Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Modifications of Insurance) Regulations 2015.
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) (Modifications of Insurance) Regulations 2015.
(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2015 shall be construed together as one and may be cited together as the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2015.
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paragraphs: These Regulations shall have effect—
(a) in so far as they relate to—
(i) subparagraphs (i) and (ii) (amended by article 4 of these Regulations) of article 86(2)(a) of the Principal Regulations, and
(ii) subparagraphs (i) and (ii) (amended by article 4 of these Regulations) of article 87(2)(a) of the Principal Regulations,
(b) in so far as they relate to—
(i) subparagraph (iii) (inserted by article 4 of these Regulations) of article 86(2)(a) of the Principal Regulations, and
(ii) subparagraph (iii) (inserted by article 4 of these Regulations) of article 87(2)(a) of the Principal Regulations,
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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: The Principal Regulations are amended—
(a) in article 86(2) (amended by article 4 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Modifications of Insurance) Regulations 2012 ( S.I. No. 569 of 2012 )), by the substitution of the following paragraph for paragraph (a):
“(a) the employment contribution payable under section 13(1) of the Act of 2005 shall comprise contributions at the following rates—
(i) where in any contribution week a payment of more than €352 and not exceeding €412 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution by the employed contributor at the rate of 3.33 per cent of the amount of the reckonable earnings in that week in respect of each employment, reduced by the equivalent of the difference between €10.00, and one-sixth of the difference between the reckonable earnings of that contributor and €352.01, (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis),
(ii) where in any contribution week a payment of more than €412 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution by the employed contributor at the rate of 3.33 per cent of the amount of the reckonable earnings in that week of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and
(iii) a contribution by his or her employer at the rate of 6.87 per cent.”,
(b) in article 87(2) (amended by article 4 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Modifications of Insurance) Regulations 2012 ( S.I. No. 569 of 2012 )), by:
(i) the substitution of the following paragraph for paragraph (a):
“(a) the employment contribution payable under section 13(1) of the Act of 2005 shall comprise contributions at the following rates—
(i) where in any contribution week a payment of more than €352 and not exceeding €424 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution by the employed contributor at the rate of 3.9 per cent of the amount of the reckonable earnings in that week in respect of each employment, reduced by the equivalent of the difference between €12.00, and one-sixth of the difference between the reckonable earnings of that contributor and €352.01, (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis),
(ii) where in any contribution week a payment of more than €424 is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, a contribution by the employed contributor at the rate of 3.9 per cent of the amount of the reckonable earnings in that week of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and
(iii) a contribution by his or her employer at the rate of 9.35 per cent.”, and
(ii) by the insertion of the following paragraphs after paragraph (a):
“(aa) for the period 1 January 2011 to 31 December 2012 the employment contribution payable under section 13(1) of the Act of 2005 shall comprise contributions at the rate of 3.9 per cent of the amount of reckonable earnings in excess of €127 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis).
(ab) for the period 1 January 2013 to 31 December 2015 the employment contribution payable under section 13(1) of the Act of 2005 shall comprise contributions at the rate of 3.9 per cent of the amount of reckonable earnings in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and”,
(c) in article 87(2)(c), by the substitution of “section 138 of the Act of 2005” for “section 117”.