S.I. No 1 of 2015


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S.I. No. 1 of 2015.

SOCIAL WELFARE (CONSOLIDATED CONTRIBUTIONS AND INSURABILITY) (AMENDMENT) (NO. 1) (RETURN OF CONTRIBUTIONS) REGULATIONS 2015

EXPLANATORY NOTE

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

Section 6 of the Social Welfare and Pensions Act 2014 clarifies the powers contained in the Social Welfare Consolidation Act 2005 which enable the Minister for Employment Affairs and Social Protection to make regulations to provide for refunds of employer PRSI contributions in the case of certain seafarers as provided for under EU rules.

These Regulations prescribe the period during which the refunds of employer PRSI contributions will operate, i.e. in respect of the employment of qualified seafarers during the period from 1 January 2015 to 31 December 2016.

These Regulations also prescribe the form, manner and time for making an application for such a refund of PRSI contributions. In addition, the Regulations prescribe certain types of vessel which are excluded for the purposes of the PRSI refund scheme, i.e. fishing vessels, certain tugs and vessels, including dredgers, used primarily as floating platforms for working machinery or as diving platforms.

The provisions contained in section 6 of the Social Welfare and Pensions Act 2014 and in these Regulations complement similar refund provisions contained in the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2014 (S.I. No. 154 of 2014), which provide for the refund of employer PRSI contributions in respect of the employment of qualified seafarers during the period from 1 January 2004 to 31 December 2014.

Last modified:09/01/2015