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Social Welfare Consolidation Act 2005 (No. 26)Introductory TextActs Referred toPart 1 Preliminary (ss. 1-5)1. Short title.2. Interpretation.3. Interpretation generally.4. Regulations.5. Expenses.Part 2 Social Insurance (ss. 6-138)Chapter 1 Social Insurance Fund (ss. 6-11)6. Sources of moneys for benefits.7. Social Insurance Fund - expenditure on benefit.8. Social Insurance Fund - payments to National Training Fund.9. Social Insurance Fund.10. Actuarial review.11. Payments from Fund for acquisition of land, etc.Chapter 2 Employed Contributors and Employment Contributions (ss. 12-19)12. Employed contributors and insured persons.13. Employment contributions.14. Modified insurance.15. Calculation of reckonable earnings.16. Employment by more than one employer.17. Payment of contributions and keeping of records.17A. Return by employer to Revenue Commissioners.17B. Payment date for contributions.17C. Covid-19: special warehousing and interest provisions for contributions.18. Priority debts to Social Insurance Fund in a company winding-up.19. Winding-up and bankruptcy.Chapter 3 Self-Employed Contributors and Self-Employment Contributions (ss. 20-23)20. Self-employed contributors and insured persons.21. Rates of self-employment contributions and related matters.22. Regulations providing for determination of contributions payable.23. Regulations providing for collection of self-employment contributions, etcChapter 4 Voluntary Contributors and Voluntary Contributions (ss. 24-27)24. Voluntary contributors.25. Voluntary contributions by former employed contributors.26. Voluntary contributions by former self-employed contributors.27. Calculation of voluntary contributions.Chapter 5 Optional Contributors and Optional Contributions (ss. 28-30)28. Optional contributors and optional contributions.29. Rates of optional contributions and related matters.30. Regulations providing for determination of optional contributions payable and related matters.Chapter 5A Contributions by Public Office Holders (ss. 30A-30D)30A. Definitions.30B. Contributions by public office holders.30C. Payment of contributions into Social Insurance Fund.30D. Payment of contributions and keeping of records.Chapter 5B Contributions by Certain Employed Contributors (ss. 30E-30G)30E. Application of Chapter 5B.30F. Contribution payable by person to whom Chapter 5B applies.30G. Regulations providing for collection of contributions under Chapter 5B etc.Chapter 6 General (ss. 31-38BA)31. Employment outside State.32. Regulations varying rates and amounts of contributions.33. Exceptions and credits.34. Return of contributions paid in error.34A. Return of contributions - share-based remuneration.35. Return of contributions where entry into insurance occurs after specified age.36. Return of employment contributions in respect of certain seafarers37. Return of contributions - maintenance arrangements.38. Return of contributions payments to personal pensions.38A. Limitation on return of contributions.38B. Recovery of redundancy payments38BA. Calculation of certain rates of contribution applicable to part yearsChapter 6A Attribution of contributions in respect of certain payments made to address the effects of Covid-19 (ss. 38C-38G)38C. Application of Chapter 6A38D. Section 13: supplemental provisions for purposes of Chapter38E. Attribution of contributions: certain payments relating to Covid-1938F. Exchange of information in relation to Chapter38G. Section 13: additional supplemental provisions for purposes of ChapterChapter 7 Description of Benefits (s. 39)39. Description of benefits.Chapter 8 Illness Benefit (ss. 40-46)40. Entitlement to benefit.40A. Regulations in respect of persons to whom section 40(7) applies41. Conditions for receipt.42. Rate of benefit.43. Increases for qualified adult and qualified children.44. Duration of payment.45. Duration of payment (optional contributors).46. Disqualifications.Chapter 8A Partial Capacity Benefit (ss. 46A-46D)46A. Entitlement to benefit.46B. Rates of benefit.46C. Duration.46D. Regulations.Chapter 9 Maternity Benefit (ss. 47-51)47. Entitlement to and duration of benefit.48. Conditions for receipt.49. Rate of benefit.50. Disqualifications.51. Supplementary provisions.Chapter 10 Health and Safety Benefit (ss. 52-57)52. Entitlement to benefit.53. Conditions for receipt.54. Duration of payment.55. Rate of benefit.56. Increases for qualified adult and qualified