Treatment for the purpose of any contributory benefit of late paid contributions
4.—(1) Subject to the provisions of regulations 5 and 6 and regulation 40 of the Contributions Regulations (voluntary Class 2 contributions not paid within permitted period), for the purpose of entitlement to any contributory benefit, paragraphs (2) to (9) shall apply to contributions (“relevant contributions”)—
(a)paid after the due date, or
(b)treated as paid after the due date under regulation 7(2).
(2) Subject to the provisions of paragraph (4), any relevant contribution other than one referred to in paragraph (3)—
(a)if paid—
(i)after the end of the 2nd year following the year in which liability for that contribution arises;
(ii)following the due date for that contribution in the case of a contribution which a person is entitled, but not liable, to pay,
shall be treated as not paid;
(b)if paid before the end of the said 2nd year, shall, subject to paragraphs (7) and (8), be treated as paid on the date on which payment of the contribution is made.
(3) Subject to the provisions of paragraph (4), any relevant Class 2 contribution payable in respect of a contribution week after 5th April 1983 or any relevant Class 3 contribution payable in respect of a year after 5th April 1982—
(a)if paid—
(i)after the end of the 6th year following the year in which liability for that contribution arises;
(ii)following the due date for that contribution in the case of a contribution which a person is entitled, but not liable, to pay,
shall be treated as not paid;
(b)if paid before the end of the said 6th year, shall, subject to paragraphs (7) and (8), be treated as paid on the date on which payment of the contribution is made.
(4) A Class 3 contribution payable by a person to whom regulation 27(3)(b)(ii) or (iii)(1) of the Contributions Regulations (Class 3 contributions) applies in respect of a year which includes a period of education, apprenticeship, training, imprisonment or detention in legal custody such as is specified in that regulation—
(a)if paid after the end of the 6th year specified in that regulation, shall be treated as not paid;
(b)if paid before the end of the said 6th year shall, subject to the provisions of paragraphs (7) and (8), be treated as paid on the date on which payment of the contribution is made.
(5) Notwithstanding the provisions of paragraph (4), for the purpose of entitlement to any contributory benefit, where—
(a)a Class 3 contribution other than one referred to in sub-paragraph (b) which is payable in respect of a year specified in sub-paragraph (b), is paid after—
(i)the due date, and
(ii)the end of the 2nd year following the year preceding that in which occurred the relevant time or, as the case may be, the relevant event,
that contribution shall be treated as not paid;
(b)in respect of a year after 5th April 1982, a Class 3 contribution which is payable in respect of a year specified in paragraph (4), is paid after—
(i)the due date, and
(ii)the end of the 6th year following the year preceding that in which occurred the relevant time or, as the case may be, the relevant event,
that contribution shall be treated as not paid.
(6) For the purposes of paragraph (5), “relevant event” means the date on which the person concerned attained pensionable age(2) or, as the case may be, died under that age.
(7) Notwithstanding the provisions of paragraphs (2), (3) and (4), in determining whether the relevant contribution conditions are satisfied in whole or in part for the purpose of entitlement to any contributory benefit, any relevant contribution which is paid within the time specified in paragraph (2)(b), (3)(b) or, as the case may be, (4)(b) shall be treated—
(a)for the purpose of entitlement in respect of any period before the date on which the payment of the contribution is made, as not paid, and
(b)subject to the provisions of paragraph (8), for the purpose of entitlement in respect of any other period, as paid on the date on which the payment of the contribution is made.
(8) For the purpose of determining whether the second contribution condition for entitlement to a contribution-based jobseeker’s allowance or short-term incapacity benefit is satisfied in whole or in part, any relevant contribution shall be treated—
(a)if paid before the beginning of the relevant benefit year, as paid on the due date;
(b)if paid after the end of the benefit year immediately preceding the relevant benefit year, 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, subject to the provisions of paragraphs (2)(a) and (3)(a), as paid at the expiry of that period in relation to entitlement to such benefit in respect of any other period.
(9) For the purposes of paragraph (8), “second contribution condition” in relation to—
(a)a contribution-based jobseeker’s allowance is a reference to the condition specified in Article 4(1)(b)(3) of the Order (the contribution-based conditions);
(b)short-term incapacity benefit is a reference to the condition specified in paragraph 2(3) of Schedule 3 to the Act (contribution conditions for entitlement to benefit).
(10) This regulation shall not apply to Class 4 contributions.
Head (iii) was inserted by regulation 9(b) of S.R. 1984 No. 43
Definition of “pensionable age” in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 was substituted by paragraph 9(a) of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))
Article 4(1)(a) and (b) was modified by regulations 159 and 166 of S.R. 1996 No. 198