Social Welfare Consolidation Act 2005 section 30

Regulations providing for determination of optional contributions payable and related matters

Section 30 empowers the Minister to make regulations governing how optional PRSI contributions work in practice.

  • Regulations may specify how optional contributions are calculated, including the amounts or rates payable
  • The rules can designate which contribution weeks are credited when optional contributions are made
  • Special provisions apply when someone first becomes an optional contributor, stops being one, or has earnings and income during a contribution year
  • The Minister may also regulate any ancillary matters connected to optional contributions

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member