(LRC Revised)

Number 16 of 2014

SOCIAL WELFARE AND PENSIONS ACT 2014

REVISED

Updated to 1 January 2018

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an administrative consolidation of the

Social Welfare and Pensions Act 2014

. It is prepared by the Law Reform Commission in accordance with its function under

the

Law Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake revision and consolidation

of statute law.

All Acts up to and including

Finance Act 2017

(41/2017), enacted 25 December 2017, and all statutory instruments up to and including

Legal Metrology (Measuring Instruments) Act 2017 (Commencement) Order 2018

(S.I. No. 1 of 2018), made 4 January 2018, were considered in the preparation of

this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

Number

16

of

2014

SOCIAL WELFARE AND PENSIONS ACT 2014

REVISED

Updated to 1 January 2018

CONTENTS

PART 1

Preliminary and General

Section

1. Short title, construction, collective citations and commencement

PART 2

Amendments to Social Welfare Acts

2. Definitions

3. Payments programmes

4. Amendment of definition of share-based remuneration

5. Further amendment of section 2(1) of Principal Act

6. Return of employment contributions in respect of certain seafarers

7. Recovery of redundancy payments

8. Absence from State or imprisonment

9. Family income supplement - meaning of family

10. Entitlement to family income supplement

11. Amendments to Principal Act regarding habitual residence

12. Amendments to Act of 2008 regarding habitual residence

13. Decision of appeals officer to be final and conclusive

14. Amendment of section 333A of Principal Act

15. Making and termination of appointments

16. Recovery of sums due by deduction from certain payments

17. Extension of notice of attachment to other State payments

18. Discrimination on grounds of age in relation to employment schemes and other schemes

and programmes

19. Excepted self-employed contributors

20. Specified bodies

(Repealed)

21. Repeals

22. Miscellaneous amendments to Principal Act

PART 3

Amendments to Pensions Act 1990

23. Definition

24. Amendment of section 50 of Act of 1990

25. Amendment of section 50B of Act of 1990

26. Amendment of section 50C of Act of 1990

Acts Referred to

Central Bank Act 1971

(No. 24)

Employment Equality Act 1998

(No. 21)

Finance (Local Property Tax) Act 2012

(No. 52)

Immigration Act 1999

(No. 22)

Merchant Shipping Act 1894

(c.60)

Pensions Act 1990

(No. 25)

Pensions Acts 1990 to 2013

Protection of Employees (Employers’ Insolvency) Act 1984

(No. 21)

Redundancy Payments Act 1967

(No. 21)

Social Welfare (Miscellaneous Provisions) Act 2010

(No. 28)

Social Welfare Acts

Social Welfare and Pensions (Miscellaneous Provisions) Act 2013

(No. 20)

Social Welfare and Pensions (No. 2) Act 2009

(No. 43)

Social Welfare and Pensions Act 2007

(No. 8)

Social Welfare and Pensions Act 2008

(No. 2)

Social Welfare and Pensions Act 2010

(No. 37)

Social Welfare and Pensions Act 2012

(No. 12)

Social Welfare Consolidation Act 2005

(No. 26)

Social Welfare Law Reform and Pensions Act 2006

(No. 5)

Statistics Act 1993

(No. 21)

Number

16

of

2014

SOCIAL WELFARE AND PENSIONS ACT 2014

REVISED

Updated to 1 January 2018

An Act to give further effect to Directive 2010/41/EU of the European Parliament and

of the Council of 7 July 2010

1

on the application of the principle of equal treatment between men and women engaged

in an activity in a self-employed capacity and for those and other purposes to amend

the Social Welfare Acts; to amend the

Pensions Act 1990

and to provide for related matters. [17

th July

, 2014]

Be it enacted by the Oireachtas as follows

CONTENTS

PART 1

Preliminary and General

Section

1. Short title, construction, collective citations and commencement

PART 2

Amendments to Social Welfare Acts

2. Definitions

3. Payments programmes

4. Amendment of definition of share-based remuneration

5. Further amendment of section 2(1) of Principal Act

6. Return of employment contributions in respect of certain seafarers

7. Recovery of redundancy payments

8. Absence from State or imprisonment

9. Family income supplement - meaning of family

10. Entitlement to family income supplement

11. Amendments to Principal Act regarding habitual residence

12. Amendments to Act of 2008 regarding habitual residence

13. Decision of appeals officer to be final and conclusive

14. Amendment of section 333A of Principal Act

15. Making and termination of appointments

16. Recovery of sums due by deduction from certain payments

17. Extension of notice of attachment to other State payments

18. Discrimination on grounds of age in relation to employment schemes and other schemes

and programmes

19. Excepted self-employed contributors

20. Specified bodies

(Repealed)

21. Repeals

22. Miscellaneous amendments to Principal Act

PART 3

Amendments to Pensions Act 1990

23. Definition

24. Amendment of section 50 of Act of 1990

25. Amendment of section 50B of Act of 1990

26. Amendment of section 50C of Act of 1990

Number

16

of

2014