Social Welfare Consolidation Act 2005 section 5

Expenses

Section 5 sets out how the costs of administering the Social Welfare system are funded and allocated between the Exchequer and the Social Insurance Fund.

• General administrative expenses are paid from Oireachtas funds, subject to approval by the Minister for Public Expenditure and Reform.
• The Social Insurance Fund reimburses the Exchequer for the portion of costs attributable to the contributory social insurance scheme, including accrued pension liabilities for staff.
• Payment service provider fees and audit fees for the Fund are paid directly from the Social Insurance Fund.
• The Fund also contributes to the costs of administering the Employers' Insolvency and Redundancy Payments schemes through the Department of Enterprise.