fee of thirty shillings in respect of the use by that employer of not more than two impressed stamping dies, and an annual fee of fifteen shillings in respect of each additional die in excess of two.

(4) Where an employer has entered into arrangements with the Minister for the payment of weekly contributions under the Insurance (Intermittent Unemployment) Act, 1942 (No. 7 of 1942) by means of impressed stamps, each die issued to him in accordance with such arrangements shall, for the purpose of determining the amount of the annual fee payable by such employer under this article, be deemed to be a die issued in accordance with arrangements for impressed stamping made under this article.

(5) Any arrangements which had been made or approved by the Minister for the payment of contributions under the Unemployment Insurance Acts, 1920 to 1952, or under the National Health Insurance Acts, 1911 to 1952, and the Widows' and Orphans' Pensions Act, 1935 to 1952, by means of impressed stamps or otherwise and which were, or were deemed to be, in operation immediately before the coming into operation of these Regulations shall, unless the Minister otherwise directs, be deemed to have been made or approved under this article.

13. (1) An employer shall, except as hereinafter provided, be entitled to recover from an employed contributor the amount of any contribution paid or to be paid by him on behalf of the employed contributor.

(2) Save where the employed contributor does not receive pecuniary remuneration from the employer, any amount so recoverable shall, notwithstanding the provisions of any Act or any contract to the contrary, be recoverable by means of deduction from the wages of the employed contributor, or from any other remuneration due from the employer to the employed contributor, and not otherwise, but no such deduction may be made--

(a) from any wages of remuneration other than such as are paid in respect of the period or part of the period in respect of which the contribution is payable.

(b) in excess of the sum which represents the amount of the contribution for the period (or the amount of the contributions if such period is longer than a week) in respect of which the wages or other remuneration are paid.

(3) Where an employed contributor does not receive any pecuniary remuneration from his employer, but receives such remuneration from some other person, the amount of any contibution paid by the employer on behalf of the employed contributor shall (without prejudice to any other means of recovery) be recoverable from the employed contributor summarily as a civil debt, if poceedings for the purpose are instituted within three months from the last day of the contribution week in respect of which the contribution was paid.

(4) Where an employed contributor does not receive any pecuniary remuneration either from his employer or from any other person, his employer shall not be entitled to recover from the employed contributor the amount of any contribution paid by the employer on behalf of such contributor.

14. (1) Subject to sub-article (3) of this article, where an employed in a contributor week by two or more employers such one as may be appropriate of the following persons shall be treated as the employer of the employed contributor for the purposes of this Acts:--

(a) the employer first employing the employed contributor in the week, or

(b) where no one of the employers is the employer first employing the employed contributor in the week, the employer who first makes a payment of wages or other pecuniary remuneration to the employed contributor in the week, or

(c) where the employment is as agent and the employed contributor is remunerated by commission or fees or a share in the profits or partly in one and partly in another of those ways--

(i) where the employed contributor is mainly dependent for his livelihood on any one employment as agent, the employer by whom he is employed in that employment, or

(ii) where the employed contributor is not mainly dependent for his livelihood on any one employment as agent, the employer who first employs him as agent in the week or where no one of the employers is the employer first employing him as agent in the week, the employer who first makes a payment of pecuniary remuneration in respect of that employment in the week.

(2) Where the employed contributor is ordinarily employed by two or more employers, such employers may make in respect of the employed contributor an agreement to indemnify in accordance with the terms of the agreement such of them as is in pursuance of this article treated as the employer of the employed contributor for the purposes of the Acts.

(3) Where in any contribution week a person is employed in employment which is insurable (occupational injuries) employment as specified in section 3 of the Act of 1966 but is not insurable employment as defined in sub-section (1) of section 2 of the Principal Act and later in the same week is employed in employment which is insurable employment as defined in the said sub-section the employer who first employs him in the latter employment shall be treated as the employer for the purposes of the Acts.

15. Where--

(a) the immediate employer of an employed contributor is himself employed by another person (hereinafter called "the principal employer") who has a right to the exclusive services of such employer, and

(b) the employed contributor works under the general control and management of the principal employer in the business or for the purposes of the business in which the immediate employer is employed, the following provisions shall apply--

(i) the principal employer shall be treated as the employer of the employed contributor for the purposes of the Acts:

(ii) the principal employer shall be entitled to deduct the amount of any employment contribution paid by him on behalf of the employed contributor from any remuneration payable by him to the immediate employer in respect of the period or any part of the period for which the employment contribution has been paid; and

(iii) thereupon, the immediate employer shall be entitled to recover from the employed contributor the said amount in like manner as if he had paid the employment contribution.

16. (1) Subject to sub-articles (2) and (3) of this article the period of employment of an outworker shall be the period between the date on which articles or materials are given out to the outworker for any of the purposes specified in paragraph 7 of Part 1 of the First Schedule to the Principal Act and the next subsequent date on which finished articles or materials are returned to the employer excluding any day of duly notified incapacity for work, and for the purposes of payment of employment contributions any payment made by the employer to the outworker for or on account of work done on the said articles or materials shall be deemed to have been made in respect of the said period of employment.

(2) Where part only of articles or materials given out to an outworker are returned to the employer any articles or materials retained by the outworker subsequent to the date of such return shall be deemed to have been given out on that date.

(3) In sub-article (1) of this article, "duly notified incapacity for work" has the meaning assigned to it in article 3 of the Social Welfare (Contributions) Regulations, 1953 ( S.I. No. 5 of 1953 ).

