S.I. No. 135/1979:

SOCIAL WELFARE (CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1979.

SOCIAL WELFARE (CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1979.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 , 7 and 9 of the Social Welfare Act, 1952 (No. 11 of 1952) and by section 8 of that Act (as inserted by section 6 of the Social Welfare (Amendment) Act, 1978 (No. 25 of 1978)), hereby makes the following Regulations:--

1. (1) These Regulations may be cited as the Social Welfare (Contributions) (Amendment) Regulations, 1979 and shall come into operation on the 6th day of April, 1979.

(2) The Social Welfare (Contributions) Regulations, 1953 to 1978, and these Regulations may be cited collectively as the Social Welfare (Contributions) Regulations, 1953 to 1979.

2. In these Regulations--

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

"the Act of 1978" means the Social Welfare (Amendment) Act, 1978 ;

"the Principal Regulations" means the Social Welfare (Contributions) Regulations, 1953 ( S.I. No. 5 of 1953 );

"the Regulations of 1961" means the Social Welfare (Contributions) (Amendment) Regulations, 1961 ( S.I. No. 139 of 1961 );

"the Regulations of 1970" means the Social Welfare (Contributions) (Amendment) Regulations, 1970 ( S.I. No. 222 of 1970 );

"the Regulations of 1977" means the Social Welfare (Contributions) (Amendment) Regulations, 1977 ( S.I. No. 126 of 1977 ).

3. Article 3 of the Principal Regulations is hereby amended--

( a ) by the substitution for the definitions of "contribution year" and "benefit year" of the following definitions:--

"contribution year" has the meaning assigned to it in section 2 (1) of the Act (as inserted by section 4 (2) of the Act of 1978);

"benefit year" has the same meaning as in the Social Welfare (General Benefit) Regulations, 1953 ( S.I. No. 16 of 1953 );"

( b ) by the insertion after the definition of "duly notified incapacity for work" of the following definitions:--

" "the Collector-General" means the Collector-General appointed under section 162 of the Income Tax Act, 1967 (No. 6 of 1967);

"the Act of 1978" means the Social Welfare (Amendment) Act, 1978 (No. 25 of 1978);

"the Regulations of 1979" means the Social Welfare (Modifications of Insurance) Regulations, 1979 ( S.I. No. 87 of 1979 );

"income tax month" means a month beginning on the 6th day of any of the months of April to March in any contribution year and ending on the 5th day of the following month."

4. (1) Every reference in article 5 (1), 5 (4), 14 (4), 14 (5), 14 (6) and 14 (9) of the Principal Regulations (as amended by these Regulations) and article 4 (2) of the Social Welfare (Contributions) (Amendment) (No. 3) Regulations, 1972 ( S.I. No. 344 of 1972 ) 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 the Act (inserted by the Act of 1978) or for which appropriate voluntary contributions were paid.

(2) Every reference in article 5 (1) and 5 (4) of the Principal Regulations (as amended by these Regulations) 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 (inserted by the Act of 1978).

5. Article 4 of the Principal Regulations is hereby amended by the substitution for sub-article (2) (as inserted therein by the Regulations of 1970) of the following--

"(2) An employment contribution credited under this article to an insured person in respect of whom the last previous contribution payable was

(a) an employment contribution at the rate specified in article 7 of the Regulations of 1979 or

(b) a voluntary contribution at the rate specified in section 6 (2) (b) (i) of the Act (as inserted by section 5 (3) of the Act of 1978)

shall be reckoned only for the purposes of

(i) article 5 of these Regulations in relation to widow's (contributory) pension and deserted wife's benefit and

(ii) satisfying the contribution conditions for widow's (contributory) pension and deserted wife's benefit."

6. Article 5 of the Principal Regulations is hereby amended by the substitution therefor of the following--

"5. (1) Where for any two complete consecutive contribution years there are no employment contributions paid or credited in respect of an insured person then an employment contribution shall not be credited to such person in respect of any contribution week of duly notified incapacity for work or of proved unemployment unless since the end of the second of the said contribution years twenty-six employment contributions have been paid in respect of such person.

