The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016

18.  In Schedule 4 (provisions derived from the Income Tax Acts etc)—

(a) in paragraph 7 (calculation of deduction)—

(i) omit sub-paragraph (4)(c) and the “or” which follows it; and

(ii) in sub-paragraph (13)(b)—

(aa) in sub-paragraph (iii), for “upper accrual point” substitute “current upper earnings limit”;

(bb) omit sub-paragraph (iiia); and

(cc) omit the words from “The amounts to be recorded under sub-paragraphs (iv) and (v)” to the end;

(b) in paragraph 9(1) (certificate of contributions paid)—

(i) in sub-paragraph (b), omit the words from “, other than earnings from non-contracted-out employment” to the end;

(ii) in sub-paragraph (c)—

(aa) for “upper accrual point” substitute “current upper earnings limit”; and

(bb) omit the words from “, other than earnings from non-contracted out employment” to the end; and

(iii) omit sub-paragraph (ca);

(c) in paragraph 12 (payment of earnings-related contributions by employer (further provisions)), omit sub-paragraph (3)(b);

(d) in paragraph 22 (return by employer at end of year)—

(i) in sub-paragraph (1)(c)(i), for “to (iiia)” substitute “to (iii)”;

(ii) omit sub-paragraph (2)(c); and

(iii) in sub-paragraph (2B)—

(aa) in sub-paragraph (e), for “;” substitute “.”; and

(bb) omit sub-paragraph (f); and

(e) in paragraph 24(2) (special return by employer at end of voyage period)—

(i) in sub-paragraph (e), at the end insert “and”;

(ii) for sub-paragraph (f) substitute—

“(f) the total amount of any earnings in respect of which primary Class 1 contributions were payable.”;

(iii) omit sub-paragraph (g).