AI Summary of 13. Employment contributions.
This section outlines the obligations of employed contributors and their employers regarding employment contributions. It stipulates that no contributions are due if an employed contributor's earnings do not exceed €352 per week. Contributions commence at a reduced rate of 4.2% for earnings between €352 and €424, escalating to 8% or 10.25% based on the level of earnings for employer contributions.
Furthermore, regulations allow for recovery of contributions by employers, subject to specific conditions, including the prohibition against deducting employer contributions from an employee's remuneration. Notably, special provisions apply for certain employment types and agreements with the Revenue Commissioners regarding tax and contributions.
13. Employment contributions.
(1) Employment contributions shall be paid by employed contributors and their employers in accordance with this section.
(a) Where in any contribution week a payment of not more than €352 per week (or the equivalent thereof in respect of an employed contributor remunerated otherwise than on a weekly basis) is made to or for the benefit of an employed contributor in respect of reckonable earnings of that contributor relating to an employment, a contribution shall not be payable by that employed contributor in respect of those earnings from that employment.
(b) Subject to regulations under section 14, 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 -
(i) a contribution shall be payable by the employed contributor, and