(2) Employment contributions, at the rate specified in article 7 of the Regulations of 1979, paid in respect of an insured person shall not be taken into account for the purposes of this article except in relation to widow's (contributory) pension and deserted wife's benefit.

(3) Employment contributions paid in respect of an insured person by virtue of section 36 (2) (a) (ii) of the Act of 1966 shall not be taken into account for the purposes of this article.

(4) Where for any two complete consecutive contribution years there are no employment contributions paid or credited in respect of an insured person, any employment contribution credited to that person in respect of any contribution week in respect of which retirement pension is payable to him shall not be taken into account in relation to disability benefit, invalidity pension, unemployment benefit, or maternity benefit unless since the end of the second of the said contribution years twenty-six employment contributions have been paid in respect of such person."

7. Article 10B (1) and (2) of the Principal Regulations (as inserted by the Social Welfare (Contributions) (Amendment) Regulations, 1961 ( S.I. No. 139 of 1961 )) is hereby amended by the substitution therefor of the following--

"10B. (1) Subject to sub-article (2) hereof, employment contributions reckonable only for retirement pension and old age (contributory) pension purposes shall be credited to an employed contributor who, following a period during which he was employed in an employment specified in article 7 of the Regulations of 1979, commences employment which is insurable for retirement pension and old age (contributory) pension purposes, for the period between the beginning of the contribution year last preceding that in which he commenced such employment and the date of commencement of such employment and any such employment contributions credited in respect of a period after the 1st day of October, 1970 shall be reckonable also for death grant purposes.

(2) Employment contributions shall be credited to an employed contributor under this article in respect of not more than one occasion on which he so commences employment which is insurable for retirement pension and old age (contributory) pension purposes."

8. Article 10C (2) of the Principal Regulations (as inserted by the Social Welfare (Contributions) (Amendment) Regulations, 1968 ( S.I. No. 1 of 1968 )) is hereby amended by the substitution therefor of the following--

"(2) An employment contribution credited by virtue of this article to a person who is a voluntary contributor or to whom article 7 of the Regulations of 1979 applies or applied when he was last in employment shall be taken into account in relation to widow's (contributory) pension and deserted wife's benefit only or to widow's (contributory) pension, deserted wife's benefit, retirement pension and old age (contributory) pension as the case may be and any such credited contribution which shall be taken into account in relation to retirement pension, old age (contributory) pension and widow's (contributory) pension shall also be taken into account in relation to death grant where the contribution is credited in respect of a period after the 1st day of October 1970."

9. Article 10D (2) of the Principal Regulations (as inserted by the Social Welfare (Contributions) (Amendment) Regulations, 1969 ( S.I. No. 192 of 1969 )) is hereby amended by the substitution therefor of the following--

"(2) The Minister for Defence shall not be liable to pay an employment contribution in respect of a reservist while the said reservist is in employment as a member of the Defence Forces except in the case of a contribution which would, but for this article, be payable and which is necessary to establish an entitlement under the Act, in which case the contribution shall be treated as paid on the due date, notwithstanding any other provisions of these Regulations."

10. Article 12(1) of the Principal Regulations is hereby amended by the substitution therefor of the following--

"12. (1) Subject to the provisions of article 11 hereof and of this article any contributions paid in error by a person or his employer (if any) in respect or on behalf of that person shall be returned by the Minister or the Collector-General, as appropriate, to that person or his employer, as the case may require, if application to that effect is made in writing to the Minister or the Collector-General, as appropriate, within the appropriate time specified in sub-article (4) of this article."

11. Article 12 (4) of the Principal Regulations is hereby amended by the substitution therefor of the following--

"(4) Application for the return of contributions paid in error shall be made within three years from the end of the contribution year in which such contributions were paid and shall be made in such form and such manner as the Minister or the Collector-General, as appropriate, may from time to time determine but in any particular case the Minister may extend the period within which such application may be made if in his opinion, the circumstances of the case warrant such an extension."