children.57. Disqualifications.Chapter 11 Adoptive Benefit (ss. 58-61)58. Entitlement to and duration of adoptive benefit.59. Conditions for receipt.60. Rates of adoptive benefit.61. Disqualification.Chapter 11A Paternity Benefit (ss. 61A-61E)61A. Interpretation61B. Entitlement to and duration of benefit61C. Conditions for receipt61D. Rate of benefit61E. DisqualificationChapter 11B Parent's Benefit (ss. 61F-61J)61F. Interpretation61G. Entitlement to and duration of benefit61H. Conditions for receipt61I. Rate of benefit61J. DisqualificationChapter 12 Jobseeker’s Benefit (ss. 62-68A)62. Entitlement to benefit.62A. Refusal or failure to attend activation meetings relating to jobseeker's benefit.62B. Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker's benefit.62C. Giving of notice under section 62A or 62B.63. Condition for receipt (optional contributors).64. Conditions for receipt.65. Rate of benefit.65A. Rates of jobseeker's benefit relating to certain reckonable weekly earnings, certain reckonable weekly income and certain periods.66. Increases for qualified adult and qualified children.67. Duration of payment.68. Disqualifications.68A. Jobseeker's benefit - disqualification for course of study.Chapter 12A Jobseeker’s Benefit (Self-Employed) (ss. 68B-68K)68B. Interpretation68C. Entitlement to benefit and qualifying conditions68D.Conditions for receipt68E. Rate of benefit68F. Rate of jobseeker’s benefit (self-employed) relating to certain average reckonable weekly earnings and certain periods68G. Increases for qualified adult and qualified children68H. Duration of payment68I. Refusal or failure to attend activation meetings relating to jobseeker’s benefit (self-employed)68J. Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker’s benefit (self-employed)68K. DisqualificationsChapter 12AA Jobseeker's pay-related benefit (ss. 68KA-68KJ)68KA. Definitions (Chapter 12AA)68KB. Entitlement to benefit68KC. Regulations relevant to section 68KB68KD. Conditions for receipt68KE. Rate of benefit68KF. Duration of payment68KG. Refusal or failure to attend activation meetings relating to jobseeker's pay-related benefit68KH. Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker's pay-related benefit68KI. Disqualifications (jobseeker's pay-related benefit)68KJ. Jobseeker's pay-related benefit - disqualification for course of studyChapter 12B Covid-19 pandemic unemployment payment (ss. 68L-68P)68L. Covid-19 pandemic unemployment payment68M. Contribution conditions68N. Duration of Covid-19 pandemic unemployment payment68O. Rate of payment68P. Regulations for purposes of ChapterChapter 13 Occupational Injuries Benefits (ss. 69-98)69. Interpretation.70. Occupational injuries insurance.71. Insurable (occupational injuries) employment.72. Extension of meaning of references to accidents arising out of and in course of employment.73. Accidents in illegal employment and accidents outside State.74. Injury benefit.75. Disablement benefit.76. Increase of injury benefit and disablement pension for qualified adult and qualified children.77. Increase of disablement pension on account of incapacity.77A. Increase in disablement pension for qualified adult, qualified children etc.78. Increase of disablement pension where constant attendance needed.79. Adjustments for successive accidents.80. Entitlement to death benefit.81. Death benefit for bereaved partners and increases for qualified children, etc.82. Death benefit - parents.83. Death benefit - orphans.84. Death benefit - funeral expenses.85. Supplements to workmen's compensation payments.86. Cost of medical care.87. Insurance against prescribed diseases and injuries not caused by accident.88. Notice of accidents.89. Reporting of accidents by employers.90. Declaration that accident is an occupational accident.91. Disqualifications for injury benefit or disablement benefit and suspension of proceedings.92. Treating person as incapable of work, etc.93. Medical treatment.94. Rehabilitation.95. Research.96. Taking account of benefit in assessing damages.97. Saver for repeal of Workmen's Compensation Acts.98. Construction of certain references in Local Government (Superannuation) Act 1956.Chapter 14 Carer's Benefit (ss. 99-107)99. Interpretation.100. Entitlement to benefit.101. Conditions for receipt.102. Rate of benefit.103. Duration of payment.104. Medical examination.105. Payment of benefit.106. Disqualification.107. Regulations.Chapter 15 State pension (contributory) (ss. 108-113B)108. Entitlement