- Latest available (Revised)
- Original (As enacted)
Social Security Contributions and Benefits Act 1992, Section 171ZZ4 is up to date with all changes known to be in force on or before 14 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
(1)In this Part—
“adoption pay period” has the meaning given in section 171ZN(2);
“employer”, in relation to a person who is an employee, means a person who—
under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, or
would be liable to pay such contributions but for—
the condition in section 6(1)(b), or
the employee being under the age of 16;
“local authority” has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);
“local authority foster parent” has the same meaning as in the Children Act 1989 (see [F2section 105(1)] of that Act);
“maternity allowance period” has the meaning given in section 35(2);
“maternity pay period” has the meaning given in section 165(1);
“modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
“prescribed” means prescribed by regulations.
(2)In this Part “employee” means a person who is gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003).
(3)Regulations may provide—
(a)for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and
(b)for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes.
(4)Without prejudice to any other power to make regulations under this Part, regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed—
(a)two or more employers are to be treated as one;
(b)two or more contracts of service in respect of which the same person is an employee are to be treated as one.
(5)In this Part, except where otherwise provided, “week” means a period of seven days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
(6)For the purposes of this Part, a person's normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person's benefit under the contract of service with the employer in question.
(7)For the purposes of subsection (6) “earnings” and “relevant period” have the meanings given to them by regulations.
(8)In such cases as may be prescribed, a person's normal weekly earnings are to be calculated in accordance with regulations.
(9)Where—
(a)in consequence of the establishment of one or more National Health Service trusts under the National Health Service Act 2006, the National Health Service (Wales) Act 2006 or the National Health Service (Scotland) Act 1978, a person's contract of employment is treated by a scheme under any of those Acts as divided so as to constitute two or more contracts, or
(b)an order under paragraph 26(1) of Schedule 3 to the National Health Service Act 2006 provides that a person's contract of employment is so divided,
regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed.
(10)Regulations under subsection (9) may prescribe—
(a)the conditions that must be satisfied if a person is to be entitled to make such an election;
(b)the manner in which, and the time within which, such an election is to be made;
(c)the persons to whom, and the manner in which, notice of such an election is to be given;
(d)the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it;
(e)the time for which such an election is to have effect;
(f)which one of the person's employers under two or more contracts is to be regarded for the purposes of statutory shared parental pay as the person's employer under the contract.
(11)The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part.
(12)Regulations under any of subsections (4) to (10) must be made with the concurrence of the Commissioners for Her Majesty's Revenue and Customs.]
Textual Amendments
F1Pt. 12ZC inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 119(1), 139(6); S.I. 2014/1640, art. 3(1)(c)
F2Words in s. 171ZZ4(1) substituted (E.W.) (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 139
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: