The Social Security (Contributions) Amendment (No. 2) Regulations 1987

• Citation: S.I. 1987/413
• Sections: 11

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 2) Regulations 1987 and shall come into force on 6th April 1987.

(2) In these Regulations“the principal Regulations ” means the Social Security (Contributions) Regulations 1979 .

Section 2 Amendment of regulation 2 of the principal Regulations

In regulation 2 of the principal Regulations (earnings periods) for the words “regulation 3, 4, 5 or 5A” there shall be substituted the words“regulation 3, 4, 5, 5A or 6B”.

Section 3 Insertion of regulation 6B in the principal Regulations

After regulation 6A of the principal Regulations (earnings periods for directors) there shall be inserted the following regulation:—

Earnings period for statutory maternity pay and statutory sick pay paid by the Secretary of State

(6B)

(1) In this regulation the expression“week”—

(a) in paragraph (2)(a), and

(b) in paragraph (2)(b) where it first occurs,

has the meaning assigned to it in section 50(1) of the Social Security Act 1986.

(2) Where the Secretary of State makes a payment of statutory maternity pay under Regulations made under section 46(8)(b) of the Social Security Act 1986—

(a) a payment of statutory maternity pay for any week shall not be aggregated with any other earnings; and

(b) the earnings period for a payment of statutory maternity pay for any week, shall be a week.

(3) Where the Secretary of State makes a payment of statutory sick pay under Regulations made under section 1(5) of the Social Security and Housing Benefits Act 1982 the earnings period for that payment shall be a period of the length of the period in respect of which the payment is made or a week, whichever is longer.

Section 4 Amendment of regulation 8 of the principal Regulations

In regulation 8 of the principal Regulations (equivalent amounts)—

(a) after paragraph (2) there shall be inserted the following paragraph—

(2A) The amounts determined in accordance with sub-paragraphs (b) and (c) of the last preceding paragraph, if not whole pounds, shall be rounded up to the next whole pound.

(b) in paragraph (3) for the words“Each of the calculations prescribed in sub-paragraphs (b) and (d)” there shall be substituted the words“The calculation prescribed in sub-paragraph (d)”.

Section 5 Amendment of regulation 8A of the principal Regulations

In regulation 8A of the principal Regulations (equivalent earnings brackets for earners paid otherwise than weekly)—

(a) after paragraph (3) there shall be inserted the following paragraph—

(3A) The amounts determined in accordance with sub-paragraphs (b) and (c) of the last preceding paragraph, if not whole pounds, shall be rounded up to the next whole pound.

(b) in paragraph (4) for the words“Each of the calculations prescribed in sub-paragraphs (b) and (d)” there shall be substituted the words“The calculation prescribed in sub-paragraph (d)”.

Section 6 Amendment of regulation 19 of the principal Regulations

In regulation 19 of the principal Regulations (payments to be disregarded) paragraph (3) shall be omitted.

Section 7 Amendment of regulation 28 of the principal Regulations

In sub-paragraphs (b), (c) and (d) of paragraph (1) of regulation 28 of the principal Regulations (precluded Class 3 contributions) for the words“contributions paid or credited” there shall be substituted the words“earnings upon which primary Class 1 contributions have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited”.

Section 8 Amendment of regulation 36 of the principal Regulations

In regulation 36 of the principal Regulations (crediting of Class 3 contributions) for the words from“Class 1 contributions” where they first occur to the words“or credited to, him” there shall be substituted the words“earnings upon which primary Class 1 contributions have been paid, credited earnings, or Class 2 or Class 3 contributions paid by, or credited to, him (or any or all of such earnings and contributions)”.

Section 9 Amendment of regulation 38 of the principal Regulations

In regulation 38 of the principal Regulations (treatment for purpose of contributory benefit of late paid contributions under the Act)—

(a) in paragraph (4) the words“or, in the case of entitlement to death grant, the death which gave rise to the claim for that grant,” shall be omitted;

(b) in paragraph (6) for the words“unemployment benefit, sickness benefit or maternity allowance” there shall be substituted the words“unemployment benefit or sickness benefit”;

(c) after paragraph (6) there shall be added the following paragraph—

(7) For the purpose of entitlement to maternity allowance, any such contribution as is specified in the said paragraph (1) shall, for the purpose of determining whether the contribution condition for such allowance is satisfied, be treated—

(a) if paid before the beginning of the period for which a maternity allowance is payable—as paid on the due date;

(b) if paid after the beginning of the period for which a maternity allowance is payable—as not paid.

