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(This note is not part of the Regulations.)
These Regulations further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the principal Regulations”).
Regulation 2(a) amends regulation 19(1) of the principal Regulations by excluding, from the computation of a person’s earnings for the purposes of earnings-related contributions, certain payments of, or contributions towards, expenses—
(a)incurred in providing medical treatment or insurance for an employee performing the duties of his employment outside the United Kingdom;
(b)which are exempt from income tax under Schedule 11A to the Income and Corporation Taxes Act 1988, other expenses reasonably incurred in connection with a change of residence and emoluments for which an employer is accountable to the Board of Inland Revenue in respect of income tax in accordance with a PAYE settlement agreement under Chapter V of Part VI of the Income Tax (Employments) Regulations 1993.
Regulation 2(b) adds a new paragraph (9) to regulation 19 of the principal Regulations to make incidental provision for the purposes of the new change of residence disregard.
These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.
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