4.At present, the Contributions Agency (CA), an executive agency of the DSS, is responsible for the operational functions of collecting and recording National Insurance contributions (“contributions”) which are paid into the National Insurance Fund (NIF). Payment of contributions gives entitlement to contributory benefits. CA also carries out the operational functions in relation to contracting-out of the State Earnings-Related Pensions Scheme (SERPS), Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP). These functions will be carried out by the Inland Revenue from the day appointed for the operational transfer.
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