S I No 530 of 2014


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EXPLANATORY NOTE

 

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

Section 6 of the Social Welfare and Pensions Act 2014 clarifies the powers
contained in the Social Welfare Consolidation Act 2005 which enable the Minister
for Employment Affairs and Social Protection to make regulations to provide for refunds of employer
PRSI contributions in the case of certain seafarers. The seafarers in question
are those employed on board vessels that are registered in a Member State of
the EU or European Economic Area and which provide scheduled passenger
services between ports within those States.

This Order provides for the commencement of section 6 of the Social Welfare
and Pensions Act 2014 with effect from 1 January 2015.

Last modified:04/12/2014