S.I. No. 347 of 2014


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S.I. No. 347 of 2013.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (NO. 3) (EXCEPTED SELF-EMPLOYED CONTRIBUTORS) REGULATIONS 2014

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

Section 19 of the Social Welfare and Pensions Act 2014 provides for the transposition of Directive 2010/41/EU of the European Parliament and of the Council of 7 July 20101 on the application of the principle of equal treatment between men and women engaged in an activity in a self-employed capacity, in so far as that Directive relates to ensuring that the spouse or civil partner of a self-employed worker can benefit from social protection in accordance with national law.

The amendments provided for in section 19 of the Social Welfare and Pensions Act 2014 mean that liability for social insurance contributions is being extended, with effect from 1 January 2014 or 1 August 2014 (depending on when tax and accordingly, PRSI is charged on their income), to spouses and civil partners of self-employed contributors who are not business partners or employees, where they perform the same or ancillary tasks to the self-employed contributor. Liability for self-employment PRSI contributions in the case of such spouses and civil partners will be subject to the same annual income threshold that applies in the case of self-employed contributors in general, i.e. €5,000.

Article 94 of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996) prescribes a range of relatives of a self-employed contributor who are excepted from liability for self-employment contributions where these relatives are —

  1. participating in the business of the self-employed contributor,
  2. performing the same tasks or ancillary tasks to those performed by the self-employed contributor, and
  3. are not partners in the business of the self-employed contributor.

Following on from the amendments provided for in section 19 of the Social Welfare and Pensions Act 2014, these Regulations delete the references to a husband, wife or civil partner of a self-employed contributor in the list of relatives currently excepted from liability for self-employment contributions by virtue of article 94 of S.I. No. 312 of 1996.

Last modified:29/07/2014