Employment Rights Act 1996

13 (1) The reference in section 215(2)(b) to a person being an employed earner for the purposes of the M1 Social Security Contributions and Benefits Act 1992 in respect of whom a secondary Class 1 contribution was payable under that Act (whether or not it was in fact paid) shall be construed— E+W+S

(a) as respects a week of employment after 1st June 1976 and before 1st July 1992, as a reference to a person being an employed earner for the purposes of the M2 Social Security Act 1975 in respect of whom a secondary Class 1 contribution was payable under that Act (whether or not it was in fact paid),

(b) as respects a week of employment after 6th April 1975 and before 1st June 1976, as a reference to a person being an employed earner for the purposes of the M3 Social Security Act 1975, and

(c) as respects a week of employment before 6th April 1975, as a reference to a person being an employee in respect of whom an employer’s contribution was payable in respect of the corresponding contribution week (whether or not it was in fact paid).

(2) For the purposes of the application of sub-paragraph (1) to a week of employment where the corresponding contribution week began before 5th July 1948, an employer’s contribution shall be treated as payable as mentioned in that sub-paragraph if such a contribution would have been so payable had the statutory provisions relating to national insurance in force on 5th July 1948 been in force in that contribution week.

(3) The references in subsection (4) of section 215 to the M4 Social Security Contributions and Benefits Act 1992 include the M5 Social Security Act 1975; and that subsection applies to any question arising whether an employer’s contribution was or would have been payable as mentioned in sub-paragraph (1) or (2).

(4) In this paragraph—

• “employer’s contribution” has the same meaning as in the M6 National Insurance Act 1965, and

• “corresponding contribution week”, in relation to a week of employment, means a contribution week (within the meaning of that Act) of which so much as falls within the period beginning with midnight between Sunday and Monday and ending with Saturday also falls within that week of employment.

Marginal Citations

M1 1992 c. 4.

M2 1975 c. 14.

M3 1975 c. 14.

M4 1992 c. 4.

M5 1975 c. 14.

M6 1965 c. 51.