The National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971

Deduction of graduated contributions from seamen's emoluments

4.—(1A) Subject to the provisions of regulation 11 of this Schedule, Parts II and III of Schedule 1 shall not apply in the case of a seaman and every employer, on making any payment of a seaman's emoluments, may deduct graduated contributions therefrom in accordance with the provisions of this Schedule.

(2A) An employer shall not be entitled to recover any graduated contributions paid or to be paid by him on behalf of any seaman otherwise than by deduction in accordance with the provisions of this Schedule.

(3A) On the occasion of the payment of any seaman's emoluments there may be deducted therefrom the amount, if any, of the graduated contributions based thereon which the seaman is liable to pay under those provisions of Part I of the Act which relate to graduated contributions or under those provisions as modified by Part II of the National Insurance (Mariners) Regulations 1967(1) as amended(2) (which modifies the statutory provisions in relation to graduated contributions for a seaman).

(4A) If by reason of an error made in good faith the employer, on making any payment of emoluments to a seaman, fails to deduct therefrom the full amount of graduated contributions which by virtue of the provisions of this Schedule he is entitled to deduct, he may recover the amount so underdeducted by deduction from any subsequent payment of emoluments to that employee during the same year:

Provided that—

(a) the amount which may be deducted by virtue of the provisions of this paragraph from any payment shall be in addition to but shall not exceed the amount deductible therefrom under the other provisions of this Schedule; and

(b) for the purposes of Part IV of Schedule 1 and of Regulations 6 and 8 of this Schedule an additional amount which may be deducted by virtue of the provisions of this paragraph shall be treated as an amount deductible under the provisions of this Schedule only in so far as the amount of the corresponding underdeduction has not been so treated.

(1)

(1967 I, p. 1294).

(2)

S.I. 1969/1277; 1970/46, 1970/507 (1969 III, p. 3811; 1970 I, p. 243, 1713).