The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1996

Amendment of Schedule 1 to the Social Security (Contributions) Regulations 1979

5.—(1) The Social Security (Contributions) Regulations 1979(1), Schedule 1 (containing the provisions of the Income Tax (Employments) Regulations 1973 as they apply to earnings-related contributions and Class 1A contributions) shall be amended in accordance with the following paragraphs of this regulation.

(2) In regulation 6(1)(2) (deduction of earnings-related contributions) the words “statutory sick pay or” shall be omitted.

(3) In regulation 13(6)(b)(3) (calculation of deduction), head (ii) shall be omitted.

(4) In regulation 30(4) (return by employer at end of year)—

(a) sub-paragraph (d) of paragraph (1) shall be omitted;

(b) sub-paragraphs (d), (e) and (f) of paragraph (2) shall be omitted; and

(c) after paragraph (2) there shall be inserted—

“(2A) Where Regulation 30B applies, the return required by paragraph (1) and the certificate required by paragraph (2) shall include the information specified in that Regulation.”.

(5) After regulation 30A(5) (special return by employer at end of voyage period) there shall be inserted—

“Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order

30B.— (1) This Regulation applies where an employer recovers any amount in respect of statutory sick pay payments made by him in any income tax month in accordance with article 2 of the Statutory Sick Pay Percentage Threshold Order 1995(6) (right of employer to recover statutory sick pay).

(2) The information required pursuant to paragraph (2A) of regulation 30 (return by employer at end of year) to be included—

(a) in the return, is, in respect of each employee, the total amount of statutory sick pay the employer paid in each income tax month in respect of which he made that recovery, and

(b) in the certificate, is the total amount of statutory sick pay the employer recovered in that tax year.”.

(1)

S.I. 1979/591.

(2)

Regulation 6(1) was substituted by S.I. 1981/82 and amended by S.I. 1983/395 and 1987/413.

(3)

Regulation 13(6) was amended by S.I. 1981/82, 1983/395, 1984/77, 1987/413, 1991/640 and 1992/1440.

(4)

The relevant amending instruments are S.I. 1983/395, 1985/1411 and 1987/413.

(5)

Regulation 30A was inserted by S.I. 1982/206.

(6)

S.I. 1995/512.