S.I. 102 of 2013


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S.I. No. 102 of 2013.

SOCIAL WELFARE (EMPLOYERS' PAY-RELATED SOCIAL INSURANCE EXEMPTION SCHEME) (AMENDMENT) REGULATIONS 2013

EXPLANATORY NOTE

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

These Regulations provide for the continuation of the operation of the
Employer Job (PRSI) Exemption Scheme, which was introduced in 2012 and
applied to additional employees taken on during 2012, to apply to additional
employees taken on during the period from 1 January 2013 to 30 June 2013.

Under this exemption scheme private sector employers who take on additional
employees during the period from 1 January 2012 to 30 June 2013 are exempted
from having to pay the employer’s portion of the PRSI contribution in respect
of the earnings paid to those additional employees. The period of this exemption
lasts for 18 months. The job must be new, additional, be for at least 30 hours a
week and last for at least 6 months.

Last modified:10/04/2013