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| Name: | Social Welfare (Contributions) (Amendment) Regulations, 1994 (S.I. No. 352 of 1994) |
| Country: | Ireland |
| Subject(s): | Administration and financing |
| Type of legislation: | Regulation, Decree, Ordinance |
| Adopted on: | 1994-10-28 |
| Entry into force: | |
| Published on: | Printed separately, 4 p. |
| ISN: | IRL-1994-R-38706 |
| Link: | https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=38706&p_lang=en |
| Bibliography: | Printed separately, 4 p. |
| Abstract/Citation: | Under existing provisions, an application for the return of social insurance contributions paid in error must be made within three years from the end of the contribution year in respect of which such contributions were paid. This period may be extended by the Minister in certain circumstances. These Regulations abolish the time limit and provide for off-setting an amount due to an employer in respect of employer's contributions against an outstanding liability. |
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