The Social Security (Contributions) Regulations 2001

Modification in relation to share fishermen of Part I of the Act and so much of Part VI of the Act as relates to contributions U.K.

125.  Part I of the Act and so much of Part VI of the Act as relates to contributions shall apply to share fishermen with the modification that—

(a) employment as a share fisherman shall be employment as a self-employed earner notwithstanding that it is not employment in the United Kingdom;

(b) [F1 as respects a share fisherman being treated as having actually paid Class 2 contributions under section 11(5B) of the Act (class 2 contributions treated as paid)] in respect of his employment as a share fisherman, regulation 117(1)(a) and (b) and (2) shall apply as if the share fisherman were a mariner and as if the reference in regulation 117(1) to an employed earner were a reference to a self-employed earner and as if the words “or on behalf, or in respect, of” were omitted;

(c) for the purposes of entitlement to a contribution-based job seeker’s allowance, the weekly rate of any Class 2 contribution payable [F2 , or which is treated as having actually been paid under section 11(5B) of the Act (Class 2 contributions treated as paid),] by a share fisherman for any contribution week while he is ordinarily employed as a share fisherman shall, notwithstanding the provisions of [F3 [F4 section 11(6)] of the Act (Class 2 contributions), be [F5 £4.10]];

(d) regulations 21, 100 and 108 shall apply to contributions payable at the weekly rate specified in paragraph (c) of this regulation as if references in those regulations to Class 2 contributions included, as may be appropriate, references to Class 2 contributions at that rate;

(e) regulation 43 shall apply to a share fisherman as if there were included at the end of paragraph (1)(a) of that regulation the words “or is entitled to a contribution-based jobseeker’s allowance or, but for a failure to satisfy the contribution conditions for that benefit, would be so entitled”;

(f) insofar as Class 4 contributions in respect of the profits or gains of a share fisherman in respect of his employment as such are not collected by the Board under section 16 of the Act F6 (assessment and collection, etc. of Class 4 contributions) regulations 103 to 110 shall apply as if the share fisherman were a person to whom section 18(1)(a) and (b) of the Act applied (Class 4 contributions for persons treated under section 2(2)(b) of the Act as self-employed earners)F7 ; and

(g) for the purposes of section 12 of the Act F8 and for the purposes of that section as modified by regulations 63 to 65, where an earner was a share fisherman when [F9 the earner became entitled to pay Class 2 contributions], any reference in section 12 to an ordinary contribution, and any reference in those regulations to the weekly applicable rate of a contribution, shall be a reference to the rate of Class 2 contributions prescribed for a share fisherman.

Textual Amendments

F1 Words in reg. 125(b) substituted (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), 6(6)(a) (with reg. 1(4))

F2 Words in reg. 125(c) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 9

F3 Words in reg. 125(c) substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 33(1) (with Sch. 1 para. 33(2))

F4 Words in reg. 125(c) substituted (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), 6(6)(b) (with reg. 1(4))

F5 Sum in Reg. 125(c) substituted (6.4.2023) by The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2023 (S.I. 2023/330), art. 1(2), reg. 2

F6 Section 16 was amended by paragraph 16 of Schedule 3, and Schedule 10, to the Transfer Act.

F7 Section 18 was amended by paragraph 7 of Schedule 1 to the Transfer Act, paragraph 18 of Schedule 3 to that Act and article 4 of S.I. 2000/755.

F8 Section 12 was amended by paragraph 13 of Schedule 3 and paragraph 3 of Schedule 9 to the Transfer Act.

F9 Words in reg. 125(g) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 16