to pension.108A. Long-term carer's qualifying contribution109. Conditions for receipt.110. Disregard of self-employment contributions in certain cases.111. Rate of pension.112. Increases (including increases for qualified adult and qualified children).113. Pre-1953 pension.113A. Entitlement for invalidity pension recipients.113B. Entitlement for State pension recipients.Chapter 16 State pension (transition) (ss. 114-117)114. Entitlement to pension.115. Conditions for receipt.116. Rate of pension.117. Increases (including increases for qualified adult and qualified children).Chapter 17 Invalidity Pension (ss. 118-122)118. Entitlement to pension.119. Conditions for receipt.120. Contributions paid under the National Health Insurance Acts.121. Rate of pension.122. Increases (including increases for qualified adult and qualified children).Chapter 18 Widow's (Contributory) Pension or Widower's (Contributory) Pension (ss. 123-129)123. Interpretation.123A. Qualified cohabitant.124. Entitlement to pension.124A. Entitlement to bereaved partner's pension.124B. Operation of section 124A and repeal of section 124-savers.125. Conditions for receipt.126. Rate of pension.127. Increases (including increases for qualified children).128. Disregard of self-employment contributions in certain cases.129. Certain claims.Chapter 19 Guardian’s Payment (Contributory) (ss. 130-133)130. Entitlement to allowance.131. Condition for receipt.132. Rate of allowance.133. Payment of allowance.Chapter 20 Bereavement Grant (ss. 134-136)134. Entitlement to grant.135. Conditions for receipt.136. Amount of grant.Chapter 21 Bereaved Parent Grant (s. 137)137. Entitlement to bereaved parent grant.Chapter 22 Treatment Benefit (s. 138)138. General provisions as to benefit.Part 3 Social Assistance (ss. 139-218)Chapter 1 Description of Social Assistance (s. 139)139. Description of assistance.Chapter 2 Jobseeker’s Allowance (ss. 140-148A)140. Interpretation.141. Entitlement to assistance.141A. Refusal or failure to attend activation meetings relating to jobseeker's allowance.141B. Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker's allowance.141C. Giving of notice under section 141A or 141B.142. Rates of allowance and effect of means on rates.142A. Rates of assistance ages 18 and 19 years.142B. Rates of assistance - ages 22 to 24 years.143. Regulations.144. Total amount payable to a couple.145. Certain claims.146. Amount of increases payable in respect of qualified child in certain cases.147. Disqualifications.148. Disqualifications - attending a course of study.148A. "Entitlement to jobseeker's allowance in certain circumstances.Chapter 3 Pre-Retirement Allowance (ss. 149-151)149. Entitlement to allowance.150. Rate of allowance (including increases for qualified adult and qualified children).151. Regulations.Chapter 4 State Pension (Non-Contributory) (ss. 152-160)152. Interpretation.153. Entitlement to pension.154. Statutory conditions.155. Special conditions for receipt of pension.156. Rate of pension and increase for qualified child.157. Increases (including increase for one of a couple).158. Amount of increases payable in respect of qualified child normally resident with beneficiary.159. Rate of pension for persons in receipt of other payments.160. Disqualifications.Chapter 5 Blind Pension (s. 161-161E)161. Interpretation.161A. Entitlement to pension.161B. Rate of pension.161C. Increases including increases for one of a couple.161D. Amount of increases payable in respect of a qualified child normally residing with beneficiary.161E. Disqualifications.Chapter 5A Blind Welfare Allowance (ss. 161F-161L)161F. Interpretation.161G. Entitlement to payment.161H. Rate of blind welfare allowance.161I. Increases for a qualified child.161J. Calculation of means - couples.161K. Payment while in an institution.161L. Disqualification.Chapter 6 Widow's (Non-Contributory) Pension, Widower's (Non-Contributory) Pension and Guardian's Payment (Non-Contributory) (ss. 162-171)162. Interpretation.Draft 162A. Saver.163. Entitlement to pension.164. Rate of pension.165. Increases.166. Disqualification.167. Avoidance of double pension.167A. Avoidance of double pensions in relation to surviving civil partner's (contributory) pension.168. Entitlement to a guardian's payment (non-contributory).169. Rate of pension.170. Civil proceedings.171. Payment of pension.Chapter 7 One-Parent Family Payment (ss. 172-178F)172. Interpretation.172A. Qualified child for purposes of