The Social Security Contributions (Notional Payment of Primary Class 1 Contribution) Regulations 2000

• Citation: S.I. 2000/747
• Sections: 9

Section 1 Citation and commencement

These Regulations may be cited as the Social Security Contributions (Notional Payment of Primary Class 1 Contribution) Regulations 2000 and shall come into force on 6th April 2000.

Section 2 Interpretation

In these Regulations unless the context otherwise requires–

“the Contributions and Benefits Act ” means the Social Security Contributions and Benefits Act 1992;

“the principal Regulations ” means the Social Security (Contributions) Regulations 1979 ;

“section 6A(2)” means section 6A(2) of the Contributions and Benefits Act.

Section 3 Introductory

Section 6A(2) (notional payment of primary Class 1 contribution where in any tax week payment of earnings is not less than the current lower earnings limit but does not exceed the current primary threshold) has effect subject to the modifications and exceptions prescribed by regulations 4 to 6 of these Regulations.

Section 4 Prescribed modifications and exceptions

The modification prescribed by this regulation is that section 6A(2) has effect to the extent only that, if the amount of earnings paid in the tax week concerned had exceeded the current primary threshold, the earner would have been liable or entitled under the Contributions and Benefits Act and the principal Regulations to pay a primary Class 1 contribution in respect of those earnings.

Section 5 Prescribed modifications and exceptions

The exception prescribed by this regulation is that section 6A(2) does not have effect for the purposes of regulation 32 of the principal Regulations (return of contributions) .

Section 6 Prescribed modifications and exceptions

The modification prescribed by this regulation is that, where the earner is a woman who has made an election under regulation 100 of the principal Regulations (elections by married women and widows for liability to pay primary Class 1 contributions at the reduced rate) and that election has not ceased to have effect, section 6A(2) has effect as if the primary Class 1 contribution there referred to had been paid at the reduced rate.

Section 7 Consequential amendments to the principal Regulations

In regulation 2 of the principal Regulations (earnings periods) after the word “payable” there shall be inserted the words “ or, where section 6A of the Social Security Contributions and Benefits Act 1992 applies, treated as having been paid,”.

Section 8 Consequential amendments to the principal Regulations

In regulation 123B of the principal Regulations (certain volunteer development workers to be self-employed earners) after the word “ payable” there shall be inserted the words “or, where section 6A of the Social Security Contributions and Benefits Act 1992 applies, are treated as having been paid”.

Section 9 Consequential amendments to the principal Regulations

(1) Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973 to earnings-related contributions and Class 1A contributions) shall be amended in accordance with the following provisions of this regulation.

(2) In regulation 13(6)(b) (calculation of deduction)–

(a) for heads (ii) and (iii) there shall be substituted the following heads–

(ii) earnings which exceed the current lower earnings limit but do not exceed the current primary threshold,

(iii) earnings which exceed the current primary threshold but do not exceed the current secondary threshold,

(iiia) earnings which exceed the current secondary threshold but do not exceed the current upper earnings limit,

(b) in head (iv) for “(iii)” there shall be substituted “(iiia)”.

(3) In regulation 25(a) (certificate of contributions paid)–

(a) for head (i) there shall be substituted the following heads–

(i) the amount of any earnings up to and including the current lower earnings limit where earnings equal or exceed that figure;

(ia) the amount of any earnings in respect of which primary Class 1 contributions were, by virtue of section 6A of the Social Security Contributions and Benefits Act 1992, treated as having been paid, which exceed the current lower earnings limit but do not exceed the current primary threshold, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were, by virtue of that section and regulation 100 of the Main Regulations, treated as having been paid at the reduced rate;

(ib) the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the current primary threshold but do not exceed the current secondary threshold, other than earnings from non-contracted-out employment in respect of which Class 1 contributions were payable at the reduced rate;

(ic) the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the current secondary threshold but do not exceed the current upper earnings limit, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate;

(b) for head (iii) there shall be substituted the following head–

(iii) the amount of the earnings, if any, recorded under heads (ia) to (ic) of this paragraph, above the current lower earnings limit, in respect of which primary Class 1 contributions were payable or, where section 6A of the Social Security Contributions and Benefits Act 1992 and regulation 100 of the Main Regulations applies, were treated as having been paid, at the reduced rate;

(c) in heads (v) and (vi) before the words “lower earnings limit”, in each place where they occur, there shall be inserted the word “current”.

(4) In regulation 30(1)(c)(i) (return by employer at end of year) for the words “heads (i) to (iii)” there shall be substituted the words “heads (i) to (iiia)”.