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

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

5.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001(1) are amended in accordance with paragraphs (2) to (6).

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

(a) in the definition of “the Contributions Regulations” for “(Northern Ireland) 1979”(2) substitute “2001”(3);

(b) for the definition of “due date”(4) 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)(5) for “regulation 40” substitute “regulation 61”;

(b) in paragraph (2)(a)—

(i) after “paid” insert “after the end of the 2nd year”;

(ii) in head (i) omit “after the end of the 2nd year”;

(iii) at the end of head (i) insert “or”;

(iv) for head (ii) substitute—

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

(c) in paragraph (3)—

(i) in sub-paragraph (a) after “paid” insert “after the end of the 6th year”;

(ii) in sub-paragraph (a)(i) omit “after the end of the 6th year”;

(iii) at the end of 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,”;

(v) in sub-paragraph (b) for “paragraphs (7) and (8)” substitute “paragraph (7) or (8)”;

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

(e) for paragraph (8)(6) 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(7) (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 “regulation 53A” substitute “regulation 87, 87A or 87AA(8)”;

(iii) for “last day” to the end substitute “day on which he gives that notification;”;

(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 in accordance with 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) in the opening words, for “7 and regulation 40” substitute “7A and regulation 61(9)”;

(b) in paragraph (a)—

(i) for “regulations 46A and 48” substitute “regulations 68 and 84(10)”;

(ii) for “regulation 54A” substitute “regulation 90”(11);

(iii) for “7 and 40” substitute “7A and 61”.

(1)

S.R. 2001 No. 102; relevant amending provisions are S.I. 2007/1154, S.R. 2008 No. 286, S.R. 2009 No. 105 and S.R. 2014 No. 33

(2)

S.R. 1979 No. 186; these Regulations were revoked by Part 2 of Schedule 8 to S.I. 2001/1004

(3)

S.I. 2001/1004

(4)

The definition of “due date” was amended by regulation 9(2) of S.I. 2007/1154

(5)

Paragraph (1) was amended by regulation 3(2) of S.R. 2009 No. 105 and regulation 2(a) of S.R. 2014 No. 33

(6)

Paragraph 8 was amended by regulation 28(3)(a) of S.R. 2008 No. 286

(7)

Regulation 89 was amended by regulation 6 of S.I. 2011/797 and regulation 12 of S.I. 2015/478; regulations 89A and 148C were inserted by regulations 13 and 18, respectively, of S.I. 2015/478; regulation 90(4) was amended by regulation 10 of S.I. 2003/193

(8)

Regulation 87A was inserted by regulation 6 of S.I. 2009/600; regulations 87 and 87A were amended by regulations 24(1)(h) and 10, respectively, and regulation 87AA was inserted by regulation 11, of S.I. 2015/478

(9)

Regulation 61 was substituted by regulation 12 of S.I. 2002/2366

(10)

Regulation 84 was substituted by regulation 8 of S.I. 2003/193

(11)

Regulation 90 was amended by regulation 10 of S.I. 2003/193