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

Treatment for the purpose of any contributory benefit of contributions paid under regulation 54 of the Contributions Regulations E+W+S

7.—(1) Subject to the provisions of paragraph (2) below, for the purpose of entitlement to any contributory benefit, where—

(a) a person pays a Class 2 or Class 3 contribution in accordance with regulation 54 of the Contributions Regulations M1 (method of, and time for, payment of Class 2 and Class 3 contributions etc.); and

(b) the due date for payment of that contribution is a date after the relevant day,

that contribution shall be treated as paid by the relevant day.

(2) Where, in respect of any part of a late notification period, a person pays a Class 2 contribution which he is liable to pay, that contribution shall be treated as paid after the due date, whether or not it was paid by the due date.

(3) For the purposes of this regulation—

(a) “late notification period” means the period beginning with the day a person liable to pay a Class 2 contribution was first required to notify the Inland Revenue in accordance with the provisions of regulation 53A of the Contributions Regulations M2 (notification of commencement or cessation of payment of Class 2 or Class 3 contributions) and ending on the last day of the contribution quarter immediately before the contribution quarter in which he gives that notification;

(b) “relevant day” means the first day in respect of which a person would have been entitled to receive the contributory benefit in question if any contribution condition relevant to that benefit had already been satisfied;

(c) “contribution quarter” means one of the four periods of not less than 13 contribution weeks commencing on the first day of the first, fourteenth, twenty-seventh or fortieth contribution week, in any year.

Marginal Citations

M1 Regulation 54 was substituted by regulation 5 of S.I. 1993/260.

M2 Regulation 53A was inserted by regulation 4 of S.I. 1993/260 and amended by regulation 8 of S.I. 2000/2343 and regulation 2 of S.I. 2001/45.