CHAPTER 6

Pay-Related Benefit

71. —In this Chapter—

“reckonable earnings” means, subject to regulations under this Chapter, earnings derived from insurable employment in respect of which employment contributions are payable in accordance with section 10 (1);

“reckonable weekly earnings” means the average amount, calculated in accordance with regulations, of reckonable earnings received in a week;

“relevant income tax year” means, in relation to pay-related benefit payable in respect of any particular day, such year of assessment within the meaning of the Income Tax Acts as may be prescribed in relation to such benefit.

72. —(1) Subject to this Chapter, a person who had reckonable earnings in the relevant income tax year shall be entitled to pay-related benefit in respect of any day which—

(a) is a day of incapacity for work which forms part of a period of interruption of employment and in respect of which the person is entitled to disability benefit or maternity allowance or in respect of which the person would be entitled to benefit of either of those descriptions but for the fact that injury benefit is payable to the person under Chapter 5 in respect of that day, or

(b) is a day of unemployment which forms part of a period of interruption of employment and in respect of which the person is entitled to unemployment benefit,

and which is not earlier than the 13th day of incapacity for work or which is not earlier than the 13th day of unemployment, as the case may be, in the period of interruption of employment.

(2) Any day in respect of which a person is entitled to maternity allowance shall be treated, for the purposes of this section, as a day of incapacity for work.

73. —The weekly rate of pay-related benefit payable to a person in any period of interruption of employment shall be an amount equal to—

(a) for any part of that period up to the 159th day of incapacity for work, or for any part of that period up to the 159th day of unemployment, 40 per cent.,

(b) for any part of that period from the 160th day of incapacity for work up to the 237th such day, or for any part of that period from the 160th day of unemployment up to the 237th such day, 30 per cent.,

(c) for any part of that period from the 238th day of incapacity for work up to the 315th such day, or for any part of that period from the 238th day of unemployment up to the 315th such day, 25 per cent., and

(d) for any part of that period from the 316th day of incapacity for work up to the 393rd such day, or for any part of that period from the 316th day of unemployment up to the 393rd such day, 20 per cent.,

of the part (if any) of his reckonable weekly earnings for the relevant income tax year that exceeds £14 but does not exceed such limit as stands prescribed for the time being, subject to such conditions as may be prescribed to restrict the total amount of benefit payable under this Part to the person in respect of any week.

74. —(1) In any period of interruption of employment a person shall not be entitled to pay-related benefit in respect of any day of incapacity for work after the 393rd day of incapacity for work in that period or in respect of any day of unemployment after the 393rd day of unemployment in that period.

[1980, s. 17]

(2) In calculating for the purposes of this Chapter whether, in a period of interruption of employment, a person has had a specified number of days of incapacity for work or a specified number of days of unemployment, account shall be taken only of—

(a) any day or days of incapacity for work in that period in respect of which that person was paid disability benefit, maternity allowance or injury benefit and any such day or days in the first period of incapacity for work in that period of interruption of employment to which section 18 (2) applies,

(b) any day or days of unemployment in that period in respect of which that person was paid unemployment benefit and any such day or days to which section 29 (2) applies.

75. —(1) (a) Notwithstanding section 74 (1) but subject to section 72 (1), where, in a period of interruption of employment which began before 5th June, 1975, a person has, before that date, received pay-related benefit and had not less than 159 days of incapacity for work, he shall be entitled to pay-related benefit in respect of each day, up to a maximum of 78 days, of incapacity for work occurring after that date but before the 316th day of incapacity for work in that period of interruption of employment.

(b) Notwithstanding section 74 (1) but subject to section 72 (1), where, in a period of interruption of employment which began before 5th June, 1975, a person has, before that date, received pay-related benefit and had not less than 159 days of unemployment, he shall be entitled to pay-related benefit in respect of each day, up to a maximum of 78 days, of unemployment occurring after that date but before the 316th day of unemployment in that period of interruption of employment.

[1976, s. 12]

(2) (a) Notwithstanding section 74 (1) but subject to section 72 (1), where, in a period of interruption of employment which began before 5th April, 1976, a person has, before that date, received pay-related benefit and had not less than 315 days of incapacity for work, he shall be entitled to pay-related benefit in respect of each day, up to a maximum of 78 days, of incapacity for work occurring after that date but before the 394th day of incapacity for work in that period of interruption of employment.

(b) Notwithstanding section 74 (1) but subject to section 72 (1), where, in a period of interruption of employment which began before 5th April, 1976, a person has, before that date received pay-related benefit and had not less than 315 days of unemployment, he shall be entitled to pay-related benefit in respect of each day, up to a maximum of 78 days, of unemployment occurring after that date but before the 394th day of unemployment in that period of interruption of employment.

76. —(1) The Minister may by regulations provide for—

(a) the calculation or estimation of the amount of the reckonable earnings and the amount of the reckonable weekly earnings of a person or class of persons for the purposes of this Chapter, in such manner, by reference to such matters and on such basis as may be specified;

[1973 PRB, s. 9; 1978 AM, s. 18 (3)]

(b) the calculation of the amounts payable in respect of pay-related benefit in accordance with prescribed scales and for such adjustments of the amounts as may be necessary to facilitate the computation of the amounts and avoid fractions of a penny in the amounts;

[1973 PRB, s. 10]

(c) the application of this Chapter to persons employed in such class or classes of employment as may be specified in the regulations and may by such regulations make such modifications in the provisions of this Chapter as may appear to him to be necessary for that purpose;

(d) the exclusion from the application of this Chapter of persons employed in employment of such class or classes as may be specified in the regulations;

[1973 PRB, s. 11]

(e) the modification of any of the conditions for receipt of pay-related benefit in the case of any claim to such benefit arising during the period which began on 8th April, 1974, and ending on such date as may be specified in the regulations;

[1973 PRB, s. 13]

(f) requiring employers, for the purposes of pay-related contributions and pay-related benefit, to keep such records as may be specified in the regulations of the earnings of persons employed by them and to retain the records for such periods as may be prescribed and any records so specified shall be deemed to be documents for the purposes of section 114 .

[1973 PRB, s. 10]

(2) A class of employment may be specified in regulations under subsection (1) (c) or (d) in such manner and by reference to such matters as the Minister thinks appropriate.

(3) Where regulations modifying the provisions of this Chapter are proposed to be made under subsection (1) (c) or (d), a draft thereof 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 such House.

77. —The Revenue Commissioners may give to the Minister such information in relation to reckonable earnings as may be necessary for the purpose of pay-related benefit.