Social Welfare (Contributions) (Amendment) (No. 2) Regulations, 1990.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Social Welfare (Contributions) (Amendment) (No. 2) Regulations, 1990.
(2) These Regulations and the Social Welfare (Contributions) Regulations, 1953 to 1990, shall be construed as one and may be cited together as the Social Welfare (Contributions) Regulations, 1953 to 1990.
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paragraphs: In these Regulations—
"the Principal Act" means the Social Welfare (Consolidation) Act, 1981 ;
"the Principal Regulations" means the Social Welfare (Contributions) Regulations, 1953 ( S.I. No. 5 of 1953 );
"the Regulations of 1970" means the Social Welfare (Contributions) (Amendment) Regulations, 1970 ( S.I. No. 222 of 1970 ).
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paragraphs: Article 13A of the Principal Regulations (inserted by the Social Welfare (Contributions) (Amendment) Regulations, 1961 ( S.I. No. 139 of 1961 )) is hereby amended by—
( a ) the insertion in sub-article (1) after the words "or a voluntary contributor" of "by virtue of section 5 (2) of the Principal Act", and
( b ) the deletion of sub-articles (3) and (5).
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paragraphs: Article 13D of the Principal Regulations (inserted by the Regulations of 1970) is hereby amended by—
( a ) the insertion in sub-article (1) after the words "by an insured person" of "who is an employed contributor or a voluntary contributor by virtue of section 5 (2) of the Principal Act", and
( b ) the deletion of sub-articles (3) and (5).
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paragraphs: Subsection (1) of section 16 of the Principal Act shall apply to self-employed contributors and self-employment contributions and in such application shall be modified as set out in the Table to this article.
TABLE
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paragraphs: —(1) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any self-employment contribution paid by a self-employed contributor of a voluntary contribution payable under section 17G by a voluntary contributor, who entered into insurance for the purposes of section 79(1) after he had attained the age of 56 years, as is determined in accordance with regulations to have been paid in respect of old age (contributory) pension.
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paragraphs: The Principal Regulations are hereby amended by the insertion after article 13D (inserted by the Regulations of 1970) of the following articles:—
"13E. (1) Where a contribution is paid by an insured person who is or was a self-employed contributor or who is or was a voluntary contributor by virtue of section 17A (2) of the Principal Act and whose entry into insurance occurred after he had attained the age of 56 years, the amount of such contribution calculated in accordance with sub-article (2) of this article to have been paid in respect of old age (contributory) pension shall be returned to the insured person at such time as the Minister may determine, if application to that effect is made in writing to the Minister.
(2) The amount of a contribution to be returned to an insured person under sub-article (1) of this article shall be 53 per cent. of—
( a ) the amount of the self-employment contribution paid in accordance with subsection (a), (b) or (c) of section 17C of the Principal Act, or
( b ) the amount of the voluntary contribution paid in accordance with section 17G (1) of the Principal Act.
13F. (1) No contributions shall be returned under articles 13A, 13D or 13E of these Regulations in respect of an insured person who is entitled to or in receipt of a retirement pension, an old age (contributory) pension or an old age (non-contributory) pension.
(2) Where—
( a ) contributions have been returned on or after the 1st day of November, 1990 under articles 13A, 13D or 13E of these Regulations in respect of an insured person who subsequently becomes entitled to an old age (non-contributory) pension, the amount so returned, together with any interest payable under article 13G, shall be repayable by such person to the Social Insurance Fund or may be treated as a payment to him on account of that pension,
( b ) contributions have been returned under articles 13A, 13D or 13E of these Regulations in respect of an insured person who subsequently becomes entitled to a retirement pension or an old age (contributory) pension, the amount so returned, together with any interest payable under article 13G, shall be repayable by such person to the Social Insurance Fund or may be treated as a payment to him on account of that pension.
(3) On the death of an insured person the Minister may allow such person as he may think fit to proceed with or to make a claim for a return of contributions under article 13A, 13D or 13E of these Regulations in the name of such insured person.
(4) On the death of an insured person any amount due to be returned under articles 13A, 13D or 13E of these Regulations may be paid or distributed by the Minister without probate or other proof of title of the personal representative of the deceased as follows:—
( a ) where the insured person died leaving a will or other testamentary writing, the said sum may be paid or distributed to or among such of the persons appearing to be beneficially entitled thereto under the said will or testamentary writing as the Minister thinks proper and that to the exclusion of all others, without prejudice to any remedy which such others may have for recovery of the amount so paid or distributed as aforesaid against the person or persons receiving that amount,
( b ) where the insured person died intestate, the said amount may be paid or distributed to or among such persons as appear to the Minister to be beneficially entitled thereto, whether as next-of-kin or otherwise according to law or as creditors (including any person entitled to be paid or repaid the funeral expenses of the insured person) or to or among such of the said persons as the Minister thinks fit and that to the exclusion of all others.
(5) The receipt of any person of the age of sixteen years or upwards for any amount paid in accordance with sub-articles (3) and (4) of this article shall be a good discharge to the Minister and the Social Insurance Fund for the amount so paid.
(6) Where the Minister is satisfied that any amount or part thereof payable under sub-articles (3) and (4) of this article is needed for the benefit of any person under the age of sixteen, he may obtain a good discharge therefor by paying the amount of part thereof to a person over that age who satisfies the Minister that he will apply the amount so paid for the benefit of the person under the age of sixteen.
(7) The Minister upon making any payment in accordance with sub-articles (3), (4) or (6) of this article shall be discharged from all liability in respect of any amount of amounts so paid.
13G. (1) Where contributions are returned by virtue of article 13A, 13D or 13E of these Regulations, the Minister may pay interest on amounts so returned, calculated in such manner as he may determine by reference to changes in the Consumer Prices Index as recorded by the Central Statistics Office.
(2) The provisions of this article shall apply only to amounts returned by virtue of section 13A, 13D or 13E on or after the 1st day of November, 1990.".
GIVEN under the Official Seal of the Minister for Social Welfare
this 31st day of October, 1990.
MICHAEL WOODS,
Minister for Social Welfare.
The Minister for Finance hereby consents to the making of the foregoing Regulations.
GIVEN under the Official Seal of the Minister for Finance
this 31st day of October, 1990.
ALBERT REYNOLDS,
Minister for Finance.
EXPLANATORY NOTE.
One of the qualifying conditions for receipt of old age (contributory) pension is that the claimant must have entered insurance before the age of 56 years. Where a person enters insurance after the age of 56 years he is entitled to a refund of any contributions paid in respect of old age (contributory) pension. These Regulations determine, in the case of self-employed contributors, the amount of the contribution paid in respect of the old age (contributory) pension and provide for its return to self-employed contributors who enter insurance after 56 years of age.
The Regulations also provide that refunds of the pension element of the PRSI contribution for employed and self-employed contributors will not be payable where the insured person qualifies for an old age (non-contributory) pension.
These Regulations also provide for the payment of interest on refunds of the pension element of the PRSI contribution.