17. (1) An employer shall on receipt by him from an inspector of a notice in writing addressed to him at the address at which he resides or carries on business and incorporating or having annexed to it a form of declaration, furnish on the said form of declaration such information as is demanded in the notice in respect of any employed contributor who is or has been in his employment and shall sign and otherwise complete the declaration and deliver the same by hand or by registered post to the inspector, within the time specified by the inspector not being less than six days from the date of such notice.

(2) Where a notice under sub-article (1) of this article is sent by post it shall be deemed to have been received by the person to whom it is addressed on the date on which it would be received in the ordinary course of post unless the contrary is proved.

18. No person shall--

(a) destroy an insurance card;

(b) deface an insurance card or make, affix or impress any note or mark of any kind on or to an insurance card or an insurance stamp except for the purpose of--

(i) making an amendment, where necessary, in the address of the employed contributor,

(ii) cancelling in accordance with these Regulations an insurance stamp.

(iii) the marking, in such a manner as to be easily erased or removed, on an insurance card by an employer of the number of the employed person to whom the card relates on the pay list or in the books of the employer,

(iv) affixing the signature and address of the employed contributor in accordance with the provisions of article 6 of these Regulations;

(c) remove or erase from an insurance card a stamp that has been affixed thereto or impressed thereon,

(d) alter, amend or erase any of the figures or particulars on an insurance card except--

(i) in accordance with the approval of the Minister, or

(ii) for the purposes of making an amendment, where necessary, in the address of the employed contributor.

19. Where an insurance card of an employed contributor is lost, destroyed or defaced--

(a) the person who was responsible under these Regulations for the custody of the card shall forthwith report the loss, destruction or defacement to a local office,

(b) a new card may be issued free of charge in replacement,

(c) the employer shall in accordance with article 11(4) of these Regulations pay the employment contributions payable by him in respect of employment of the employed contributor during the period of currency of the card which has been lost, destroyed or defaced, save such of those contributions as the Minister, being satisfied that they have been paid, treats as having been so paid.

20. These Regulations shall apply to voluntary contributors with the following modifications:--

(a) every person who becomes a voluntary contributor shall obtain from a local office or in such other manner as the Minister may direct, a voluntary contributor's insurance card;

(b) the duties imposed upon the employer of an employed contributor with regard to the stamping of insurance cards shall be performed by the voluntary contributor;

(c) the contribution of a voluntary contributor shall be payable on the Monday of each week, unless the Minister otherwise directs;

(d) a voluntary contributor shall produce his card for inspection at any reasonable time when required to do so by an inspector, and if so required, shall deliver up the card to an inspector, who may, if he thinks fit, retain it. The inspector shall give a receipt for any card retained by him;

(e) a voluntary contributor shall surrender his card to a local office, or in such other manner as the Minister may direct, at the following times:--

(i) upon the card becoming defaced so as to be useless for the purpose for which it was intended;

(ii) within six days after the expiration of the period of currency of the card, or such longer time as the Minister may in any particular case allow;

(iii) on contributions as a voluntary contributor no longer being payable by reason of the contributor becoming an employed contributor;

(iv) on the contributor otherwise ceasing to be a voluntary contributor.

21. A person who contravenes or fails to comply with these Regulations shall be guilty of an offence and shall be liable on summary conviction thereof to a fine not exceeding ten pounds and, in the case of a continuing offence, to a fine not exceeding ten pounds for each day on which the offence is continued.

GIVEN under my Official Seal this 27th day of April, 1967.

JOSEPH BRENNAN,

Minister for Social Welfare.

I, CHARLES J. HAUGHEY, Minister for Finance, hereby sanction the foregoing Regulations.

GIVEN under my Official Seal this 27th day of April, 1967.

CHARLES J. HAUGHEY,

Minister for Finance.

EXPLANATORY NOTE

These Regulations revoke the Social Welfare (Collection of Contributions) Regulations, 1952 ( S.I. No. 381 of 1952 ) and re-enact with some slight modifications the main provisions of those regulations dealing with matters relevant to the collection of social insurance contributions: the issue, ownership, custody, inspection, return, stamping and disposal of insurance cards; the period of currency of insurance cards; the use of emergency cards; special arrangements other than the use of adhesive stamps for payment of employment contributions; the recovery by the employer of contributions paid on behalf of an employee; employment by two or more employers and intermediate employers; the replacement of insurance cards which have been lost, defaced or destroyed; voluntary contributors; penalties for breaches of the regulations.

In addition to the re-enacted provisions, these Regulations require an employer or any person having an insurance card in their control or possession to produce it on written or oral demand to an inspector within a specified time. These Regulations also require an employer to produce to each employee his insurance card for signature within 4 weeks before the end of each contribution year.

The Regulations provide that where a person is employed by two or more employers in a contribution week, the first employer in the week is liable for payment of the employment contribution irrespective of the natures of the employments involved except where the first employment is insurable for occupational injuries purposes only under the Social Welfare (Occupational Injuries) Act, 1966 (No. 16 of 1966), and a later employment is insurable for other purposes, in which event the first employer in the latter type of employment is treated as the employer liable for payment of the contributions.

The Regulations define the period of employment of out-workers and deal with the payment of contributions in respect of them.

The Regulations also require an employer to furnish to an inspector on written demand, information in regard to any employed contributor who is or has been in his employment.