one-parent family payment.173. Entitlement to payment.173A. Entitlement to one-parent family payment where youngest child has attained relevant age.173B. Entitlement to one-parent family payment in certain circumstances.174. Rate of allowance and increases for qualified children.175. Disqualification.176. Continuation of payment - amendment.177. Regulations.178. Transitional provisions - relevant payments.178A. Relevant payments - conditions for receipt.178B. One-parent family payment - transitional provisions in certain circumstances where child attains age of 14.178C. One-parent family payment - transitional provisions in certain circumstances where child attains relevant age.178D. One-parent family payment - continuation following certain disqualifications.178E. One-parent family payments - miscellaneous provisions relating to claims made on certain dates.178F. Report on one-parent family payment changes.Chapter 8 Carer's Allowance (ss. 179-186A)179. Interpretation.180. Entitlement to allowance.181. Rate of allowance.182. Payment of allowance.183. Prescribed relative allowance.184. Entitlement to prescribed relative allowance.185. Medical examination.186. Regulations.186A. Payment of carer's allowance in certain circumstances.Chapter 8A Domiciliary Care Allowance (ss. 186B-186H)186B. Interpretation.186C. Qualified child.186D. Qualified person.186E. Payments while child is resident in an institution.186F. Rate of payment.186G. Medical examination.186H. Only one domiciliary care allowance payable.Chapter 9 Supplementary Welfare Allowance (ss. 187-208)187. Interpretation.188. Definition of qualified child.189. Entitlement to supplementary welfare allowance.190. Exclusion of persons receiving full-time education.191. Exclusion of persons in full-time employment.192. Exclusion of persons not habitually resident in the State.193. Persons affected by trade disputes.194. Administration.195. Conditions for grant of supplementary welfare allowance.195A. Refusal or failure to attend activation meetings relating to supplementary welfare allowance.195B. Refusal or failure to participate in prescribed schemes, programmes or courses relating to supplementary welfare allowance.195C. Giving of notice under section 195A or 195B.196. Calculation of supplementary welfare allowance.197. Weekly amounts of supplementary welfare allowance for persons of no means.198. Weekly or monthly supplements.198A. Payment of rent supplement in certain circumstances.198B. Offence for failing to provide certain information following payment of rent supplement under section 198.198C. Determination of claims for rent supplement under section 198.199. Disqualifications.200. Allowances in kind.201. Power to make single payment for exceptional need.202. Grant of supplementary welfare allowance in cases of urgency.203. Supplementary welfare allowance granted to persons in receipt of certain Health Service Executive payments.204. Recoupment of supplementary welfare allowance.205. Recoupment of supplementary welfare allowance (continued).206. Arrangements for burials.207. Financing of Health Service Executive expenditure on supplementary welfare allowance.208. Transfer of certain property.Chapter 10 Disability Allowance (ss. 209-212)209. Interpretation.210. Entitlement to allowance.211. Rate of allowance (including increases for qualified adult and qualified children).212. Disqualification.Chapter 11 Farm Assist (ss. 213-218)213. Interpretation.214. Entitlement to allowance.215. Rate of allowance (including increases for qualified adult and qualified children).216. Amount of increases payable in respect of qualified child in certain cases.217. Total amount payable to a couple.218. Disqualifications.Part 4 Child Benefit (ss. 219-223)219. Qualified child.220. Qualified person.220A. Regulations221. Amounts of child benefit.221A. Compensatory payment.221B. Additional payment for newborn or adopted child222. Exclusion of child benefit for superannuation or pension purposes.223. Payments to persons absent from State.Part 4A Early Childcare Supplement (223A-223B)223A. Entitlement to early childcare supplement.223B. Amount of early childcare supplement.Part 5 Carer's Support Grant (ss. 224-226)224. Interpretation.225. Entitlement to carer's support grant.226. Medical examination.Part 6 Working family payment (ss. 227-233)227. Interpretation.228. Working family payment.229. Rate of supplement.230. Period of payment.230A. Person to be regarded as member of one