Section 10 Amendment of regulation 39 of the principal Regulations

In regulation 39(a) of the principal Regulations (treatment for the purposes of any contributory benefit of late paid or unpaid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) for the words“, maternity grant or maternity allowance” there shall be substituted the words“or maternity grant, and for the purpose of the contribution condition of entitlement to maternity allowance”.

Section 11 Amendments of Schedule 1 to the principal Regulations

(1) In regulation 2(1):—

(a) after the definition of“Collector” there shall be inserted—

“ Compensation of Employers Regulations ” means regulation 2 of the Statutory Sick Pay (Compensation of Employers) and Miscellaneous Provisions Regulations 1983 , regulation 4 of the Statutory Sick Pay (Additional Compensation of Employers and Consequential Amendments) Regulations 1985 and regulation 4 of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 ;

(b) after the definition of“national insurance number” there shall be inserted—

“statutory maternity pay” means any sum treated as remuneration by virtue of paragraph 10 of Schedule 4 to the Social Security Act 1986;

(2) In regulation 6(1) after the words“statutory sick pay” there shall be inserted the words“or statutory maternity pay”.

(3) In regulation 13(6)(b) there shall be added the following heads:—

(v) any statutory maternity pay;

(vi) any earnings in respect of which primary Class 1 contributions are payable (other than earnings in respect of which primary Class 1 contributions are payable at the reduced rate);

(vii) the earnings, if any, recorded under head (vi) above, in respect of which primary Class 1 contibutions are payable at the contracted-out percentage;

(4) In regulation 25(a) for the words from“under each” to“contracted-out percentage;” there shall be substituted the words

in respect of the year to which the certificate relates—

under each and in respect of each of the category letters—

the amount of primary Class 1 contributions paid by the employee, and

the amount, if any, of the contributions recorded under head (aa) above paid at the contracted-out percentage;

the amount of any earnings in respect of which primary Class 1 contributions were payable (other than earnings in respect of which primary Class 1 contributions were payable at the reduced rate);

the amount of the earnings, if any, recorded under head (ii) above, in respect of which primary Class 1 contributions were payable at the contracted-out percentage;

(5) In regulation 26(1) for the words from“regulation 2” to“Regulations 1985” there shall be substituted the words“the Compensation of Employers Regulations”.

(6) In regulation 27:—

(a) in sub-paragraph (1)(b) after the words“statutory sick pay” there shall be inserted the words“and showing separately the calculations for, and the amount of, any statutory maternity pay”;

(b) in paragraph (2) for the words from“regulation 2” to the end of the paragraph there shall be substituted the words“the Compensation of Employers Regulations”.

(7) In regulation 30—:

(a) in paragraph (1)(d) for the word“year.” there shall be substituted the words “year, and”;

(b) after paragraph (1)(d) there shall be added the following sub-paragraphs—

(e) the total amount of any statutory maternity pay paid during the year, and

(f) the total amount for the year shown under head (vi) of regulation 13(6)(b) of these Regulations rounded down to the next whole pound if not already whole pounds, and

(g) the total amount for the year shown under head (vii) of the said regulation 13(6)(b) rounded down to the next whole pound if not already whole pounds.

(c) in paragraph (2)(e) for the words“Regulations 1985.” there shall be substituted the words“Regulations 1985; and”;

(d) after paragraph (2)(e) there shall be added the following sub-paragraphs—

(f) the total amount of any statutory maternity pay paid during that year to—

(i) each employee,

(ii) all his employees; and

(g) in respect of statutory maternity pay paid during that year to all his employees, the total of amounts determined under regulation 3 of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 and deducted by virtue of regulation 4 of those Regulations.

(e) in paragraph (6) for the words from “regulation 2” to“Regulations 1985” there shall be substituted the words“the Compensation of Employers Regulations”.

(8) In regulation 30A(2):—

(a) in sub-paragraph (e) the word“and” shall be omitted;

(b) after sub-paragraph (f) the following sub-paragraphs shall be added—

(g) the total amount of any earnings in respect of which primary Class 1 contributions were payable (other than earnings in respect of which primary Class 1 contibutions were payable at the reduced rate), and

(h) the total amount of any earnings, if any, recorded under sub-paragraph (g) above, in respect of which primary contibutions were payable at the contracted-out percentage.

(9) In regulation 32(2)(a) for the words from“regulation 2” to the “Regulations 1985” there shall be substituted the words“the Compensation of Employers Regulations”.