S.I. No. 230 of 2012.
SOCIAL WELFARE AND PENSIONS ACT 2012 (SECTIONS 9 AND 16) (COMMENCEMENT) ORDER 2012
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
Section 9 of the Social Welfare and Pensions Act 2012 provides for an amendment of the general provisions contained in section 13(4) of the Social Welfare Consolidation Act 2005 which make the employer liable, in the first instance, for the deduction of both the employee and employer elements of the PRSI contribution in relation to his or her employees. Section 9 of the Social Welfare and Pensions Act 2012 imposes an obligation on employees and former employees, as opposed to their employers, to pay PRSI liabilities on certain share options. This Order provides for the commencement of these provisions with effect from 1st July 2012.
Section 16 of the Social Welfare and Pensions Act 2012 provides that where a recipient of jobseeker's benefit is working for part of a week, entitlement to that benefit will be based on a 5 day week rather than a 6 day week, as is the case at present. This Order provides for the commencement of these provisions with effect from the 26th July 2012.