family only.231. Person to whom supplement is payable.232. Regulations.233. Receipt of claims.Part 7 Continued Payment for Qualified Children (ss. 234-238)234. Entitlement to payment.235. Weekly rate of payment.236. Period of payment.237. Disqualification.238. Regulations.Part 7A Back to work family dividend (ss. 238A-238F)238A. Definitions238B. Entitlement to dividend238C. Duration of dividend238D. Rate of dividend238E. Regulations238F. Cessation of Part 7APart 8 EU Payments (s. 239)239. Certain EU payments - entitlement to island allowance.Part 8A Certain Payments - Entitlement to Island Allowance (s. 239A)239A. Certain payments - entitlement to island allowancePart 9 General Provisions Relating to Social Insurance, Social Assistance and Insurability (ss. 240-298)Preliminary (s. 240)240. Definition.Chapter 1 Claims and Payments (ss. 241-246)241. Claims.242. Payments.243. Payment in respect of loss of purchasing power.244. Payment to persons other than claimant or beneficiary.244A. Information to be supplied by claimants and beneficiaries for profiling and activation purposes.245. Statutory declarations.246. Provision with respect to habitual residence.Chapter 2 Provisions Relating to Entitlement (ss. 247-249)247. Avoidance of multiple payments.247A. Disqualification for benefit while participating in certain employment programmes.247B. Disqualification from certain payments while participating in Community Employment.247C. Disqualification from receipt of benefit where identity not authenticated.247D. Disqualification from certain payments where person is resident in designated accommodation centre.248. Payments after death.249. Absence from State or imprisonment.Chapter 3 Appointment and Duties of Social Welfare Inspectors (ss. 250-250C)250C. Attendance at, and participation in, questioning of detained person by relevant officers during interview by member of An Garda Síochána250. Social welfare inspectors.250A. Information to be furnished by financial institutions.250B. Authorised officers.Chapter 4 Offences, Miscellaneous Control Provisions and Proceedings (ss. 251-274A)251. False statements and offences, including offences relating to bodies corporate.252. Offences in relation to employment contributions.253. Notification by employer or other person of commencement of employment.254. Records to be maintained.255. Information to be given by employers to Minister.256. Application of Probation of Offenders Act 1907.257. Penalties.258. Failure to keep records.259. Loss of benefit due to employer's default.260. Information required by Minister.261. Exchange of information.261A. Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc.262. Personal public service number.262A. Offence.263. Public services card.263A. Cancellation and surrender of public services card.263B. Authentication of identity.264. Payment card.265. Sharing of information.266. Data exchange - provision of education.267. Data exchange - sharing of personal public service number.268. Data exchange - health provisions.269. Data exchange - rented accommodation.270. Data exchange - correction of inaccurate information.271. Definition of information.272. Provisions relating to prosecutions.273. Civil proceedings - Criminal Assets Bureau.274. Evidence.274A. Evidence in proceedings in relation to proving unemployment by electronic communication.Chapter 5 Alienation of Books and Documents (ss. 275-278)275. Application.276. Prohibition of alienation of documents.277. Avoidance of alienation of documents.278. Return of documents on demand.Chapter 6 Miscellaneous Provisions (ss. 279-298)279. Provisions relating to maintenance.280. Free certificates.281. Stamp duty.282. Birth, marriage and death certificates.283. Inalienability.284. Means for purpose of Debtors Act (Ireland) 1872.285. Exclusion in assessment of damages.286. Taking account of illness benefit and invalidity pension in assessing certain damages.287. Reciprocal arrangements.288. Provision of consultancy, training and contract services, etc.289. Administration of social welfare schemes.289A. Arrangements with payment service providers290. Budgeting in relation to social welfare payments.290A. Budgeting in relation to certain rent payments.290B. Limitations on budgeting under sections 290 and 290A.291. Regulations in relation to unpaid rent.292. Regulations varying rates of benefit or assistance.293. Effect of means on certain rates of assistance.294. Regulations in relation to benefit or