Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 22nd June, 2010.

The Minister for Social Protection in exercise of the powers conferred on him by sections 4 (as amended by section 17 and schedule 3 of the section 156 of the Section 851 of the section 1 of the Financial Emergency Measures in the Public Interest Act 2009 (No. 5 of 2009).

(ii) the additional employee would raise the proportion of the employer's employed workforce employed under the Employer Job (PRSI) Incentive Scheme to more than 5% of the employed workforce or 5 employees, whichever is the greater.

(iii) an application made under that sub-section is not accompanied by a vaild tax clearance certificate held by the employer.

(iv) in the opinion of an officer of the Minister:

(a) such employment does not constitute an increase in that employers employed workforce above that applying on the first day or the last day, whichever is the greater, of the 3 month period immediately prior to the date of commencement of the employment of that additional employee.

(b) such employment will not be sustained for more than 6 months.

4. (a) If the employment of the additional employee ceases within 6 months of the granting of an exemption under section 3(1) the contributions specified shall be payable by the employer.

(b) The contributions specified in subsection (a) may not be payable where an officer of the Minister decides that it is not appropriate having regard to the circumstances of the case.

5. (a) In any contribution week that an employee is entitled to or in receipt of a payment under a scheme, administered by the Minister for Social Protection, and known as Back to Work Allowance his or her employer shall, where an exemption granted under the Social Welfare (Employers Pay-Related Social Insurance Exemption Scheme) Regulations, 2003 applied immediately prior to the commencement of these Regulations, be exempt from the liability to pay the contribution specified in section 13 (2)(d) of the Principal Act.

(b) Sub-article (a) shall not apply for any period during which an employee is no longer entitled to or in receipt of a payment under a scheme, administered by the Minister for Social Protection, known as Back to Work Allowance.

Revocation

6. The Social Welfare (Employers Pay-Related Social Insurance Exemption Scheme) Regulations, 2003 (S.I. 452 of 2003) are revoked.

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

GIVEN under the Official Seal of the Minister for Finance,

4 June 2010.

BRIAN LENIHAN,

Minister for Finance.

GIVEN under the Official Seal of the Minister for Social Protection,

4 June 2010.

ÉAMON Ó CUÍV,

Minister for Social Protection.

EXPLANATORY NOTE

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

These Regulations provide for an Employer Job (PRSI) Incentive Scheme. Employers who, after 1 January 2010 and before 31 December 2010, take on additional employees are exempted from having to pay the employers portion of PRSI contributions in respect of the employee for a period of 12 months from the date of approval of their application.