The Social Security (Contributions) Regulations 2001

Calculation of return of contributions U.K.

57.—(1) In calculating the amount of any return of contributions to be made under [F1 regulation 52, 52A or 56], there shall be deducted—

(a) the amount of any contribution which has under regulation 51 been treated as paid on account of other contributions;

(b) in the case of such contributions paid in error in respect of any person, the amount, if any, paid to that person (and to any other person on the basis of that error) by way of contributory benefit which would not have been paid had any of the contributions (in respect of which an application for their return is duly made in accordance with [F2 regulation 52(8)]) not been paid in the first instance;

(c) the amount of any contributions equivalent premium payable under Chapter III of Part III of the Pensions Act F3 ;

(d) the amount of any minimum contributions paid by the Board under section 43 of the Pensions Act F4 (minimum contributions to personal pension schemes);

(e) the amount of any payment made by the Board under section 7 of the Social Security Act 1986 F5 (schemes becoming contracted-out between 1986 and 1993); and

(f) in the case of such contributions paid in error in respect of any person, the amount of any payment made by the Board under section 42A(3) of the Pensions Act (age-related rebates) F6 .

(2) Paragraph (1)(b) is subject to the qualification that, if the Secretary of State certifies that a deduction of an additional amount of income support or income-based jobseeker’s allowance has been made under regulation 13 of the Social Security (Payments on account, Overpayments and Recovery) Regulations 1988 (“the 1988 Regulations”) F7 (sums to be deducted in calculating the recoverable amount), paragraph (3) applies.

(3) If this paragraph applies, the amount to be returned shall be reduced by applying the formula—

Here—CB is the amount of contributory benefit specified in paragraph (1)(b) and

IS is the amount of income support or income-based jobseeker’s allowance specified in regulation 13(b) of the 1988 Regulations.

(4) In this regulation the expression “contributions equivalent premium” has the same meaning as in section 55(2) F8 of the Pensions Act.

Textual Amendments

F1 Words in reg. 57(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 14(a)

F2 Words in reg. 57(1)(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 14(b)

F3 References to “contributions equivalent premiums” are substituted for those to “limited revaluation premiums” by the Pensions Act 1995 (see, in particular, section 141(1) of that Act).

F4 Section 43 was amended by paragraph 42 of Schedule 5 to the Pensions Act 1995 (c. 26) and paragraph 47 of Schedule 1 to the Transfer Act.

F5 1986 c. 50. Section 7 was repealed by Schedule 5 to the Pensions Act but continues to have effect by virtue of paragraph 22 of Schedule 6 to that Act. See also paragraph 1 of Schedule 1 to the Transfer Act.

F6 Section 42A was inserted by section 137(5) of the Pensions Act 1995 and subsection (3) was amended by paragraph 46(2) of Schedule 1 to the Transfer Act.

F7 S.I. 1988/664: regulation 13 was amended by regulation 23(5) of S.I. 1996/1345 and regulation 11 of S.I. 1999/2571.

F8 Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c. 26) and amended by paragraph 7(1) of Schedule 2 to the Welfare Reform Act.