S.I. No. 126/1998:

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (NO. 2) (CONTRIBUTIONS) REGULATIONS, 1998.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (NO. 2) (CONTRIBUTIONS) REGULATIONS, 1998.

The Minister for Social, Community and Family Affairs, in exercise of the powers conferred on him by sections 4, 19 and 20 (as amended by section 33 of the Social Welfare Act, 1997 (No. 10 of 1997)) of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), hereby makes the following Regulations:

1. (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations, 1998.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 1998 shall be construed together as one and may be cited as the Social Welfare (Consolidated Contribution and Insurability) Regulations, 1996 to 1998.

2. The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ) is hereby amended by the insertion after Chapter 1 of Part II of the following Chapter:

"CHAPTER 1A

Payment of Certain Self-Employment Contributions and Related Matters

Remittance of certain self-employment contributions to the Minister.

20A. (1) A self-employed contributor to whom--

(a) sections 195 , 231 or 232 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), or

(b) section 18(1)(b) of the Principal Act applies, shall be liable to remit self-employment contributions payable under section 18(1)(a) or (b) to the Minister.

(2) Self-employment contributions to which sub-article (1) applies shall be collected and be recoverable by the Minister and accounted for by him and paid into the Social Insurance Fund.

Time limit for payment of contributions.

20B. The time within which self-employment contributions shall be paid in accordance with article 20A shall be 9 months from the end of the contribution year to which the said contributions relate.

Charging of interest on arrears of certain self-employment contributions unpaid.

20C. (1) Where any amount, including an estimate under the provisions of article 20D, which a contributor is liable to pay in respect of a self-employment contribution is not so paid, simple interest on the amount may be paid by the self-employed contributor and such interest shall be calculated at the rate at which, for the time being, interest is chargeable on unpaid income tax under section 991 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) and from the expiration of the time specified in article 20B.

(2) Interest charged on self-employment contributions in respect of which article 20A applies, shall be collected and recoverable by the Minister and paid into the Social Insurance Fund.

Estimation by social welfare inspector and deciding officer of contributions due.

20D. (1) Subject to sub-article (4), the amount of reckonable income or reckonable emoluments received by a self-employed contributor who is liable to remit self-employment contributions under article 20A may be calculated or estimated by an inspector in respect of any year or part thereof having regard to such information or facts which appear to him or her to be reasonable or adequate for this purpose and on the basis of such calculation or estimation, an inspector shall determine the amount of self-employment contributions due by the self-employed contributor in accordance with the provisions of section 18.

(2) A self-employed contributor shall, when so requested by an inspector, remit to the inspector the amount of contributions determined to be due by the self-employed contributor in accordance with sub-article (1).

(3) A request by an inspector under this Regulation shall be made in writing to the self-employed contributor who shall be liable to remit the amount specified in this request within 14 days of the date of receipt of such request.

(4) Where an inspector has made a calculation or an estimation in accordance with sub-article (1), he or she may revise that calculation or estimation if the self-employed contributor provides, within 14 days of the receipt of the request specified in sub-article (2) and (3) or within such longer period as may be considered reasonable by the inspector, such documentary evidence as may be acceptable to the inspector.

(5) Where an inspector has revised a calculation or an estimation in accordance with sub-article (4), he or she shall determine the amount of self-employment contributions due by the self-employed contributor in accordance with the provisions of section 18.

(6) A self-employed contributor shall, on receipt of a revised request by an inspector, be liable to remit to the inspector the revised amount of contributions determined to be due by that self-employed contributor in accordance with sub-article (5) within 14 days of the date of receipt of such revised request.

(7) The amount of any self-employment contribution which is determined by an inspector to be due by a self-employed contributor under the provisions of this Chapter shall be recoverable by the Minister in accordance with the provisions of section 281.

(8) Where a deciding officer has reason to believe that the total amount of self-employment contributions which a self-employed contributor was liable to remit in relation to any period, was greater than the amount of self-employment contributions (if any) paid by the contributor in respect of that period, the deciding officer may estimate the amount of contributions which should have been remitted by the said contributor in relation to that period and serve notice on the contributor specifying--

(a) the total amount of self-employment contributions so estimated,

(b) the total amount of self-employment contributions (if any) remitted by the self-employed contributor in relation to the period in question, and

(c) the balance of self-employment contributions based on such estimate remaining unpaid.

(9) Where a notice is served under sub-article (8), the following provisions shall apply--

(a) the self-employed contributor may, if he or she claims that the balance of the self-employment contributions so remaining unpaid exceeds the balance which he or she was liable to remit, appeal the decision of the deciding officer by giving notice in that behalf, in writing, to the Minister within the time specified in the Social Welfare (Appeals) Regulations, 1990 ( S.I. No. 344 of 1990 ) for making of appeals, and

(b) on the expiration of the time so specified if no such appeal is made, or on final determination by the appeals officer if an appeal is made, the balance of self-employment contributions (if any) remaining unpaid as specified in the notice or the amended balance of the contributions as determined by the appeals officer, as the case may be, shall be recoverable by the Minister as unpaid self-employment contributions.

(10) Where a notice or a request under this Regulation is sent by post it shall be deemed to have been received by the person to whom it is addressed on the date on which it would be received in the ordinary course of post unless the contrary is proven.

Return by self-employed contributors to the Minister at end of contribution year.

20E. (1) A self-employed contributor to whom article 20A applies shall furnish to the Minister, within 9 months of the end of a contribution year or from the day in a contribution year in which he or she ceases to be such a contributor a return, in a form approved by the Minister, showing in respect of that contribution year--

(a) the total reackonable income or reckonable emoluments, as the case may be,

(b) the total self-employment contributions,

(c) the dates of commencement and cessation of insurable self-employment.

(2) The self-employed contributor shall keep a copy of the return made under sub-article (1) and it shall be retained for six years after the end of the contribution year to which it refers.

Furnishing information to social welfare inspector.

20F. A self-employed contributor to whom article 20A applies shall on receipt, from an inspector, of a notice in writing addressed to him or her at the address at which he or she resides or carries on business and incorporating or having annexed to it a form of declaration, furnish on the said form of declaration such information in respect of his or her self-employment as is demanded in the notice and shall sign and otherwise complete the declaration and deliver the same by hand or by registered post to the inspector, within the time specified by the inspector, not being less than six days from the date of such notice.".

GIVEN under the Official Seal of the Minister for Social, Community and Family Affairs, this 3rd day of April, 1998.

DERMOT AHERN,

Minister for Social, Community and Family Affairs.

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

GIVEN under the Official Seal of the Minister for Finance, this 22nd day of April, 1998.

CHARLIE McCREEVY,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations provide that certain self-employed contributors such as artists, certain horse breeders and people with no net liability for Income Tax shall pay their PRSI contributions to the Department of Social, Community and Family Affairs.

The Regulations provide that the time limit for payment of PRSI contributions shall be 9 months from the end of the contribution year to which the contributions relate. They also provide for the maintenance of records by the contributor, the furnishing of information to the Department and for the estimation by the Department of contributions due.