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Version Superseded: 06/04/2016
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Social Security Contributions and Benefits Act 1992, Cross Heading: ... is up to date with all changes known to be in force on or before 27 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1S. 171ZF cross-heading repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 18; S.I. 2014/1640, art. 7(g) (with art. 16)
(1)Any agreement shall be void to the extent that it purports—
(a)to exclude, limit or otherwise modify any provision of this Part of this Act, or
(b)to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
(2)For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from [F3statutory paternity pay] which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
(a)is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
(b)would be so authorised if he were liable to pay contractual remuneration in respect of that period.
Textual Amendments
F2Pt. 12ZA inserted (8.12.2002) by Employment Act 2002 (c. 22), ss. 2, 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2
F3Words in s. 171ZF(2) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 19; S.I. 2014/1640, art. 7(g) (with art. 16)
(1)Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
(2)Subject to subsection (3) below—
(a)any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and
(b)any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.
(3)Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F4S. 171ZG(4) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 20; S.I. 2014/1640, art. 7(g) (with art. 16)
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
(1)The Secretary of State may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as he thinks proper in its application to any person who is, has been or is to be—
(a)employed on board any ship, vessel, hovercraft or aircraft;
(b)outside Great Britain at any prescribed time or in any prescribed circumstances; or
(c)in prescribed employment in connection with continental shelf operations, as defined in section 120(2) above.
(2)Regulations under subsection (1) above may, in particular, provide—
(a)for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
(b)for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
(c)for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;
(d)for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.
(1)In this Part of this Act—
“the Board” means the Commissioners of Inland Revenue;
[F5“employer”, in relation to a person who is an employee, means a person who—
under section 6 above is, liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or
would be liable to pay such contributions but for—
the condition in section 6(1)(b), or
the employee being under the age of 16;]
[F6“local authority” has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);]
[F6“local authority foster parent” has the same meaning as in the Children Act 1989 (see section 22C(12) of that Act);]
“modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
“prescribed” means prescribed by regulations.
(2)In this Part of this Act, “employee” means a person who is—
(a)gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with [F7earnings (within the meaning of Parts 1 to 5 above)]; F8...
F8(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Regulations may provide—
(a)for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act, and
(b)for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
(4)Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
(a)two or more employers are to be treated as one;
(b)two or more contracts of service in respect of which the same person is an employee are to be treated as one.
(5)In this Part, except [F9section 171ZE], “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
(6)For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
(7)For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
(8)In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
(9)Where—
(a)in consequence of the establishment of one or more National Health Service trusts under [F10the National Health Service Act 2006, the National Health Service (Wales) Act 2006] or the National Health Service (Scotland) Act 1978 (c. 29), a person’s contract of employment is treated by a scheme under [F11any of those Acts] as divided so as to constitute two or more contracts, or
(b)an order under [F12paragraph 26(1) of Schedule 3 to the National Health Service Act 2006] provides that a person’s contract of employment is so divided,
regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
(10)Regulations under subsection (9) above may prescribe—
(a)the conditions that must be satisfied if a person is to be entitled to make such an election;
(b)the manner in which, and the time within which, such an election is to be made;
(c)the persons to whom, and the manner in which, notice of such an election is to be given;
(d)the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
(e)the time for which such an election is to have effect;
(f)which one of the person’s employers under two or more contracts is to be regarded for the purposes of [F13statutory paternity pay] as his employer under the contract.
(11)The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part of this Act.
(12)Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
Textual Amendments
F5Words in s. 171ZJ(1) substituted (1.10.2006 with application in accordance with Sch. 8 para. 11(4) of the amending S.I.) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 11(2)
F6Words in s. 171ZJ(1) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 121(7)(a), 139(6); S.I. 2014/1640, art. 3(1)(e)
F7Words in s. 171ZJ(2)(a) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 5
F8S. 171ZJ(2)(b) and preceding word omitted (1.10.2006 with application in accordance with Sch. 8 para. 11(4) of the amending S.I.) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 11(3)
F9Words in s. 171ZJ(5) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 21(2); S.I. 2014/1640, art. 7(g) (with art. 16)
F10Words in s. 171ZJ(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(a)(i) (with Sch. 3 Pt. 1)
F11Words in s. 171ZJ(9)(a) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(a)(ii) (with Sch. 3 Pt. 1)
F12Words in s. 171ZJ(9)(b) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 149(b) (with Sch. 3 Pt. 1)
F13Words in s. 171ZJ(10)(f) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 21(3); S.I. 2014/1640, art. 7(g) (with art. 16)
[F15(1)]The Secretary of State may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
[F16(2)The Secretary of State may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe.]]
Textual Amendments
F14Words in s. 171ZK title repealed (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(5)(a), 139(6); S.I. 2014/1640, art. 3(1)(f)
F15S. 171ZK(1) renumbered (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(5)(b), 139(6); S.I. 2014/1640, art. 3(1)(f)
F16S. 171ZK(2) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 122(5)(c), 139(6); S.I. 2014/1640, art. 3(1)(f)
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