Article 70(3)(a) of Statutory Instrument No. 312 of 1996 (Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 allows the award of employment contributions to a person which have not been paid, in circumstances where this has not occurred with their consent or connivance, or due to their negligence.
The Department will carry out a review of the record of any customer who makes contact, advising of the possibility that contributions may be missing from their social insurance record.
Such a review can take a number of forms, depending on the nature of the issues raised; and can include (but is not limited to) the following;
- Examination of any documentation provided by the customer
- A full check of the Department’s systems for the employment
- A check for Revenue returns relating to the period in question
- Referral to a social welfare inspector for a full investigation into the period concerned.
All cases where contributions may be missing are investigated in full; and in each case a decision as to the outcome for the customer’s social insurance record is made and communicated back to the customer.
I hope this clarifies the matter for the Deputy.