The Social Security (Credits, and Crediting and Treatment of Contributions) (Consequential and Miscellaneous Amendments) Regulations 2016

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

5.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(1) are amended as follows.

(2) In regulation 1(2) (interpretation)—

(a) in the definition of “the Contributions Regulations”, for “1979” substitute “2001”; and

(b) for the definition of “due date” substitute—

““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 liable or entitled to pay, 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;”.

(3) In regulation 4 (treatment for the purpose of any contributory benefit of late paid contributions)—

(a) in paragraph (1), for “40” substitute “61”;

(b) in paragraph (2)(a)—

(i) in the words before paragraph (i), after “paid” insert “after the end of the second year”;

(ii) in paragraph (i), omit “after the end of the second year”;

(iii) after paragraph (i), insert “or”;

(iv) for paragraph (ii) substitute—

“(ii) following the year in respect of which a person is entitled, but not liable, to pay the contribution,”; and

(c) in paragraph (3)—

(i) in sub-paragraph (a), in the words before paragraph (i), after “paid” insert “after the end of the sixth year”;

(ii) in sub-paragraph (a)(i), omit “after the end of the sixth year”;

(iii) after sub-paragraph (a)(i), insert “or”;

(iv) for sub-paragraph (a)(ii) substitute—

“(ii) following the year in respect of which a person is entitled, but not liable, to pay the contribution,”; and

(v) in sub-paragraph (b), for “and” substitute “or”;

(d) in paragraph (4), for “27(3)(b)(ii) or (iii)” substitute “48(3)(b)(ii) or (iii)”; and

(e) for paragraph (8) substitute—

“(8) For the purpose of determining whether the second contribution condition for entitlement to a contribution-based jobseeker’s allowance or a contributory employment and support allowance is satisfied in whole or in part a relevant contribution is to be treated—

(a) if a Class 1 contribution paid before the beginning of the relevant benefit year, as paid on the due date;

(b) if, subject to paragraph (2)(a), a Class 1 contribution paid after the end of the benefit year immediately preceding the relevant benefit year or, subject to paragraph (3)(a), a Class 2 contribution—

(i) as not paid in relation to the benefit claimed in respect of any day before the expiry of a period of 42 days (including Sundays) commencing with the date on which the payment of that contribution is made; and

(ii) as paid at the expiry of that period in relation to entitlement to such benefit in respect of any other period.”.

(4) In regulation 7 (treatment for the purpose of any contributory benefit of contributions paid under regulation 54 of the Contributions Regulations)—

(a) for the heading substitute “Treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions”;

(b) for paragraph (1) substitute—

“(1) Subject to the provisions of paragraph (2), for the purpose of entitlement to any contributory benefit except a contribution-based jobseeker’s allowance or a contributory employment and support allowance, where—

(a) a person pays a Class 2 contribution under section 11(2) or (6) of the Act, or a Class 3 contribution in accordance with regulation 89, 89A, 90 or 148C of the Contributions Regulations (provisions relating to the 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 is treated as paid by the relevant day.”;

(c) in paragraph (2), after “liable” insert “or entitled”;

(d) in paragraph (3)(a)—

(i) after “liable” insert “or entitled”;

(ii) for “53A” substitute “87, 87A or 87AA”; and

(iii) for “last day of the contribution quarter immediately before the contribution quarter in” substitute “day on”; and

(e) omit paragraph (3)(c).

(5) After regulation 7 insert—

“Treatment for the purpose of a contribution-based jobseeker’s allowance or a contributory employment and support allowance of Class 2 contributions paid in accordance with the Act

7A.— (1) For the purpose of entitlement to a contribution-based jobseeker’s allowance or a contributory employment and support allowance, a Class 2 contribution is to be treated as paid as set out in paragraph (2) if the contribution is paid—

(a) in relation to—

(i) a contribution-based jobseeker’s allowance, on or after the first day of the week for which the jobseeker’s allowance is claimed; or

(ii) a contributory employment and support allowance, on or after the first day of the relevant benefit week; and

(b) by the due date.

(2) The contribution is treated as paid—

(a) in relation to a contribution-based jobseeker’s allowance, before the week for which the jobseeker’s allowance is claimed; or

(b) in relation to a contributory employment and support allowance, before the relevant benefit week.

(3) “Relevant benefit week” has the meaning given in paragraph 5 of Schedule 1 to the Welfare Reform Act.”.

(6) In regulation 8 (treatment for the purpose of any contributory benefit of contributions paid under an arrangement)—

(a) for “7”, in both places where it appears, substitute “7A”;

(b) for “40”, in both places where it appears, substitute “61”;

(c) for “46A and 48” substitute “68 and 84”; and

(d) for “54A” substitute “90”.

(1)

S.I. 2001/769, relevant amending instruments are S.I. 2007/1154 and 2008/1554.