First Previous (Chapter 4 Voluntary Contributors and Voluntary Contributions) Next (Chapter 6 General)

26 2005

Social Welfare Consolidation Act 2005

Chapter 5

Optional Contributors and Optional Contributions

Optional contributors and optional contributions.

[1993 (No. 2) s4]

28. —(1) A person engaged in share fishing shall, subject to the conditions that may be prescribed, be entitled to opt to become an insured person (“optional contributor”) paying contributions under this Chapter (“optional contributions”) which shall be payable in each contribution year with effect from the contribution year ending on 5 April 1994 at the time and in the manner that may be prescribed.

[1993 (No. 2) s4]

(2) An optional contributor ceases to be an optional contributor where he or she—

(a) ceases to be a person engaged in share fishing,

(b) ceases to be a self-employed contributor, or

(c) fails, in any contribution year, to pay an optional contribution which by virtue of being an optional contributor, he or she is liable to pay.

Rates of optional contributions and related matters.

[1993 (No.2) s4; 2004 s6(1)]

29. —(1) Optional contributions shall be payable by optional contributors in accordance with the following provisions:

(a) subject to paragraph (b), an optional contributor shall pay an optional contribution of the greater of an amount equal to 4 per cent of his or her reckonable income in excess of €2,500 in the preceding contribution year, or €200;

(b) an optional contribution shall not be payable in respect of so much (if any) of the reckonable income of an optional contributor in any contribution year which exceeds €44,180.

[1993 (No.2) s4]

(2) Subject to regulations under section 30 , where an optional contribution has been paid by an optional contributor of not less than the amount that he or she is liable to pay under subsection (1), he or she shall be regarded as having paid contributions for each contribution week in that contribution year and, where the contribution paid is less than that appropriate amount, no contribution shall be regarded as having been paid by the optional contributor in respect of any week of that contribution year.

[1993 (No.2) s4; 2001 s37 & Sch F]

(3) Regulations may provide for adjustments in the calculation of amounts payable in respect of optional contributions to facilitate computation and for the elimination from optional contributions of amounts of not more than 5 cent and for the rounding up of amounts of more than 5 cent but less than 10 cent to 10 cent.

[1993 (No.2) s4]

(4)  (a) Subject to paragraph (b), optional contributions shall be disregarded in determining whether the contribution conditions for any benefit other than disability benefit, unemployment benefit or treatment benefit are satisfied.

(b) The contribution conditions for the benefits referred to in paragraph (a) shall not be regarded as being satisfied unless all optional contributions payable by an optional contributor in accordance with this Chapter have been paid.

Regulations providing for determination of optional contributions payable and related matters.

[1993 (No.2) s4]

30. —Regulations may provide for—

(a) the determination of optional contributions payable, the amount or rates of those contributions, and the contribution weeks in respect of which those contributions shall be regarded as having been paid, in the case of a person who—

(i) becomes for the first time an optional contributor,

(ii) ceases to be an optional contributor, or

(iii) in any contribution year has reckonable earnings and reckonable income,

and

(b) any matter ancillary or incidental to any of the matters referred to in paragraph (a).