S.I. No. 72/1989:

SOCIAL WELFARE (COLLECTION OF CONTRIBUTIONS BY THE COLLECTOR-GENERAL) REGULATIONS, 1989.

SOCIAL WELFARE (COLLECTION OF CONTRIBUTIONS BY THE COLLECTOR-GENERAL) REGULATIONS, 1989.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 3 and 15 of the Social Welfare (Consolidation) Act, 1981 (No.1 of 1981) and section 17F of that Act (as inserted by section 11 of the Social Welfare Act, 1988 (No. 7 of 1988)), hereby makes the following Regulations:--

1. These Regulations may be cited as the Social Welfare (Collection of Contributions by the Collector-General) Regulations, 1989 and shall come into operation on the 6th day of April, 1989.

2. Article 20 of the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1979 ( S.I. No. 77 of 1979 ) is hereby amended by the substitution for sub-article (2) of the following sub-article:--

"(2) ( a ) In this sub-article 'relevant period' means the income tax month or such longer period not exceeding a year as the Collector may authorise in writing (unless the employer objects).

( b ) For the purposes of section 115 of the Social Welfare (Consolidation) Act, 1981 (No.1 of 1981 ) the time within which any employment contribution shall be paid by an employer shall be nine days from the end of the relevant period during which the payment of reckonable earnings to which the contribution relates was made.".

3. The Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) Regulations, 1988 ( S.I. No. 62 of 1988 ) are hereby amended by the substitution for article 22 of the following article:--

"22. (1) In this article 'relevant period' means the income tax month or such longer period not exceeding a year as the Collector may authorise in writing (unless the employer objects).

(2) The time within which a contribution due in respect of a payment of emoluments shall be paid to the Collector by an employer shall be nine days from the end of the relevant period during which the payment of emoluments to which the contribution relates was made.".

GIVEN under the Official Seal of the Minister for Social Welfare this 5th day

of April, 1989.

MICHAEL WOODS,

Minister for Social Welfare.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 5th day of

April, 1989.

ALBERT REYNOLDS,

Minister for Finance.

EXPLANATORY NOTE.

At present employers are required to remit social insurance contributions for their employees on a monthly basis. From 6 April, 1989, however, small-scale employers will be able to opt for remittance on an annual basis. These Regulations amend existing provisions in Social Welfare Regulations to facilitate the new arrangements.

The Regulations also provide that similar arrangements will apply in relation to contributions of self-employed persons whose contributions are collected via the PAYE system.