Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996
Statutory Instruments
Source: Statutory Instruments

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paragraphs: Citation.
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paragraphs: Commencement.
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paragraphs: Definitions.
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paragraphs: Interpretation.
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paragraphs: Revocations.
PART II
CONTRIBUTORS AND COLLECTION OF CONTRIBUTIONS
Preliminary
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paragraphs: Definitions.
CHAPTER 1
Payment of Contributions and Related Matters
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paragraphs: Deduction of contributions by employers from earnings and emoluments.
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paragraphs: Remittance of contributions by employer.
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paragraphs: Time limit for payment of contributions.
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paragraphs: Charging of interest on arrears of contributions.
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paragraphs: Estimation by inspector of taxes of contributions due.
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paragraphs: Estimation by social welfare inspector and deciding officer of contributions due.
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paragraphs: Return by employer to Collector-General at the end of contribution year.
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paragraphs: Return by employer of special contributors to Department at the end of contribution year.
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paragraphs: Issuing of certificate by employer to contributor at the end of contribution year.
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paragraphs: Issuing of certificate by employer to contributor on cessation of employment.
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paragraphs: Maintaining records.
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paragraphs: Inspection of records by contributor.
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paragraphs: Inspection of employer's records by authorised officer.
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paragraphs: Furnishing of information to social welfare inspector.
CHAPTER 2
Self -Employed Contributors
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paragraphs: Commencement as self-employed contributor.
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paragraphs: Cessation as self-employed contributor.
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paragraphs: Concurrent employment and self-employment.
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paragraphs: Self-employed contributor with reckonable income and reckonable emoluments.
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paragraphs: Change of contributor status (payment of contributions).
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paragraphs: Assignment of contribution weeks.
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paragraphs: Excepted emoluments.
CHAPTER 3
Voluntary Contributors
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paragraphs: Application to become voluntary contributor.
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paragraphs: Commencement as voluntary contributor.
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paragraphs: Evidence of reckonable income.
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paragraphs: Determination of reckonable income for persons becoming or ceasing as voluntary contributors.
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paragraphs: Minimum rate of voluntary contribution (former employed contributors).
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paragraphs: Manner of payment of voluntary contributions.
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paragraphs: Time limit for payment of voluntary contributions.
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paragraphs: Voluntary contributions paid after due date.
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paragraphs: Refund of voluntary contributions.
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paragraphs: Saver of rights of previously employed contributor.
CHAPTER 4
Special Contributors
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paragraphs: Concurrent employment by two or more employers.
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paragraphs: Intermediate employers.
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paragraphs: Notification of information regarding special contributors.
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paragraphs: Treating deductions from earnings as payment to special contributor.
CHAPTER 5
Optional Contributors
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paragraphs: Application to become optional contributor.
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paragraphs: Information to be given when applying to become optional contributor.
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paragraphs: Information to be supplied by optional contributor.
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paragraphs: Payment of optional contributions.
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paragraphs: Manner of payment of optional contributions.
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paragraphs: Refund of optional contributions.
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paragraphs: Determination of optional contributions in certain circumstances.
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paragraphs: Optional contributor and employed contributor in same contribution year (assignment of contribution weeks) .
CHAPTER 6
Miscellaneous Provisions
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paragraphs: Calculation of contributions.
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paragraphs: Concurrent employment (employed contributor) .
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paragraphs: Returns to Collector-General by employers of casual employees.
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paragraphs: Assignment of prosecution function to Collector-General.
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paragraphs: Application of Principal Act.
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paragraphs: Breach of regulations.
PART III
CONTRIBUTIONS
CHAPTER 1
Credited Contributions
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paragraphs: Pre-entry and change of status credits.
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paragraphs: Restriction on the grant of credits.
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paragraphs: Credits in respect of days of incapacity for work, of proved unemployment and on receipt of certain social welfare payments.
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paragraphs: Credits on receipt of prescribed relative's allowance and retirement pension.
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paragraphs: Attendance at course of training provided or approved by FAS.
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paragraphs: Community employment.
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paragraphs: Participation in approved course of training etc.
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paragraphs: Credits on ceasing attendance at course of study.
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paragraphs: Volunteer development workers.
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paragraphs: Employment as officer or member of Reserve Defence Force.
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paragraphs: Definition of day of incapacity for work and of unemployment.
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paragraphs: Notice and evidence for the purposes of credits.
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paragraphs: Reference to contributions paid or credited to be construed as a reference to contribution weeks.
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paragraphs: Decision that insured person is not incapable of work.
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paragraphs: Contributions paid after the due date.
CHAPTER 2
Return of Contributions
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paragraphs: Disposal of contributions improperly paid.
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paragraphs: Refund of contributions paid in error.
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paragraphs: Refund of employment contributions paid in respect of retirement pension to employed contributors and formerly employed voluntary contributors.
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paragraphs: Amount of refund of employment contributions paid in respect of retirement pension.
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paragraphs: Refund of contributions paid in respect of old age (contributory) pension to employed contributors and formerly employed voluntary contributors.
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paragraphs: Amount of refund of employment contributions paid in respect of old age (contributory) pension.
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paragraphs: Refund of contributions paid in respect of old age (contributory) pension to self-employed contributors and formerly self-employed voluntary contributors.
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paragraphs: Restriction on refund of contributions.
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paragraphs: Distribution of refunds of contributions on death.
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paragraphs: Interest on refunds.
PART IV
INSURABILITY
CHAPTER I
Modifications of Insurance
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paragraphs: Civil servants and members of the Garda SÃ­ochÃ¡na.
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paragraphs: Commissioned army officers and members of army nursing service.
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paragraphs: Certain public service employees.
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paragraphs: Continuation of modified rate on changing employment.
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paragraphs: Entitlement to death grant.
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paragraphs: Application of modified rate in the case of persons employed as ministers of religion.
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paragraphs: Non-commissioned army officers and enlisted personnel of the Defence Forces.
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paragraphs: Persons in insurable (occupational injuries) employment.
CHAPTER 2
Subsidiary employments and employment of inconsiderable extent
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paragraphs: Subsidiary employments.
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paragraphs: Determination of employment of inconsiderable extent.
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paragraphs: Application of Chapter 2.
CHAPTER 3
Miscellaneous
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paragraphs: Prescribed level of income for excepted self-employed contributor.
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paragraphs: Employment by a prescribed relative.
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paragraphs: Excepted self-employed contributors (prescribed relatives).
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paragraphs: Notification to employer by person in concurrent employment.
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paragraphs: Persons treated as employers.
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paragraphs: Exemption from liability to pay employment contributions for persons temporarily employed in the State.
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paragraphs: Payment of contributions while employed outside of the State.
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paragraphs: Exemption for liability to pay contributions in the case of certain volunteer development workers.
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paragraphs: Election to become an employed contributor.
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paragraphs: Treating certain employments at sea as insurable employment.