S.I. No. 154/2014 - Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2014.

1. (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2014.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2013 shall be construed together as one and may be cited together as the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2014.

Refund of contributions paid in respect of a qualifying seafarer.

2. Article 72A(2) (amended by article 3 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 1) (Refunds) Regulations 2006 (

S.I. No. 204 of 2006

)) of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (

S.I. No. 312 of 1996

) is amended by substituting “31st day of December 2014” for “31st day of December 2010”.

GIVEN under my Official Seal,

24 March 2014.

JOAN BURTON,

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 extension of the period during which refunds of PRSI contributions may be made to certain employers who employ qualifying seafarers on qualifying ships up to 31 December 2014.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

1

st April

, 2014.

I, JOAN BURTON, Minister for Social Protection, in exercise of the powers conferred on me by sections 4 (amended by

section 96

of the

Ministers and Secretaries (Amendment) Act 2011

(No. 10 of 2011)) and 36 of the

Social Welfare Consolidation Act 2005

(No. 26 of 2005), hereby make the following Regulations

Citation and construction.