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Irish Statutory Instruments


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S.I. No. 74/1974 -- Social Welfare (Scale of Pay-Related Contributions) Regulations, 1974.

S.I. No. 74/1974 -- Social Welfare (Scale of Pay-Related Contributions) Regulations, 1974. 1974 74

S.I. No. 74/1974:

SOCIAL WELFARE (SCALE OF PAY-RELATED CONTRIBUTIONS) REGULATIONS, 1974.

SOCIAL WELFARE (SCALE OF PAY-RELATED CONTRIBUTIONS) REGULATIONS, 1974.

The Minister for Social Welfare, in exercise of the powers conferred on him by section 3 of the Social Welfare Act, 1952 (No. 11 of 1952) and by sections 9 and 15 of the Social Welfare (Pay-Related Benefit) Act, 1973 (No. 2 of 1973) hereby makes the following Regulations:--

1. These Regulations may be cited as the Social Welfare (Scale of Pay-Related Contributions) Regulations, 1974, and shall come into operation on the 6th day of April, 1974.

2. Where a payment of reckonable earnings is made to or for the benefit of an employed Contributor, any fraction of a pound in that payment may be disregarded in calculating the amount of pay-related contributions payable in respect of that payment and the amounts of the pay-related contributions payable by the employed contributor and the employer may be taken to be the amounts set out in columns 2 and 3, respectively, of the following Schedule opposite the number of pounds in that payment set out in column 1 of that Schedule.

SCHEDULE.

Scale of pay-related contributions chargeable on each payment of reckonable earnings less fractions of a pound.

Column 1

Earnings

Column 2

Employee's Contribution

Column 3

Employer's Contribution

Column 1

Earnings

Column 2

Employee's Contribution

Column 3

Employer's Contribution

Column 1

Earnings

Column 2

Employee's Contribution

Column 3

Employer's Contribution

£ £ £ £ £ £ £ £ £
1 0·01 0.02 35 0·35 0·70 68 0·68 1·36
2 0·02 0·04 36 0·36 0·72 69 0·69 1·38
3 0·03 0·06 37 0·37 0·74 70 0·70 1·40
4 0·04 0·08 38 0·38 0·76 71 0·71 1·42
5 0·05 0·10 39 0·39 0·78 72 0·72 1·44
6 0·06 0·12 40 0·40 0·80 73 0·73 1·46
7 0·07 0·14 41 0·41 0·82 74 0·74 1·48
8 0·08 0·16 42 0·42 0·84 75 0·75 1·50
9 0·09 0·18 43 0·43 0·86 76 0·76 1·52
10 0·10 0·20 44 0·44 0·88 77 0·77 1·54
11 0·11 0·22 45 0·45 0·90 78 0·78 1·56
12 0·12 0·24 46 0·46 0·92 79 0·79 1·58
13 0·13 0·26 47 0·47 0·94 80 0·80 1·60
14 0·14 0·28 48 0·48 0·96 81 0·81 1·62
15 0·15 0·30 49 0·49 0·98 82 0·82 1·64
16 0·16 0·32 50 0·50 1·00 83 0·83 1·66
17 0·17 0·34 51 0·51 1·02 84 0·84 1·68
18 0·18 0·36 52 0·52 1·04 85 0·85 1·70
19 0·19 0·38 53 0·53 1·06 86 0·86 1·72
20 0·20 0·40 54 0·54 1·08 87 0·87 1·74
21 0·21 0·42 55 0·55 1·10 88 0·88 1·76
22 0·22 0·44 56 0·56 1·12 89 0·89 1·78
23 0·23 0·46 57 0·57 1·14 90 0·90 1·80
24 0·24 0·48 58 0·58 1·16 91 0·91 1·82
25 0·25 0·50 59 0·59 1·18 92 0·92 1·84
26 0·26 0·52 60 0·60 1·20 93 0·93 1·86
27 0·27 0.54 61 0·61 1·22 94 0·94 1·88
28 0·28 0·56 62 0·62 1·24 95 0·95 1·90
29 0·29 0·58 63 0·63 1·26 96 0·96 1·92
30 0·30 0·60 64 0·64 1·28 97 0·97 1·94
31 0·31 0·62 65 0·65 1·30 98 0·98 1·96
32 0·32 0·64 66 0·66 1·32 99 0·99 1·98
33 0·33 0·66 67 0·67 1·34 100 1·00 2·00
34 0·34 0·68

GIVEN under the Official Seal of the Minister for Social Welfare

this 22nd day of March, 1974.

BRENDAN CORISH,

Minister for Social Welfare.

EXPLANATORY NOTE.

These Regulations provide that fractions of a pound in reckonable earnings may be disregarded in calculating pay-related contributions and prescribe the amounts of pay-related contributions payable by employees and employers in respect of specified amounts of reckonable earnings.



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