S.I. No 514 of 2014


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S.I. No. 514 of 2014.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (NO. 6) (RETURN OF CONTRIBUTIONS) REGULATIONS 2014

EXPLANATORY NOTE

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

Section 7 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 provides for a number of amendments to the Social Welfare Consolidation Act 2005 to take account of the provisions of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, including an extension of the provisions for refunds of PRSI contributions in respect of payments made under a maintenance arrangement to include maintenance arrangements which are for the benefit of a party to a civil partnership or a cohabitant.

These Regulations amend the provisions of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996) to extend the refund arrangements which apply in respect of PRSI contributions paid by contributors in respect of maintenance payments which are for the benefit of married persons. The refund arrangements will now include refunds of PRSI contributions paid by contributors in respect of maintenance payments which are for the benefit of civil partners and cohabitants.

The amount of PRSI to be refunded in any contribution year is calculated by reference to the amount of PRSI paid on the portion of that person's reckonable earnings, reckonable income, reckonable emoluments or renumeration, as appropriate, which corresponds to the amount of the maintenance paid in that contribution year.

Where PRSI is paid at more than one rate during a contribution year (for example, where a person is both a self-employed contributor and an optional contributor), the amount to be refunded is calculated by reference to the highest rate of PRSI contribution paid in that year.

Where the amount of that person's reckonable earnings, reckonable income, reckonable emoluments or remuneration, as appropriate, on which the highest rate of PRSI contribution has been paid in that contribution year is less than the amount of maintenance paid, the refund is calculated by reference to the aggregate of—

  1. the amount of PRSI paid at the highest rate,
  2. the amount of PRSI paid at the next highest rate,

and so forth, until the total amount of that person's reckonable earnings, reckonable income, reckonable emoluments or renumeration, as appropriate, equals the total amount of maintenance paid in that contribution year.

Last modified:18/11/2014