Social Welfare Consolidation Act 2005 section 27

Calculation of voluntary contributions

Section 27 allows the Minister to make regulations governing how voluntary PRSI contribution amounts are calculated.

  • Regulations may prescribe scales for calculating voluntary contribution amounts
  • Calculations may be adjusted to simplify the computation process
  • Amounts must be rounded to avoid fractions of a cent
  • The Minister has discretion to set out the detailed rules in secondary legislation

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