12. The amount of a contribution in respect of old age (contributory) pension to be returned to an insured person under sub-article (1) of article 13A (inserted by the Regulations of 1961) of the Principal Regulations (as amended by the Regulations of 1977) where the contribution was due on or after the 6th day of April, 1979, shall be--

(i) in the case of an employment contribution paid at the rate specified in section 6 (1) (b) of the Act (inserted by section 5 of the Act of 1978), 0.63% or

(ii) in the case of a voluntary contribution paid at the rate specified in section 6 (2) (b) (ii) of the Act (inserted by section 5 of the Act of 1978), 1.80% or

(iii) in the case of a voluntary contribution paid at the rate specified in section 6 (2) (b) (iii) of the Act (inserted by section 5 of the Act of 1978), 1.80%

of the amount of the payment of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined.

13. The amount of a contribution in respect of retirement pension to be returned to an insured person under sub-article (1) of article 13D (inserted by the Regulations of 1970) of the Principal Regulations where the contribution was due on or after the 6th day of April, 1979, shall be--

(i) in the case of an employment contribution paid at the rate specified in section 6 (1) (b) of the Act (inserted by section 5 of the Act of 1978), 0.31% or

(ii) in the case of a voluntary contribution paid at the rate specified in section 6 (2) (b) (ii) of the Act (inserted by section 5 of the Act of 1978), 0.89% or

(iii) in the case of a voluntary contribution paid at the rate specified in section 6 (2) (b) (iii) of the Act (inserted by section 5 of the Act of 1978), 0.89%

of the amount of the payment of the reckonable earnings or the reckonable income, as appropriate, by reference to which the contribution paid was determined.

14. Article 14 of the Principal Regulations is hereby amended by the substitution therefor of the following--

"14. (1) for the purpose of any right to benefit a contribution shall not (subject to the subsequent provisions of this article) be treated as paid on any date earlier than the date on which it is paid, or would have been paid but for section 6 (1) (c) of the Act (inserted by the Act of 1978).

(2) Where, at any time after the coming into operation of these Regulations, an employment contribution was not paid, or was paid at an incorrect rate, owing to information given whether before or after the due date to an employer by an officer of the Minister or by the Collector-General and it is subsequently decided that an employment contribution was payable, or was payable at a rate different to that at which it was paid, the Minister may at his discretion treat such contribution when paid or paid at the correct rate as paid on the due date notwithstanding any other provisions of these Regulations.

(3) ( a ) Where an employment contribution which is payable is not paid or is paid after the due date and the failure to make or the delay in making payment thereof is shown to the satisfaction of the Minister not to have been with the consent or connivance of, or attributable to any negligence on the part of the insured person in respect of whom the contribution is payable or is paid such contribution may, for the purpose of any right to benefit, be treated as having been paid on the due date.

( b ) An employment contribution treated as paid on the due date under the provisions of this article shall not be reckonable for the purpose of payment of any benefit in respect of any period or any benefit by way of grant in respect of any event occurring, prior to the 27th day of October, 1971.

(4) In determining, for the purposes of disability benefit or unemployment benefit, whether the relevant contribution conditions are satisfied in whole or in part as respects the number of contributions paid or credited in respect of the last complete contribution year before the beginning of the benefit year which includes the day for which such benefit is claimed, an employment contribution paid after the due date shall be treated--

( a ) if paid before the beginning of the said benefit year--as paid on the due date;

( b ) if paid during the said benefit year--as not paid in relation to the right to either of the said benefits in respect of any day before the date of payment thereof.

(5) ( a ) In determining for the purposes of maternity benefit whether the relevant contribution conditions are satisfied in whole or in part as respects the number of contributions paid or credited in respect of the relevant contribution year an employment contribution paid after the due date shall be treated--

(i) if paid within three months of the date of confinement--as paid on the due date;

(ii) if paid thereafter--as not having been paid.

