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7 1996

SOCIAL WELFARE ACT, 1996

PART III

Social Insurance Contributions

Employment contributions (new rates of contributions and increases in earnings ceilings).

8. —(1) Section 10 of the Principal Act is hereby amended by—

(a) the substitution in subsection (1) (b) of “£80” for “£50”(inserted by section 6 of the Act of 1995),

(b) the substitution in subsection (1) (c) of “£22,300” for “£21,500” (inserted by section 6 of the Act of 1995),

(c) the substitution in subsection (1) (d) (inserted by section 7 of the Act of 1994) of—

(i) “8.5 per cent.” for “9 per cent.”,

(ii) “12 per cent.” for “12.2 per cent.”, and

(iii) “£250” for “£231” (inserted by section 6 of the Act of 1995) in both places where it occurs,

(d) the substitution in subsection (1) (e) of “£26,800” for “£25,800” (inserted by section 7 of the Act of 1994), and

(e) the deletion of subsection (7).

(2) This section shall come into operation on the 6th day of April, 1996.

Self-employment contributions (new rates of contributions and increase in earnings ceiling).

9. —(1) Section 18 (1) (as amended by section 7 of the Act of 1995) of the Principal Act is hereby amended by—

(a) the substitution in paragraphs (a) and (c) of “£1,040” for “£520” in each place where it occurs,

(b) the substitution in paragraphs (a), (c) and (h) of “£215” for “£230” in each place where it occurs, and

(c) the substitution in paragraph (d) of “£22,300” for “£21,500”.

(2) This section shall come into operation on the 6th day of April, 1996.

Optional contributions (new rates of contributions).

10. —(1) Section 24B (1) of the Principal Act is hereby amended by the substitution of “£1,040” for “£520” (inserted by section 8 of the Act of 1995).

(2) This section shall come into operation on the 6th day of April, 1996.

Voluntary contributions by former self-employed contributors.

11. —(1) Section 23 of the Principal Act is hereby amended by the substitution in subsection (1) of “£215” for “£230” (inserted by section 9 of the Act of 1995).

(2) This section shall come into operation on the 6th day of April, 1996.

Insurable employment.

12. —(1) The Principal Act is hereby amended by—

(a) the insertion in Part I of the First Schedule after paragraph 11 of the following paragraph:

“12. Employment under a scheme administered by An Foras Áiseanna Saothair and known as Community Employment or employment under a programme known as the Part Time Job Opportunities Programme administered by or on behalf of the Conference of Religious of Ireland, where—

(a) the said employment commences on or after the 6th day of April, 1996, or

(b) in any other case, where, subject to such conditions and in such circumstances as may be prescribed, the person employed in either of the said employments, elects to be an employed contributor within the meaning of section 9 (1) (a).”,

(b) the insertion in paragraph 6 of Part II of the First Schedule (as amended by section 18 of the Act of 1995) after “Community Employment” of “, where the said employment commenced before the 6th day of April, 1996.”,

(c) the insertion in section 50(11) (as amended by section 18 of the Act of 1995) after “insurable (occupational injuries) employment” of “, where the person's said employment commenced before the 6th day of April, 1996”,

(d) the substitution in section 10 (1) (d) (as amended by section 8 of this Act) of “Subject to paragraphs (e) and (f), subsection (7)” for “Subject to paragraphs (e) and (f)”, and

(e) the insertion after section 10 (6) of the following subsection:

“(7) In the case of employment specified in paragraph 12 of Part I of the First Schedule, subsection (1) (d) shall be construed as if ‘0.5 per cent.’ were substituted for ‘8.5 per cent.’ and ‘12 per cent.’.”.

(2) Section 11 (1) of the Principal Act is hereby amended by the insertion after paragraph (a) of the following paragraph:

“(aa) in such cases as may be prescribed, persons employed in Bord Telecom Éireann, or”.