S.I. No. 140/1999 - Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations, 1999.

2. The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (

S.I. No. 312 of 1996

) are hereby amended by—

(

a

) the substitution in article 13 for “25 days” of “46 days”,

(

b

) the substitution in article 14 for “twenty-five days” of “46 days”, and

(

c

) the substitution in article 15 for “nine days” of “46 days”,

GIVEN under the Official Seal of the Minister for Social, Community and Family Affairs, this 4th day of May, 1999.

DERMOT AHERN,

Minister for Social, Community and Family Affairs.

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

GIVEN under the Official Seal of the Minister for Finance, this 11th day of May, 1999.

CHARLIE McCREEVY,

Minister for Finance.

EXPLANATORY NOTE.

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

Current regulations provide that an employer must

(

a

) within 9 days from the end of the contribution year (i.e. 14 April), give to every employee from whom PRSI is deducted a certificate of his or her deductions, and

(

b

) within 25 days (i.e. by 30th April), send to the Collector-General, or in the case of special contributors to this Department, returns showing the PRSI deducted.

Both these timescales are now being extended to 46 days after the end of the contribution year (21st May).

The Minister for Social, Community and Family Affairs, in exercise of the powers conferred on him by

sections 4

, and

14

of the

Social Welfare (Consolidation) Act, 1993

(No. 27 of 1993), hereby makes the following Regulations

Citation and construction.

(1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Contributions) Regulations, 1999.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 1999 shall be construed together as one and shall be cited as the Social Welfare (Consolidated Contribution and Insurability) Regulations, 1996 to 1999.

Furnishing of returns.