Section 2(1) of the Principal Act is amended -

(a) by substituting the following definition for the definition of "reckonable earnings" (amended by section 13 of the Act of 2011):

"'reckonable earnings’ means, subject to section 13(2)(da) -

(a) in the case of an employed contributor, not being a special contributor, emoluments derived from insurable employment or insurable (occupational injuries) employment (other than such emoluments that may be prescribed) to which Chapter 4 of Part 42 of the Act of 1997 applies, but without regard to Chapter 1 of Part 44 of that Act, and

(b) in the case of a special contributor -

(i) salaries, wages or other remuneration including non-pecuniary remuneration derived from insurable employment or insurable (occupational injuries) employment to which the Act of 1997 (other than Chapter 4 of Part 42) applies or would apply if the employed contributor in receipt of the remuneration were resident in the State, but without regard to Chapter 1 of Part 44 of that Act, and

(ii) payments to persons attending or engaged in courses or schemes provided or approved by -

(I) An Foras Áiseanna Saothair,

(II) Teagasc, or

(III) the National Tourism Development Authority,

and reckonable earnings shall include -