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Social Welfare and Pensions Act 2012 (No. 12)Introductory TextActs Referred toPart 1 Preliminary and General (s. 1)1. Short title, collective citations, construction and commencement.Part 2 Amendments to Social Welfare Acts (ss. 2-19)2. Definitions.3. Voluntary contributors - amendment.4. One-parent family payment - amendments.5. Entitlement to one-parent family payment - amendments.6. Schedule 5 - amendments.7. Disqualification from certain payments while participating in Community Employment.8. Reckonable earnings - amendment.9. Employer not liable to deduct employment contributions in certain circumstances.10. Share-based remuneration - amendments to PRSI liability.11. Return of contributions - share-based remuneration.12. Entitlement to mortgage interest supplement.13. Sharing of information - amendment.14. Investigation and determination of claims for rent supplement under section 198.15. Provision of information for the purpose of establishing identity.16. Entitlement to jobseeker's benefit - amendment.17. Social welfare inspectors - amendment.18. Social Insurance Fund.19. Budgeting in relation to social welfare payments - amendments.Part 3 Amendments to Pensions Act 1990 (ss. 20-40)20. Definition.21. Amendment of section 2 of Principal Act.22. Guidance of Society of Actuaries in Ireland, Board or any other person.23. Amendment of section 33 of Principal Act.24. Amendment of section 34 of Principal Act.25. Amendment of section 40 of Principal Act.26. Amendment of section 41 of Principal Act.27. Amendment of section 42 of Principal Act.28. Amendment of section 43 of Principal Act.29. Provisions relating to funding standard and funding standard reserve.30. Amendment of section 45 of Principal Act.31. Amendment of section 46 of Principal Act.32. Limitations on calculation of resources of relevant schemes.33. Amendment of section 48 of Principal Act.34. Amendment of section 49 of Principal Act.35. Amendment of section 50 of Principal Act.36. Amendment of section 51A of Principal Act.37. Amendment of section 53E of Principal Act.38. Amendment of section 55 of Principal Act.39. Trustee consent for early retirement.40. Amendment of Second Schedule to Principal Act.
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AI Summary of 10. Share-based remuneration - amendments to PRSI liability.

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 May 2012 - onwards

10. Share-based remuneration - amendments to PRSI liability.

Section 2(1) of the Principal Act is amended in the definition of "share-based remuneration" (inserted by section 13 of the Social Welfare Act 2011) -

(a) in paragraph (d), by substituting "section 510(2) of that Act," for "section 510(2) of that Act, and",

(b) in paragraph (e), by substituting "section 519A of that Act, and" for "section 519A of that Act,", and

(c) by inserting the following paragraph after paragraph (e):

"(f) in the case of emoluments (within the meaning of section 983 of the Act of 1997) received by an employee or director in the form of shares (including stock) in -

(i) the company in which the employee or director holds his or her office or employment, or

(ii) a company which has control (within the meaning of section 432 of the Act of 1997) of that company,

the amount referred to in section 985A(3) of the Act of 1997,".

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