The National Insurance (Graduated Contributions and Non-participating Employments–Miscellaneous Provisions) Regulations 1960

Part II U.K. Provisions as to Participating and Non-participating Employments

Computation of remuneration for graduated contributions purposes U.K.

2.— [F1 (1) Where payments are made to a person on account of remuneration in two or more employments under the same employer which include both an employment which is, and an employment which is not, at the time of payment in respect thereof a non-participating employment, and, under section 4(3)(a) of the National Insurance Act 1965, those payments fall to be aggregated and treated as a single payment of remuneration in one employment, that one employment shall, for the purposes of the said section 4(3)(a), be taken to be—

(a) an employment which is at the time of the payment a non-participating employment, if at the time of the payment (or each payment if there is more than one) in respect of participating employment which falls to be aggregated the person is employed in a non-participating employment under that employer; and

(b) subject to the provisions of paragraph (2A) of this regulation, in any other case an employment which is at the time of the payment a participating employment;

and for the purposes of this Part of these regulations a “participating employment” means an employment which is not a non-participating employment.]

[F1 (2) Subject to the provisions of paragraph (2B) of this regulation and without prejudice to the provisions of section 4(5) of the National Insurance Act 1965 as to the disregarding of payments of remuneration, where a payment on account of a person's remuneration in a participating employment is made at a time when he is employed in a non-participating employment under the same employer, then, if that payment does not fall to be aggregated under section 4(3)(a) of that Act with a payment of remuneration from the other employment, the payment shall, for the purpose of graduated contributions, be treated as a payment on account of remuneration in an employment which is at the time of the payment a non-participating employment.]

[F1 (2A) Where a payment (hereafter in this paragraph called “the payment in question”) on account of a person's remuneration in a participating employment is made at a time when that employment and his employment in a non-participating employment under the same employer have both come to an end, then, if the last payment made on account of his remuneration in that participating employment before that participating employment came to an end fell (or would but for its being made before 5th October 1966 have fallen) under the provisions of paragraph (1) or paragraph (2) of this regulation to be treated as a payment on account or remuneration in an employment which was at the time of the payment a non-participating employment, the said provisions shall apply as if the payment in question had been made at a time when the said person was employed in the non-participating employment under that employer.]

[F1 (2B) The provisions of paragraph (2) of this regulation shall not apply in a case where, having regard to the arrangements which are or might reasonably be made for the calculation and payment of the remuneration, it is not reasonably practicable at or before the time of the payment for any of the persons calculating or making the payment to have such information about the other employment as would enable them to know whether the provisions in question were applicable.]

(3) For the purpose F2 ... of this regulation, at the time of a payment on account of his remuneration in a participating employment a person shall be deemed not to be employed in a non-participating employment if—

(a) his employer is not and has not been liable to pay weekly employer's contributions in respect of that non-participating employment for the contribution week in which that payment is made and for the thirteen contribution weeks immediately preceding, and his failure to be so liable does not arise by virtue of the provisions of subsection (1) of section 4, or of any regulations M1 made under paragraph (a) of subsection (1) of section 9, of the Act (which provide respectively that not more than one employer's contribution shall be payable in respect of any person for any week and as to the persons who are to be treated as employers); or

(b) that payment is made in a contribution week for which his employer is not liable as aforesaid, being part of a continuous period which is to last thirteen weeks or more for which he will not be so liable and for which his failure to be so liable does not arise by reason of that person's being, in those weeks, incapable of work or by virtue of the said provisions or of any such regulations.

(4) In this regulation “"remuneration”” has the same meaning as in the Act of 1959.

Textual Amendments

F1 Reg. 2(1)-(2B) substituted for reg. 2(1)-(2) (5.10.1966) by The National Insurance (Graduated Contributions and Non-participating Employments—Consequential) Regulations 1966 (S.I. 1966/1048), regs. 1(1), 4(1)

F2 Words in reg. 2(3) omitted (5.10.1966) by virtue of The National Insurance (Graduated Contributions and Non-participating Employments—Consequential) Regulations 1966 (S.I. 1966/1048), regs. 1(1), 4(2)

Marginal Citations

M1 S.I. 1948/1274, regs. 8 to 10 (Rev. XVI, p. 148: 1948 I, p. 3037).

Rate of weekly contribution U.K.

3.  Where a person is in the same contribution week employed both in a non-participating employment and in a participating employment, and a contribution is payable in respect of him for that week by an employer who employs him only in participating employment in that week, that contribution and any contribution payable by him for that week shall be payable at the rate appropriate to a participating employment.

[F3 Calculation of excess graduated contributions U.K.

4.   For the purposes of section 56(3) of the National Insurance Act 1965 , as amended by Schedule 1 paragraph 6 to the National Insurance Act 1966 (which relates to the determination of any question as to the amount, if any, by which the graduated contributions paid by certain persons in respect of remuneration paid in any income tax year exceeded the amount prescribed under section 4(4) of the National Insurance Act 1965)—

(a) a person's employment in a non-participating employment shall be treated as continuing until, and as coming to an end at, the time at which it is treated for the purpose of the provisions of Part III of the National Insurance Act 1965 relating to payments in lieu of contributions as having come to an end:

Provided that the Minister, in any case in which she extends or has extended the period during which, for the purpose of the said provisions of Part III of that Act, a person's employment is not to be treated as having come to an end or an interruption therein is to be disregarded, may direct that the employment shall be treated for the purposes of the said section 56(3) as coming to an end at such earlier time as she may specify, being a time not earlier than that at which but for the extension it would have been treated for those purposes as coming to an end;

(b) the prescribed manner and period for such an application as is referred to in the said Schedule 1 paragraph 6 in relation to any income tax year shall be, respectively, in writing to the Minister and not later than six years after the end of the income tax year in question:

Provided that (except where the Minister in her absolute discretion allows to the contrary) an application shall be deemed not to have been made within the prescribed time if it is made after the beginning of the first week in respect of which the person concerned was (subject to any provision as to earnings) entitled to receive payment of a retirement pension;

(c) the prescribed amount of the graduated contribution deemed to have been paid by an insured person on the first day of any contribution week such as is referred to in the said section 56(3) shall be taken as 7s. 8d., so, however, that not more than one such contribution shall be deemed to have been paid in any one contribution week.]

Textual Amendments

F3 Reg. 4 substituted (5.10.1966) by The National Insurance (Graduated Contributions and Non-participating Employments—Consequential) Regulations 1966 (S.I. 1966/1048), regs. 1(1), 5