Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions by Certain Employed Contributors) Regulations 2013.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions by Certain Employed Contributors) Regulations 2013.
(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2013 shall be construed together as one and may be cited together as the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2013.
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paragraphs: In these Regulations “Principal Regulations” means the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ).
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paragraphs: Article 6 of the Principal Regulations is amended by—
(a) substituting the following definition for the definition of “contributor”:
“‘contributor’ means—
(i) an employed contributor (including a special contributor) in receipt of reckonable earnings,
(ii) a self-employed contributor in receipt of reckonable emoluments, or
(iii) a person to whom Chapter 5B of Part 2 of the Act of 2005 applies in receipt of reckonable emoluments,
as the case may require;”,
(b) substituting the following definition for the definition of “contribution”:
“‘contribution’ means—
(i) an employment contribution which an employer is liable to deduct from the reckonable earnings of an employee together with the appropriate amount payable by way of the employers contribution in respect of earnings paid to an employee,
(ii) a selfemployment contribution which an employer is liable to deduct from the reckonable emoluments of a selfemployed contributor, or
(iii) a contribution under Chapter 5B of Part 2 of the Act of 2005 which an employer is liable to deduct from the reckonable emoluments of a person to whom Chapter 5B of the said Part 2 applies,
as the case may require; and”.
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paragraphs: Article 50(1) of the Principal Regulations is amended by substituting “self-employment contributions, optional contributions or contributions under Chapter 5B of Part 2 of the Act of 2005” for “self-employment contributions or optional contributions”.
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paragraphs: The Principal Regulations are amended by inserting the following articles after article 50:
“Excepted emoluments.
50A.For the purposes of the definition of ‘reckonable emoluments’ in section 2(1) of the Act of 2005 in relation to a self-employed contributor or a person to whom Chapter 5B of Part 2 of the Act of 2005 applies, the following items shall not be regarded as reckonable emoluments—
(a) any monies received by way of a mobility allowance payable under section 61 of the Health Act 1970 (No. 1 of 1970),
(b) any sums received by way of benefit, pension, assistance, allowance, supplement or payment under Parts 2, 3, 4, 5, 6, 7 or 8 of the Act of 2005,
(c) any sums received in respect of attendance at a training course provided or approved by An Foras Ã?iseanna Saothair,
(d) any sums received in respect of participation in a scheme provided by the Minister and known as Community Employment,
(e) any payments received by way of pension,
(f) any emoluments, within the meaning of the Act of 1997, received by a person in respect of any of the following offices:
(i) Offices belonging to either House of the Oireachtas;
(ii) Membership of the European Parliament;
(iii) Offices belonging to any court in the State;
(iv) Public Offices under the State,
(g) any amount transferred by an administrator under section 782A(3) of the Act of 1997,
(h) any payments received under any scheme, contract, policy or other arrangement approved by the Revenue Commissioners for the purposes of section 125 of the Act of 1997 which provides for periodic payments to an individual in the event of loss or diminution of income in consequence of illhealth, and
(i) any payment which is made, whether in pursuance of any legal obligation or not, either directly or indirectly in connection with or in consequence of, or otherwise in connection with the termination of the holding of an office or employment.
Exclusions from reckonable income.
50B.For the purposes of the definition of reckonable income in section 2(1) of the Act of 2005 in relation to a self-employed contributor or a person to whom Chapter 5B of Part 2 of the Act of 2005 applies, the following items shall not be regarded as reckonable income—
(a) any payment in respect of a foreign life policy referred to in section 730J of the Act of 1997,
(b) the amount of any gain arising on a disposal of a foreign life policy referred to in section 730K of the Act of 1997,
(c) any payment received in respect of a material interest in an offshore fund referred to in section 747D of the Act of 1997,
(d) the amount of any gain arising in respect of a disposal of a material interest in an offshore fund referred to in section 747E of the Act of 1997, and
(e) any chargeable excess referred to in section 787Q of the Act of 1997.”.
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paragraphs: The Principal Regulations are amended by substituting the following article for article 102 (inserted by article 3 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment No. 1) Regulations 2004 ( S.I. No. 429 of 2004 )):
“Agreement entered into under specified provision of Act of 1997.
102. Section 985B of the Act of 1997 is prescribed for the purposes of the specified provision referred to in sections 13(10), 21(3), and 30F(4) of the Act of 2005.”.
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paragraphs: Articles 27 and 27A (amended by article 3 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Chargeable Excess) Regulations 2006 ( S.I. No. 218 of 2006 )) of the Principal Regulations are revoked.