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Social Security Contributions and Benefits Act 1992, Section 163 is up to date with all changes known to be in force on or before 01 September 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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(1)In this Part of this Act—
“contract of service” (except in paragraph (a) of the definition below of “employee”) includes any arrangement providing for the terms of appointment of an employee;
“employee” means a person who is—
but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;
[F3“employer”, in relation to an employee and a contract of service of his, means a person who—
under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract, 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;]
“period of entitlement” has the meaning given by section 153 above;
“period of incapacity for work” has the meaning given by section 152 above;
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“prescribed” means prescribed by regulations;
“qualifying day” has the meaning given by section 154 above;
“week” means any period of 7 days.
(2)For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) 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 his contract of service with the employer in question.
(3)For the purposes of subsection (2) above, the expressions “earnings” and “relevant period” shall have the meaning given to them by regulations.
(4)In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations.
(5)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 such of its provisions 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.
(6)Where, in consequence of the establishment of one or more National Health Service trusts under [F5the National Health Service Act 2006, the National Health Service (Wales) Act 2006] or the M1National Health Service (Scotland) Act 1978, a person’s contract of employment is treated by a scheme under [F6any of those Acts] as divided so as to constitute two or more contracts, [F7or where an order under [F8paragraph 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 him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations 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 the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract;
and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.
(7)Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.
Textual Amendments
F1Words in s. 163(1) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 3
F2Words in s. 163(1) omitted (1.10.2006) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 9(2)
F3Words in s. 163(1) substituted (1.10.2006) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 9(3)
F4Words in s. 163(1) repealed (7.10.1996) by Jobseekers Act 1995 (c. 18), s. 41(2), Sch. 3; S.I. 1996/2208, art. 2(b)
F5Words in s. 163(6) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 147(a) (with Sch. 3 Pt. 1)
F6Words in s. 163(6) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 147(b) (with Sch. 3 Pt. 1)
F7Words in s. 163 inserted (8.2.2000) by The Health Act 1999 (Supplementary, Consequential etc. Provisions) Order 2000 (S.I. 2000/90), art. 3(1), Sch. 1 para. 27(2)
F8Words in s. 163(6) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 147(c) (with Sch. 3 Pt. 1)
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