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Name: Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 2) (Refunds) Regulations, 1997 (S.I. No. 291 of 1997).
Country: Ireland
Subject(s): Old-age, invalidity and survivors benefit
Type of legislation: Regulation, Decree, Ordinance
Adopted on: 1997-06-18
Entry into force:
Published on: Official Gazette, Statutory Instruments, 7 p.
ISN: IRL-1997-R-47649
Bibliography: Official Gazette, Statutory Instruments, 7 p.
Abstract/Citation: Provides for refunds to certain employers in the shipping industry in respect of the employer's portion of the social insurance contributions paid in respect of seagoing employees. Also provides that a person who became insured as a self-employed contributor on or after 6 April 1988 and had attained 56 years on that date will be entitled to a refund in respect of the Old Age (Contributory) Pension element of their self-employment contribution provided that they do not qualify for retirement or Old Age (Contributory or Non-Contributory) Pension.
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