S.I. No. 673 of 2016


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Social Welfare Act 2016 (section 10) (commencement) Order 2016 (S.I. No. 673 of 2016)
 

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

 

This Order provides for the commencement of section 10 of the Social Welfare Act 2016 with effect from 1st January 2017.

Section 10 provides for the exclusion of members of a local authority from the class K PRSI charge. Currently, councillors pay PRSI at the class K rate of 4% on their income as public office holders, provided that income exceeds €5,200 per annum.

 

 
 
 
Last modified:11/01/2017