( b ) In this sub-article--

"relevant contribution year" means either of the contribution years specified in sub-paragraph (a) (ii) or the contribution year specified in the sub-paragraph (b) (ii) of paragraph 3 of the Fourth Schedule to the Act, as the case may require.

(6) ( a ) In determining, for the purposes of treatment benefit, whether the relevant contribution conditions are satisfied in whole or in part as respects the number of contributions paid or credited in respect of the last complete contribution year before the beginning of the benefit year which includes the day on which the said benefit is claimed an employment contribution paid after the due date shall be treated--

(i) if paid before the beginning of the said benefit year--as paid on the due date;

(ii) if paid during the said benefit year--as not paid in relation to the right to the said benefit on or in respect of any day before the date of payment thereof.

(7) In the case of widow's (contributory) pension, and in the case of orphan's (contributory) allowance and in the case of old age (contributory) pension--an employment contribution paid after the due date shall as on and from the Friday next following the date on which such contribution has been paid be treated as having been paid on the due date;

(8) In the case of retirement pension, in the case of deserted wife's benefit and in the case of invalidity pension--an employment contribution paid after the due date shall as on and from the Thursday next following the date on which such contribution has been paid, be treated as having been paid on the due date;

(9) In determining for the purposes of death grant whether the relevant contribution conditions are satisfied in whole or in part as respects the number of contributions paid or credited in respect of periods before the beginning of the benefit year in which the relevant date as defined in paragraph 7 of the Fourth Schedule to the Act (inserted therein by section 18 of the Social Welfare Act, 1970 ) occurs an employment contribution paid after the due date shall be treated--

(i) if paid within three months of the said relevant date--as paid on the due date;

(ii) if paid thereafter--as not having been paid.

(10) Notwithstanding anything contained in sub-articles (5) and (9) of this article an employment contribution treated as not having been paid for the purposes of those sub-articles by reason of the late payment of such contributions may be treated as paid on the due date in any case where the Minister is satisfied that there was good cause for such late payment.

GIVEN under the Official Seal of the Minister for Social Welfare this 5th day of April, 1979.

CHARLES J. HAUGHEY,

Minister for Social Welfare.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 5th day of April, 1979.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

The Social Welfare (Contributions) Regulations, 1953 ( S.I. No. 5 of 1953 ) contain references to the Social Welfare (Modifications of Insurance) Regulations, 1956 ( S.I. No. 236 of 1956 ). These Regulations substitute such references by references to the Social Welfare (Modifications of Insurance) Regulations, 1979. They also amend the definition of contribution year contained in the Social Welfare (Contributions) Regulations, 1953 so that it corresponds to the definition in the Social Welfare (Amendment) Act, 1978 and insert in those Regulations definitions for inter alia "income tax month" and "the Collector-General".

These Regulations assign certain functions to the Collector-General in relation to the return of contributions paid in error.

Provision is also made in these Regulations for construing references in the Social Welfare (Contributions) Regulations, 1953 to a number of contributions paid or credited as referring in addition to weeks of insurable employment where a contribution is not payable because of the operation of the income limit on contributions.

The Social Welfare (Amendment) Act, 1978 provides for a new system of fully pay-related social insurance contributions. These Regulations determine the percentage of the new rates paid in respect of retirement and old age (contributory) pension to be returned to a person who entered insurance after the prescribed age and who was not insured before that age under the former National Health Insurance Acts. The prescribed age is fifty-five for retirement pension purposes. In the case of old age (contributory) pension, the prescribed age is sixty for persons born before 1st July 1917, fifty-eight for persons born in the period from 1st July 1917 to 31st March 1919, fifty-seven for persons born in the period 1st April 1919 to 30th September 1922 and fifty-six for persons born on or after 1st October 1922.