- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/10/2013)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 06/10/2013.
There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Section 146.
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146.—(1) Where an earner is gainfully employed outside the United Kingdom, and that employment, if it had been in Great Britain or Northern Ireland, would have been employed earner’s employment, that employment outside the United Kingdom shall be treated as employed earner’s employment for the period for which under paragraph (2)(a) contributions are payable in respect of the earnings paid to the earner in respect of that employment provided that—
(a)the employer has a place of business in Great Britain or Northern Ireland (as the case may be);
(b)the earner is ordinarily resident in Great Britain or Northern Ireland (as the case may be); and
(c)immediately before the commencement of the employment the earner was resident in Great Britain or Northern Ireland (as the case may be).
(2) Where, under paragraph (1), the employment outside the United Kingdom is treated as an employed earner’s employment, the following provisions shall apply in respect of the payment of contributions—
(a)primary and secondary Class 1 contributions shall be payable in respect of any payment of earnings for the employment outside the United Kingdom during the period of 52 contribution weeks from the beginning of the contribution week in which that employment begins to the same extent as that to which such contributions would have been payable if the employment had been in Great Britain or Northern Ireland (as the case may be);
(b)subject to [F1regulations 148 and 148A], any earner by or in respect of whom contributions are or have been payable under sub-paragraph (a) shall be entitled to pay Class 3 contributions in respect of any year during which the earner is outside the United Kingdom from and including that in which the employment outside the United Kingdom begins until that in which he next returns to Great Britain or Northern Ireland (as the case may be);
(c)Class 1A contributions and Class 1B contributions shall be payable in respect of the period specified in sub-paragraph (a).
Textual Amendments
F1Words in reg. 146(2)(b) substituted (18.7.2007) by The Social Security (Contributions) (Amendment No. 4) Regulations 2007 (S.I. 2007/1838), regs. 1(1), 4
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