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Social Welfare (Contributions) (Amendment) Regulations, 1994 (S.I. No. 352 of 1994)

Main Region

First Region

Ireland
Administration and financing
1994-10-28
National
Regulation, Decree, Ordinance

Second Region

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.

Basic Text region

Serial region

    Serial title
    Printed separately
    Page range
    4 p.