Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 18th October, 2022.

I, HEATHER HUMPHREYS, Minister for Social Protection, in exercise of the powers conferred on me by sections 4 (amended by section 10 of the Social Welfare Act 2020 (No. 30 of 2020)) and 36 (amended by section 6 of the Social Welfare and Pensions Act 2014 (No. 16 of 2014) of the Social Welfare Consolidation Act 2005 (No. 26 of 2005), hereby make the following Regulations:

Citation and construction

1. (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No.1) (Return of Contributions) Regulations 2022.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability Regulations) 1996 to 2021 shall be construed together as one and may be cited together as the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2022.

Commencement

2. These Regulations shall have effect from 1 January 2023.

Return of employment contributions in respect of certain seafarers

3. Article 72A (amended by article 3 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment No. 1) (Return of Contributions) Regulations 2018 ( S.I. No. 105 of 2018 )) of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) is amended by the substitution of the following sub-article for sub-article (2):

“(2) The period prescribed for the purposes of section 36(1) of the Act of 2005 is the period commencing on 1 January 2023 and expiring on 31 December 2028.”.

GIVEN under my Official Seal,

13 October, 2022.

HEATHER HUMPHREYS,

Minister for Social Protection.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Regulations extend the period during which the return of employment contributions in respect of certain seafarers will operate to 31 December 2028.