Social Welfare Act, 1978

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Employment contributions (new rates).

17.—(1) (a) The Second Schedule to the Act of 1952 is hereby amended by the substitution, for the rate of contribution specified in each paragraph mentioned in column (1) of the Table to this subsection, of the rate specified in column (2) of that Table opposite that mention in column (1).

(b) This subsection shall come into operation on the 3rd day of April, 1978.

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(2) (a) An employment contribution payable at a rate specified in paragraph 1 (a), 2 (a), 2A (a), 3 (a), 3A (a), 6 (a), 7 (a) or 8 (a) of the Second Schedule to the Act of 1952, as amended by subsection (1) of this section, shall be reduced by £1.16, and an employment contribution payable at a rate specified in paragraph 1 (b), 2 (b), 2A (b), 3 (b), 3A (b), 6 (b), 7 (b) or 8 (b) of the Second Schedule to the Act of 1952, as amended by subsection (1) of this section, shall be reduced by £0.34, where the contribution is payable in respect of a period of employment—

(i) for which the remuneration payable is less than £50 a week, or

(ii) for which no remuneration is payable.

(b) For the purposes of this subsection, “remuneration” means pecuniary emoluments of an employed contributor which are chargeable to income tax under the Income Tax Act, 1967 , reduced by the amount of any contribution to a superannuation fund or scheme payable by the employed contributor and deductible by the employer from the employed contributor's emoluments, where such contribution is, by virtue of section 222 or 233 of the Income Tax Act, 1967 , or by virtue of section 16 , 17 or 25 of the Finance Act, 1972 , allowable as a deduction from such emoluments for the purposes of assessment under the Income Tax Act, 1967 .

(c) The Social Welfare (Alteration of Rates of Contributions) Regulations, 1977 (S.I. No. 374 of 1977), are hereby revoked.

(d) This subsection shall come into operation on the 3rd day of April, 1978.

(3) (a) The rates of employment contribution payable under paragraphs 1, 2, 2A, 3A, 6 and 7 of the Second Schedule to the Act of 1952, as amended by subsections (1) and (2) of this section, shall be increased by the addition to the rate of contribution specified in each paragraph mentioned in column (1) of the Table to this subsection of the rate specified in column (2) of that Table opposite that mention in column (1).

(b) This subsection shall apply in the period commencing on the 3rd day of April, 1978, and ending on the 1st day of April, 1979.

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