The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations 1999

Amendment of regulation 32 of the principal Regulations

11.—(1) Regulation 32 of the principal Regulations (return of contributions) shall be amended in accordance with the following provisions of this regulation.

(2) In paragraph (1)(b)(1) for “standard rate contribution”, substitute “contribution at the primary percentage”.

(3) In paragraph (2)(c) for “standard rate”, substitute “primary percentage”.

(4) For paragraph (2)(d) and (e)(2), substitute—

“(d) any amount of primary Class 1 contributions reduced in accordance with section 41(1) and (1A) of the Pension Schemes Act 1993 in respect of COSRS employment as specified in head (i), (ii) or (iii) of this sub-paragraph—

(i) where the amount paid at the contracted-out rate is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate in excess of 53 times the amount, calculated at the primary percentage specified in section 8(2) of the Social Security Contributions and Benefits Act 1992, payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out rate if any;

(ii) where the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate;

(iii) where no amount has been paid at the contracted-out rate, the amount paid at the normal rate;

(e) any amount of primary Class 1 contributions reduced in accordance with section 42A(1) and (2) of the Pension Schemes Act 1993 in respect of COMPS employment as specified in head (i), (ii) or (iii) of this sub-paragraph—

(i) where the amount paid at the contracted-out rate is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate in excess of 53 times the amount, calculated at the primary percentage specified in section 8(2) of the Social Security Contributions and Benefits Act 1992, payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out rate if any;

(ii) where the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate;

(iii) where no amount has been paid at the contracted-out rate, the amount paid at the normal rate.”.

(1)

Sub-paragraph (b) was substituted by regulation 2 of S.I. 1992/1440.

(2)

Sub-paragraphs (d) and (e) were substituted by regulation 4(2)(b) of S.I. 1996/2407.