The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001

• Citation: S.I. 2001/314
• Sections: 4

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001 and shall come into force on 6th April 2001.

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

Section 2 Amendments to the principal Regulations

In Regulation 7 of the principal Regulations (lower and upper earnings limits and primary and secondary thresholds) —

(a) for “2000” there shall be substituted “2001”;

(b) in paragraph (a) for the figure “£67” (lower earnings limit for primary Class 1 contributions) there shall be substituted the figure “£72”;

(c) in paragraph (b) for the figure “£535” (upper earnings limit for primary Class 1 contributions) there shall be substituted the figure “£575”;

(d) in paragraph (c) for the figure “£76” (primary threshold for primary Class 1 contributions) there shall be substituted the figure “£87”; and

(e) in paragraph (d) for the figure “£84” (secondary threshold for secondary Class 1 contributions) there shall be substituted the figure “£87”.

Section 3 Amendments to the principal Regulations

In regulation 8(3) of the principal Regulations (prescribed equivalents) —

(a) in sub-paragraph (a) for the words from “£329” to the end there shall be substituted the figure “£378”;

(b) in sub-paragraph (b) for the words from “£3,952” to the end there shall be substituted the figure “£4,535”; and

(c) in each of sub-paragraphs (c) to (e)—

(i) for the word “amounts” there shall be substituted the word “amount”; and

(ii) the word “relevant” shall be omitted.

Section 4 Amendments to the principal Regulations

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

(2) In Regulation 13(6)(b) —

(a) in head (ii) there shall be added at the end the words “and the currrent secondary threshold”;

(b) head (iii) shall be omitted; and

(c) in head (iiia) after the word “exceed” where it first appears there shall be inserted the words “the current primary threshold and”.

(3) In Regulation 13(6)(c) for the words from “any reduction” to the end there shall be substituted—

(i) any reduction calculated in accordance with section 37(1) and (1A) or section 38A(1) and (2) of the Pension Schemes (Northern Ireland) Act 1993 on the amount of a primary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii) which is available for set-off against (and does not exceed) the amount recorded under sub-paragraph (b)(v), and

(ii) any reduction calculated in accordance with section 37(1) and (1B) or 38A(1) and (2A) of that Act on the amount of a secondary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii), aggregated with any balance of the reduction in respect of earnings referred to in head (i) which exceeds the amount which may be set-off as therein mentioned.

(4) In Regulation 25(a) —

(a) sub-paragraph (ib) shall be omitted;

(b) in sub-paragraph (ic) for the word “secondary” there shall be substituted the word “primary”;

(c) sub-paragraphs (ii) and (v) shall be omitted; and

(d) in the words following sub-paragraph (vi) “, (v)” shall be omitted.

(5) In Regulation 30(1)(c) for head (ii) there shall be substituted the following heads—

(ii) Regulation 13(6)(c)(i), and

(iii) Regulation 13(6)(c)(i) and (ii) aggregated together, and