S.I. No. 73/1991:

SOCIAL WELFARE (SUBSIDIARY EMPLOYMENTS) REGULATIONS, 1991.

SOCIAL WELFARE (SUBSIDIARY EMPLOYMENTS) REGULATIONS, 1991.

The Minister for Social Welfare in exercise of the powers conferred on him by section 3 and paragraph 4 of Part II of the First Schedule to the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981), hereby makes the following Regulations:--

1. These Regulations may be cited as the Social Welfare (Subsidiary Employments) Regulations, 1991.

2. These Regulations shall come into operation on the 6th day of April, 1991.

3. The Social Welfare (Subsidiary Employments) Regulations, 1979 ( S.I. No. 127 of 1979 ) are hereby revoked.

4. Each of the employments set forth in the Schedule hereto is hereby specified as being of such a nature that it is ordinarily adopted as a subsidiary employment only and not as the principal means of livelihood.

SCHEDULE

1. Any employment adopted by a person who is ordinarily and mainly dependent for his livelihood on an employment which is:--

( a ) an excepted employment by virtue of paragraph 1 or paragraph 3 of Part II of the First Schedule to the Social Welfare (Consolidation) Act, 1981 , or

( b ) an employment set out in sub-article (1) of article 7 or in sub-article (1) of article 8 of the Social Welfare (Modifications of Insurance) Regulations, 1979 ( S.I. No. 87 of 1979 ).

2. Employment as attendant at or in connection with examinations held by the Department of Education.

3. Employment, involving occasional service only, by a returning officer at Presidential elections, elections to the Assembly of the European Communities, general elections, bye-elections, local elections or at referenda.

GIVEN under the Official Seal of the Minister for Social Welfare this 31st day of March, 1991.

MICHAEL WOODS,

Minister for Social Welfare.

EXPLANATORY NOTE.

These Regulations, which revoke the Subsidiary Employments Regulations of 1979, specify certain categories of employment as being of a subsidiary nature and not the principal means of livelihood. The employments specified include employment adopted by a person who is mainly dependent for his livelihood on an employment which is:

--in the service of his or her spouse

--by a prescribed relative of the employed person or

--insurable at the Class B, C, D or H rate of PRSI contribution.

The employments specified are exempted from the full Class A rate of PRSI contribution. They are however insurable for occupational injuries benefits purposes (Class J rate).