assistance.295. Application of provisions of this Act, etc., by regulations.296. Payment of increases in respect of qualified children.296A. Normal residence of qualified child.297. Regulations in relation to payment of qualified adult increase in certain cases.298. Qualified adult (administrative schemes).Part 9A Status of Persons Participating in Certain Employment Programmes (s. 298A)298A. Status of persons engaged in work experience pursuant to certain placements.Part 10 Decisions, Appeals and Social Welfare Tribunal (ss. 299-333)Chapter 1 Deciding Officers and Decisions by Deciding Officers (ss. 299-303)299. Appointment of deciding officers and designated persons.300. Decisions by deciding officers.300A. Opinion of medical assessor301. Revision of decisions by deciding officers.302. Effect of revised decisions by deciding officers.303. Reference by deciding officer to appeals officer.Chapter 2 Appeals Officers, Chief Appeals Officer and Decisions by Appeals Officers (ss. 304-321)304. Appointment of appeals officers.305. Chief Appeals Officer.306. Reference to High Court.307. Appeals to Circuit Court.308. Annual report.309. Appointment of assessors.310. Other functions of Chief Appeals Officer.311. Appeals and references to appeals officers.312. Supplementary welfare allowance - appeals.313. Power to take evidence on oath.314. Notification to persons to attend and give evidence or produce documents at appeal hearing.315. Procedure where assessor appointed.316. Award of expenses.317. Revision by appeals officer of decision of appeals officer.318. Revision by Chief Appeals Officer of decision of appeals officer.319. Effect of revised decision by appeals officer.320. Decision of appeals officer to be final and conclusive.321. Supplementary welfare allowance.Chapter 3 Supplementary Welfare Allowance - Determinations and Appeals (ss. 322-325)322. Determination of entitlement to supplementary welfare allowance.323. Appeals from certain determinations.324. Revision of determination of entitlement to supplementary welfare allowance.325. Effect of revised determination by employee of Health Service Executive.Chapter 4 General Provisions Relating to Decisions and Appeals (ss. 326-330)326. Appeals - oral hearings.327. Appeals to High Court.327A. Appeal to High Court by Minister.328. Certificate by deciding officer, appeals officer or designated person.329. Revision to include revision consisting of reversal.330. Regulations.Chapter 5 Social Welfare Tribunal (ss. 331-333)331. Application for adjudication by Social Welfare Tribunal.332. Adjudications by Social Welfare Tribunal.333. Social Welfare Tribunal.Part 11 Overpayments, Repayments, Suspension of Payment, etc. (ss. 333A-343)333A. Interpretation (Part 11)334. Interim payments and suspension of payment.335. Overpayments.336. Repayment of benefit, assistance, etc., overpaid.337. Liability to repay where person convicted of offence.338. Recovery of debts.339. Distribution of assets.340. Recovery of payments from financial institutions.341. Recovery of sums due by civil proceedings or by deduction from other payments.342. Repayment of amounts due to be deferred, suspended, reduced or cancelled.342A. Repayment of amounts due arising from false or misleading statements or wilful concealment of facts.343. Effect of decision for purposes of proceedings.Part 11A Attachment (ss. 343A-343K)343A. Interpretation.343B. Person to whom notice of attachment may be given.343C. Circumstances of overpaid person.343D. Proposal to give a notice of attachment.343E. Attachment of earnings.343F. Attachment of money in financial institution.343FA. Attachment of money from State343G. Dispute.343H. Notice of attachment.343I. Revocation of notice of attachment.343J. Supplemental matters relating to notices of attachment.343K. Offences.Part 11B Recovery of certain benefits and assistance (ss. 343L-343X)343L. Interpretation.343M. Application of Part.343N. Specified period.343O. Specified benefits.343P. Application for statement of recoverable benefits.343PA. Issuing of statements and revised statements of recoverable benefits by Minister343PB. Transfer of personal data, under Part 11B, to compensator in United Kingdom343Q. Period of validity of statements and revised statements of recoverable benefits343R. Obligation to pay recoverable benefits.343S. Reduction of compensation payment to injured person.343T. Discharge of liability to injured person.343U. Refund to compensator where specified