Social Welfare Consolidation Act 2005 section 30G

Regulations providing for collection of contributions under Chapter 5B etc.

Section 30G sets out the regulatory framework for collecting and administering contributions under this chapter, including how income tax collection mechanisms apply to these contributions.

• Regulations may govern the timing, method, collection, recovery and reporting of contributions, including interest on arrears and estimation of amounts due.
• Income tax collection and recovery procedures apply to contributions on reckonable emoluments as if they were PAYE income tax remittable by the employer.
• Annual contributions on reckonable income are aggregated with income tax and assessed, charged and paid under Income Tax Acts provisions (excluding allowances, deductions or reliefs).
• For married couples and civil partners with joint assessment elections, contributions are collected from one spouse or nominated civil partner, though each person's liability remains separately calculated.