S.I. No. 77/1995:

SOCIAL WELFARE (MODIFICATIONS OF INSURANCE) (AMENDMENT) REGULATIONS, 1995.

SOCIAL WELFARE (MODIFICATIONS OF INSURANCE) (AMENDMENT) REGULATIONS, 1995.

The Minister for Social Welfare, in exercise of the powers conferred on him by sections 4 and 11 of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), hereby makes the following Regulations:

PART I General

1. (1) These Regulations may be cited as the Social Welfare (Modifications of Insurance) (Amendment) Regulations, 1995.

(2) These Regulations and the Social Welfare (Modifications of Insurance) Regulations 1991 to 1993 shall be construed together as one and may be cited together as the Social Welfare (Modifications of Insurance) Regulations, 1991 to 1995.

2. In these Regulations, "the Principal Regulations" means the Social Welfare (Modifications of Insurance) Regulations, 1991 ( S.I. No. 94 of 1991 ).

3. These Regulations shall come into operation on the 6th day of April, 1995.

PART II Rates of Employment Contributions

4. Articles 5 (2) (a), 6 (2) (a) and 7 (2) (a) of the Principal Regulations are hereby amended by the substitution for subparagraph

(i) of each of the said articles of the following subparagraph:

"(i) a contribution by the employed contributor at the rate of 0.9 per cent. of the amount of reckonable earnings in excess of £10 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and".

5. Article 9 (2) (a) of the Principal Regulations is hereby amended by the substitution for subparagraph (i) of the following subparagraph:

"(i) a contribution by the employed contributor at the rate of 3.83 per cent. of the amount of reckonable earnings in excess of £50 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and".

6. Article 10 (2) (a) of the Principal Regulations is hereby amended by the substitution for subparagraph (i) of the following subparagraph:

"(i) a contribution by the employed contributor at the rate of 5.4 per cent. of the amount of reckonable earnings in excess of £50 in that week in respect of each employment (or the equivalent thereof in the case of an employed contributor remunerated otherwise than on a weekly basis), and".

PART III Modification of the Provisions of the Act in their Application to Certain Employees of the Government, the State and Local or other Public or Statutory Authorities, Teachers, certain members of the Defence Forces and Army Nursing Service and others.

7. Article 5 of the Principal Regulations is hereby amended by--

( a ) the substitution for sub-article (1) of the following sub-article:

"(1) This article applies to persons who--

( a ) on the 5th day of April, 1995 were employed--

(i) in the civil service of the Government or the civil service of the State in a capacity in respect of which a superannuation allowance may be granted, or

(ii) as a member of the Garda Síochána,

and continue to be so employed,

( b ) having been employed, on the 5th day of April, 1995, in the civil service of the Government or the civil service of the State in a capacity in respect of which a superannuation allowance may not be granted, subsequently cease to be employed in such a capacity but immediately upon such cessation become employed in a capacity in respect of which a superannuation allowance may be granted, or

( c ) having been a garda trainee on the 5th day of April, 1995, subsequently ceases to be a garda trainee but immediately on such cessation becomes a member of the Garda Síochána.", and

( b ) the deletion in sub-article (2) of "employed in any of the employments".

8. Article 6 of the Principal Regulations is hereby amended by--

( a ) the substitution for sub-article (1) of the following sub-article:

"(1) This article applies to persons who--

( a ) on the 5th day of April, 1995 were employed--

(i) as members of the Permanent Defence Force where such persons were officers holding a commissioned rank in the Permanent Defence Force, or

(ii) as members of the Army Nursing Services,

and continue to be so employed, or

( b ) having been employed, on the 5th day of April, 1995, as members of the Permanent Defence Force, otherwise than as a member specified in paragraph (a) (i) of this sub-article, subsequently cease to be so employed but immediately upon such cessation become employed as officers holding a commissioned rank in the Permanent Defence Force.", and

( b ) the deletion in sub-article (2) of "employed in any of the employment's".

9. Article 7 of the Principal Regulations is hereby amended by--

( a ) the substitution for sub-article (1) of the following sub-article:

"(1) This article applies to persons who--

( a ) on the 5th day of April, 1995 were employed--

(i) under any local or other public authority in a permanent and pensionable capacity and the terms and conditions of their employment provided for payments during illness on a basis which was considered adequate by the Minister,

(ii) in a statutory transport undertaking in a permanent and pensionable capacity and the terms and conditions of their employment provided for payments during illness on a basis which was considered adequate by the Minister,

(iii) in a pensionable capacity as a teacher in--

(I) a national school;

(II) a comprehensive or community school established by the Minister for Education;

(III) a secondary school where the person received incremental salary in accordance with the rules made by the Minister for Education for the payment by him of such salary to secondary teachers;

(IV) a domestic science training college recognised by the Minister for Education,

(iv) in a pensionable capacity as a teacher in a training college recognised by the Minister for Education for teachers in national schools,

