The Social Security (Contributions) (Amendment No. 5) Regulations 2010

• Citation: S.I. 2010/2450
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2010 and shall come into force on 14th November 2010.

Section 2 Amendment of the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

Section 3 Amendment of regulation 9

(1) Amend regulation 9 (earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay and statutory sick pay) as follows.

(2) In the heading to the regulation, for “statutory paternity pay,” substitute “ordinary and additional statutory paternity pay,”

(3) In paragraph (2), in the introductory words and in sub-paragraph (a), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.

(4) In paragraph (2A) for sub-paragraph (b) substitute—

(b) in relation to ordinary statutory paternity pay, section 171ZD(3),

(ba) in relation to additional statutory paternity pay, section 171ZED(3) and

Section 4 Amendment of Schedule 4

(1) Amend Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) as follows.

(2) In paragraph 7(13)(b) (calculation of deduction) for sub-paragraph (vii) substitute—

(vii) any ordinary statutory paternity pay;

(viia) any additional statutory paternity pay; and

(3) In paragraph 9(1) (certificate of contributions paid) for sub-paragraph (g) substitute—

(g) the amount of ordinary statutory paternity pay paid to the employee;

(ga) the amount of additional statutory paternity pay paid to the employee; and

(4) In paragraph 11(4) (payments of earnings-related contributions by employer), in the definition of the “SP” element of the formula contained in that paragraph, for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.

(5) In paragraph 22 (return by employer at end of year)—

(a) in sub-paragraph (1)(da) for “statutory paternity pay” substitute “ordinary statutory paternity pay”;

(b) after sub-paragraph (1)(da) insert—

(daa) the total amount of additional statutory paternity pay paid during the year;

(c) in sub-paragraph (2)(da) for “statutory paternity pay” substitute “ordinary statutory paternity pay”; and

(d) after sub-paragraph (2) (da) insert—

(daa) in respect of additional statutory paternity pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the Additional Statutory Paternity (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 ;