S.I. No. 5 of 2001

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (DEFENCE FORCES) REGULATIONS, 2001

The Minister for Social, Community and Family Affairs, in exercise of the powers conferred on him by sections 4 (as amended by section 17 of the Social Welfare Act, 2000 ( section 12 of the Social Welfare Act, 1996 ( No. 7 of 1996 )) of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993) , hereby makes the following Regulations:

Citation and construction.

1. (1)  These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Defence Forces) Regulations, 2001.

(2)  These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2000 shall be construed together as one and may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2001.

Commencement.

2.  These Regulations shall come into operation on 21 December 2000.

Non-commissioned army officers and enlisted personnel of Defence Forces.

3.  The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ) are hereby amended by the substitution in article 87 (2) (a) (ii) for “11.3 per cent.” of “10.6 per cent.”.

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

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Regulations provide for a reduction in the employer social insurance contribution (Class H) by 0.7%. The rate is reduced from 11.3% to 10.6%. Class H contributions are payable in respect of Non-Commissioned Army Officers and enlisted personnel of the Defence Forces.

This reduction takes effect from 21st December 2000 to coincide with the introduction of the new National Training Fund Levy (0.7%), as announced in Budget 2000, to ensure that there is no overall increase in the employer's PRSI contribution.