S.I. No. 512 of 2014


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S.I. No. 512 of 2014.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (NO. 5) (MODIFICATIONS OF SOCIAL INSURANCE) REGULATIONS 2014

EXPLANATORY NOTE

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

Certain permanent and pensionable employees in the civil service, local and public authorities and in other public bodies are liable for modified rates of PRSI contributions and, in return, are entitled to a limited range of social insurance benefit, i.e. Widow/Widower's or Surviving Civil Partner's (Contributory) Pension, Guardian's Payment (Contributory) and Carer's Benefit. In general, the modified rates of PRSI contributions apply to civil and public servants who were employed in a permanent and pensionable capacity before 6th April 1995 and who continue to be so employed.

These Regulations provide for the continuation of the payment of the existing modified rate of PRSI contributions being paid by certain employees of An Post who transfer to the new National Lottery company on the transfer of the National Lottery licence to Premier Lotteries Ireland Ltd.

In order to be entitled to continue to pay the modified rate of PRSI contributions, the employees of An Post who transfer to Premier Lotteries Ireland Ltd. must continue to be employed by Premier Lotteries Ireland Ltd. under terms and conditions which provide—

  1. that such persons are employed in a permanent and pensionable capacity, and
  2. for payment during illness on a basis considered adequate by the Minister for Employment Affairs and Social Protection.
Last modified:18/11/2014