Social Welfare Consolidation Act 2005 section 17

Payment of contributions and keeping of records

Section 17 provides the framework for regulations governing how employment contributions are paid, collected, and recorded under the social welfare system.

• Regulations govern the timing, manner and collection of employment contributions, including procedures for charging and waiving interest on arrears and for estimating disputed amounts
• Employers must submit returns on insurable employment periods and share-based remuneration, maintain prescribed records of earnings, employment periods and share rights, and retain those records for prescribed periods
• Functions may be assigned to the Collector-General, and existing income tax collection, recovery and appeal rules (including PAYE procedures and the publication of tax defaulters' names) apply to employment contributions as if they were income tax
• Where an employer fails to pay contributions, they may still be treated as paid for benefit purposes provided the employee did not consent to, connive in or contribute through negligence to the non-payment