benefit not paid.343V. Appeal under section 311.343W. More than one compensator making compensation payment.343X. Transitional arrangementsPart 12 Liability to Maintain Family (ss. 344-359)344. Interpretation.345. Liability to maintain family.346. Contribution towards benefit or allowance.347. Attachment of earnings order.348. Employer's obligations in relation to attachment of earnings order.349. Payments under attachment of earnings order.350. Powers of District Court.351. Changes in employment.352. Determinations by District Court.353. Liable relative in service of State.354. Discharge, variation or lapse of attachment of earnings order.355. Cesser.356. Offences.357. Payments under order of court to offset contributions.358. Recipient of benefit or allowance to transfer to competent authority payments under order of court.359. Investigations by Health Service Executive.Part 12A Employment schemes and other schemes and programmes (s. 359A-359B)359A. Functions of Minister in relation to employment schemes and related schemes and programmes.359B. Discrimination on grounds of age in relation to employment schemes and other schemes and programmesPart 13 Commencement, Repeals and Continuance (ss. 360-364)360. Repeals.361. Continuity of repealed enactments.362. Continuance of officers, instruments and documents.363. Continuity of insurance under old codes.364. Commencement.Schedule 1 Employments, Excepted Employments and Excepted Self-Employed ContributorsSchedule 1, Part 1 EmploymentsSchedule 1, Part 2 Excepted EmploymentsSchedule 1, Part 3 Excepted Self-Employed ContributorsSchedule 2 Rates of BenefitsSchedule 2, Part 1 Rates of Periodical Benefits and IncreasesSchedule 2, Part 2 Occupational Injuries Benefits - Gratuities and GrantSchedule 2, Part 3 Disablement PensionSchedule 2, Part 4 Increases of Disablement PensionSchedule 2, Part 5 Bereavement GrantSchedule 2, Part 6 Covid-19 Pandemic Unemployment PaymentSchedule 3 Rules as to Calculation of MeansSchedule 3, Part 1 DefinitionsSchedule 3, Part 2 Jobseeker's Allowance, Pre-Retirement Allowance, Disability Allowance and Farm AssistSchedule 3, Part 3 State Pension (Non-Contributory)Schedule 3, Part 4 Supplementary Welfare AllowanceSchedule 3, Part 5 Blind Pension, Widow's (Non-contributory) Pension, Widower's (Non-Contributory) Pension, Guardian's Payment (Non-Contributory), One-Parent Family Payment and Carer's AllowanceSchedule 3, TablesSchedule 4 Rates of AssistanceSchedule 4, Part 1 Rates of periodical social assistance and increasesSchedule 4, Part 2 Increases of state pension (non-contributory) for one of a couple where spouse, civil partner or cohabitant of that person has not attained pensionable ageSchedule 4, Part 3 Increase of blind pension for one of a couple where spouse, civil partner or cohabitant of that person has not attained pensionable ageSchedule 4, Part 4 Amounts of Child Benefit During the Period Beginning on 1 January 2013 and Expiring on 31 December 2013Schedule 4, Part 5 Amount of Domiciliary Care AllowanceSchedule 4, Part 6 Amounts of Child BenefitSchedule 5 Specified BodiesSchedule 5A Specified weekly paymentsSchedule 6 Commencement of Certain ProvisionsSchedule 7 Enactments Repealed
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AI Summary of 30F. Contribution payable by person to whom Chapter 5B applies.

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2025 - 30 September 2026
Version 4 of 7

30F. Contribution payable by person to whom Chapter 5B applies.

(1) Subject to subsection (1A) and section 38BA, a person to whom this Chapter applies shall, in addition to any employment contribution which that person is liable to pay under Chapter 2 of Part 2 or regulations made under that Chapter, be liable to a contribution at the rate of 4.2 per cent of any reckonable emoluments and reckonable income referred to in section 30E and received in a contribution year.

(1A) A contribution shall not be payable in accordance with this Chapter in respect of reckonable income referred to in section 30E(2) or unearned reckonable income referred to in section 30E(3) for any contribution year in which a person to whom this Chapter applies is not a chargeable person within the meaning of section 959A of the Act of 1997.

(2) A contribution payable in accordance with this Chapter shall be disregarded in determining whether the contribution conditions for any benefit are satisfied.

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