The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001

Citation, commencement and interpretation E+W+S

1.—(1) These Regulations may be cited as the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 and shall come into force on 6th April 2001.

(2) In these Regulations, including this regulation—

• “the Act” means the Social Security Contributions and Benefits Act 1992;

• “the Contributions Regulations” means the Social Security (Contributions) Regulations [F1 2001]M1 ;

• “contribution week” means a period of seven days beginning with midnight between Saturday and Sunday;

• [F2 “contribution-based jobseeker’s allowance” means an allowance under the Jobseekers Act 1995 as amended by the provisions of Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions;]

• “contributory benefit” includes a contribution-based jobseeker’s allowance but not an income-based jobseeker’s allowance [F3 and includes a contributory employment and support allowance but not an income-related employment and support allowance];

• [F4 “contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance, and a contributory allowance under Part 1 of the Welfare Reform Act as that Part has effect apart from those provisions;]

• [F5 “due date” (subject to regulation 4(11)) means, in relation to—

  (a)

  any Class 1 contribution, the date by which payment falls to be made;

  (b)

  any Class 2 contribution which a person is F6 ... entitled to pay [F7 or is treated as having actually paid as a result of section 11(5B) of the Act] , the 31st January following the end of the year in respect of which it is payable;

  (c)

  any Class 3 contribution, the date 42 days after the end of the year in respect of which it is paid;]

• “earnings factor” has the meaning assigned to it in section 21(5)(c) of the Act;

• [F8 “income-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995;]

• [F9 “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act (employment and support allowance);]

• “relevant benefit year” has the meaning assigned to it in—

  (a)

  section 2(4)(b) of the Jobseekers Act 1995, in relation to a contribution-based jobseeker’s allowance;

  (b)

  paragraph 2(6)(b) of Schedule 3 to the Act M2 (contribution conditions for entitlement to short-term incapacity benefit), in relation to short-term incapacity benefit;

  (c)

  [F10 paragraph 3(1)(f) of Schedule 1 to the Welfare Reform Act (conditions relating to national insurance), in relation to a contributory employment and support allowance.]

• “relevant time”, in relation to short-term incapacity benefit, has the meaning assigned to it in paragraph 2(6)(a) of Schedule 3 to the Act;

• [F11 “the Welfare Reform Act” means the Welfare Reform Act 2007;]

• “year” means tax year.

[F12 (3) In these Regulations, “official error” means an error made by—

(a) an officer of the Department for Work and Pensions or an officer of Revenue and Customs acting as such which no person outside the Department or Her Majesty’s Revenue and Customs caused or to which no person outside the Department or Her Majesty’s Revenue and Customs materially contributed; or

(b) a person employed by a service provider and to which no person who was not so employed materially contributed,

but excludes any error of law which is shown to have been an error by virtue of a subsequent decision of [F13 the Upper Tribunal] or the court.

(4) In paragraph (3)—

F14 ...

“service provider” means a person providing services to the Secretary of State for Work and Pensions or to Her Majesty’s Revenue and Customs.]

Textual Amendments

F1 Word in reg. 1(2) substituted (1.1.2017) by The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016 (S.I. 2016/1145), regs. 1, 5(2)(a)

F2 Words in reg. 1(2) substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 71(2)(a)

F3 Words in reg. 1(2) inserted (27.10.2008) by Employment and Support Allowance (Consequential Provisions) (No.2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 49(2)(a)

F4 Words in reg. 1(2) substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 71(2)(b)

F5 Words in reg. 1(2) substituted (1.1.2017) by The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016 (S.I. 2016/1145), regs. 1, 5(2)(b)

F6 Words in reg. 1(2) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 8(9)(a) (with reg. 1(4))

F7 Words in reg. 1(2) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 2(2) (with reg. 1(3))

F8 Words in reg. 1(2) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 71(2)(c)

F9 Words in reg. 1(2) inserted (27.10.2008) by Employment and Support Allowance (Consequential Provisions) (No.2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 49(2)(c)

F10 Words in reg. 1(2) added (27.10.2008) by Employment and Support Allowance (Consequential Provisions) (No.2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 49(2)(d)

F11 Words in reg. 1(2) inserted (27.10.2008) by Employment and Support Allowance (Consequential Provisions) (No.2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 49(2)(e)

F12 Reg. 1(3) - Reg. 1(4) inserted (1.10.2007) by The Social Security (National Insurance Credits) Amendment Regulations 2007 (S.I. 2007/2582), regs. 1, 4(2)

F13 Words in reg. 1(3) substituted (3.11.2008) by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1Sch. 1 para. 147(a)

F14 Words in reg. 1(4) omitted (3.11.2008) by virtue of Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1Sch. 1 para. 147(b)

Marginal Citations

M1 S.I. 1979/591. The relevant amending instruments are S.I. 1984/77, 1987/413 and 2111, 1989/572, 1992/97 and 669, 1993/260, 1995/829, 1996/2367, 1999/567, 2000/2207, 2343 and 2744 and 2001/45.

M2 Paragraph 2(6)(b) was amended by paragraph 38(2) of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 18).