The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024

Amendment of the Social Security (Contributions) Regulations 2001

6.—(1) The Social Security (Contributions) Regulations 2001(1) are amended as follows.

(2) In regulation 21 (annual maxima for those with more than one employment)—

(a) in paragraph (1)—

(i) at the end of sub-paragraph (a) omit “or”, and

(ii) omit sub-paragraph (b), and

(b) omit paragraph (4).

(3) In regulation 43 (exception from Class 2 contributions)—

(a) in paragraph (1) for “shall be excepted from paying” substitute “shall not be treated under section 11(5B) of the Act as having actually paid”, and

(b) in paragraph (3) for “is excepted from paying” substitute “is not treated as having actually paid”.

(4) In regulation 88 (notification of change of address)—

(a) for “A person liable to pay Class 2 contributions” substitute “A person to whom section 11(5B) of the Act (class 2 contributions treated as paid) applies”, and

(b) omit “(although not liable to do so)”.

(5) In regulation 100 (annual maximum of Class 4 contributions)—

(a) in paragraph (1)—

(i) in sub-paragraph (a) omit “or Class 2 contributions; or”, and

(ii) omit sub-paragraph (b),

(b) in paragraph (3)—

(i) omit Step Three,

(ii) in Step Four, in the opening words, for “Step Three” substitute “Step Two”, then omit “any Class 2 contributions and”, and

(iii) in Case 1 omit “(b) Class 2 contributions;”,

(c) omit paragraph (5), and

(d) in paragraph (6) for “(5)” substitute “(4)”.

(6) In regulation 125 (share fishermen)—

(a) in paragraph (b) for “as respects liability of a share fishermen to pay Class 2 contributions” substitute “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)”,

(b) in paragraph (c) for “section 11(2) and (6)” substitute “section 11(6)”.

(7) In regulation 145(1) (conditions as to residence or presence in Great Britain or Northern Ireland) (as amended by regulation 4)—

(a) in sub-paragraph (d)—

(i) omit “liability of a self-employed earner to pay Class 2 contributions or” substitute “as respects the application of section 11(5B) of the Act (self-employed earners treated as having actually paid Class 2 contributions for relevant purposes)”, and

(ii) after “such contributions are to be” omit “paid or”, and

(b) in sub-paragraph (e)(ii) after “Class 1” omit “or Class 2”.

(8) In regulation 148C (application of the Act to certain persons outside the United Kingdom)—

(a) in paragraph (1)(a) omit “liable under section 11(2) of the Act, or”,

(b) omit paragraph (3),

(c) omit paragraph (4), and

(d) in paragraph (6)—

(i) in sub-paragraph (a) for “section 11(2)” substitute “section 11(5B)”, and

(ii) in sub-paragraph (b) omit “liability or, as the case may be,”.

(1)

S.I. 2001/1004; amended by paragraph 33(1) of Schedule 1 to the National Insurance Contributions Act 2015, paragraphs 2 and 3 of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023; relevant amending instruments are S.I. 2003/193, 2012/573, 2015/478, 2016/352, 2022/1329.