(v) as a registered medical practitioner within the meaning of the Medical Practitioners Act, 1978 , where the person is pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969, the Nominated Health Agencies' Superannuation Scheme, 1981, the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987 ( S.I. No. 316 of 1987 ), or the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ), or employment in voluntary hospitals where the person is pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969 and is employed in a permanent capacity and the terms and conditions of his employment provide for payments during illness on a basis which is considered adequate by the Minister.

and continue to be so employed,

( b ) having been employed, on the 5th day of April, 1995, under a local or other public authority to which the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ) applies or in a voluntary hospital to which the Voluntary Hospitals' Superannuation Scheme, 1969 applies, in a capacity which was not permanent and pensionable, subsequently cease to be so employed but immediately upon such cessation become employed under any such local or other public authority or any such voluntary hospital, as the case may be, in a permanent and pensionable capacity and the terms and conditions of the employment provide for payments during illness on a basis which is considered adequate by the Minister;

( c ) having been employed, on the 5th day of April, 1995, under a public authority to which the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ) does not apply, in a capacity which was not permanent and pensionable, subsequently cease to be so employed but immediately upon such cessation become employed under that public authority in a permanent and pensionable capacity and the terms and conditions of the employment provide for payments during illness on a basis which is considered adequate by the Minister;

( d ) having been employed, on the 5th day of April, 1995, in a statutory transport undertaking in a capacity which was not permanent and pensionable, subsequently cease to be so employed but immediately upon such cessation become employed in a statutory transport undertaking in a permanent and pensionable capacity and the terms and conditions of his employment provide for payments during illness on a basis which is considered adequate by the Minister;

( e ) having been, on the 5th day of April, 1995, in non-pensionable employment as a teacher in--

(i) a national school;

(ii) a comprehensive or community school established by the Minister for Education;

(iii) a secondary school where the person received incremental salary in accordance with the rules made by the Minister for Education for the payment by him of such salary to secondary teachers;

(iv) a domestic science training college recognised by the Minister for Education,

subsequently cease to be so employed but immediately upon such cessation become employed in a pensionable capacity as a teacher in any of the said schools or training college, as the case may be;

( f ) having been, on the 5th day of April, 1995, in non-pensionable employment as a teacher in a training college recognised by the Minister for Education for teachers in national schools, subsequently cease to be so employed but immediately upon such cessation become employed in a pensionable capacity as a teacher in such a training college; and

( g ) having been employed, on the 5th day of April, 1995, as a registered medical practitioner within the meaning of the Medical Practitioners Act, 1978 , in a capacity which was not pensionable under the Voluntary Hospitals' Superannuation Scheme, 1969, the Nominated Health Agencies' Superannuation Scheme, 1981, the Local Government (Superannuation) Act, 1956 (Consolidation) Scheme, 1987 ( S.I. No. 316 of 1987 ), or the Local Government (Superannuation Revision) (Consolidation) Scheme, 1986 ( S.I. No. 391 of 1986 ), subsequently cease to be so employed but immediately upon such cessation become employed as a medical practitioner within the meaning of the Medical Practitioners Act, 1978 in a pensionable capacity under the said schemes.", and

( b ) the deletion in sub-article (2) of "employed in any of the employment's".

10. The Principal Regulations are hereby amended by the insertion after article 7 of the following article:

"7A. In the case of a person to whom article 5 (1) (a), 6 (1) (a) or 7 (1) (a) of these Regulations apply who ceases to be so employed but immediately upon such cessation,

( a ) becomes employed in any other of the employments mentioned in any of the said articles, the provisions of Part II of the Act shall, in relation to that person, be modified in accordance with article 5 (2), 6 (2) or 7 (2), as the case may be, for the duration of such employment, or

( b ) becomes employed as a garda trainee or a cadet in the Permanent Defence Force and immediately after the cessation of that employment becomes employed as a member of the Garda Síochána or as an officer holding a commissioned rank in the Permanent Defence Force, as the case may be (hereafter called 'the second mentioned employment'), the provisions of Part II of the Act shall, in relation to that person, be modified in accordance with article 5 (2) or 6 (2), as the case may be, for the duration of that second mentioned employment.".

GIVEN under the Official Seal of the Minister for Social Welfare, this 3rd day of April, 1995.

PRIONSIAS DE ROSSA,

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

3rd day of April, 1995.

RUAIRÍ QUINN,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations provide for the extension of full PRSI to new entrants to the public service (other than NCOs and enlisted personnel in the Defence Forces) with effect from 6 April, 1995.

The Regulations also provide that from 6 April, 1995, Civil Servants and members of the Garda Síochána (Class B); Commissioned Army Officers and members of the Army Nursing Service (Class C) and permanent and pensionable public servants, teachers, doctors and nurses employed by Health Boards etc. (Class D) will not be liable for PRSI contributions in respect of the first £10 of their weekly earnings.

They also provide for a similar exemption of £50 per week in the case of Church of Ireland ministers (Class E) and Non-Commissioned Army Officers and enlisted personnel of the Defence Forces (Class H).