The Social Security (Contributions) (Amendment No. 8) (Northern Ireland) Regulations 2000

“Prescribed emoluments in respect of which Class 1A contributions are not payable22HA.

(1)

Class 1A contributions shall not be payable in respect of the emoluments prescribed by paragraphs (2) to (7) of this regulation.

(2)

The emoluments prescribed by this paragraph are emoluments which are excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(b)6, (c), (g), (k) to (m)7, (p)8, (v)(ii)9, (zd)(ii)10, (zk) to (zn)11 or (zp)12, or regulation 19(2), of these Regulations.

(3)

The emoluments prescribed by this paragraph are emoluments which are payments which are not excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(d)13 of these Regulations but which—

(a)

are so excluded by virtue of regulation 19(1)(zc)14 of these Regulations; or

(b)

are disregarded in the calculation of earnings paid to or for the benefit of an earner in respect of any employed earner’s employment by virtue of regulation 19(4)(b) of these Regulations.

(4)

The emoluments prescribed by this paragraph are emoluments which—

(a)

are excluded from the computation of a person’s earnings in respect of any employed earner’s employment by virtue of regulation 19(1)(y)(ii)15 of these Regulations; and

(b)

are not paid in respect of eligible removal expenses within the meaning of Part III of Schedule 11A16 to the 1988 Act (eligible removal expenses).

(5)

The emoluments prescribed by this paragraph are emoluments which consist in the provision, or are provided in connection with all or part of the costs and expenses, of child care (but not school fees) incurred by an employed earner in respect of a child not exceeding the age of 16 for whom he has parental responsibility.

(6)

The emoluments prescribed by this paragraph are emoluments by way of any benefit pursuant to—

(a)

a retirement benefits scheme which falls within section 596(1)(a), (b)17 or (c) of the 1988 Act (exceptions from section 595) or to which section 596(2)(b) of the 1988 Act applies;

(b)

a pilots' benefit fund under section 60718 of the 1988 Act (pilots' benefit fund);

(c)

a fund to which section 608 of the 1988 Act (superannuation funds approved before 6th April 1980) applies.

(7)

The emoluments prescribed by this paragraph are so much of any emoluments as are not charged to income tax under Schedule E by virtue of any of the following extra-statutory concessions published by the Inland Revenue19 as at 1st September 2000—

(a)

A2 (meal vouchers);

(b)

A11 (residence in the United Kingdom: year of commencement or cessation of residence);

(c)

A22 (long service awards);

(d)

A37 (tax treatment of directors' fees received by partnerships and other companies);

(e)

A57 (suggestion schemes);

(f)

A58 (travelling and subsistence allowance when public transport disrupted);

(g)

A59 (disabled persons' home to work travel);

(h)

A65 (workers on offshore oil and gas rigs or platforms: free transfers from or to mainland);

(i)

A66 (employees' late night journeys from work to home);

(j)

A70 (small gifts to employees by third parties and staff Christmas parties);

(k)

A72 (pension schemes and accident insurance policies);

(l)

A74 (meals provided by employers);

(m)

A85 (transfers of assets by employees and directors to employees and others);

(n)

A91 (living accommodation provided by reason of employment).

(8)

In this regulation—

• “child care” includes—

  1. (a)
     care provided in accordance with the provisions of Part XI of the Children (Northern Ireland) Order 199520 (child minding and day care for young children);
  2. (b)

     in the case of a child aged 12 or over, care provided by a child minder;

  3. (c)

     in the case of a child under the age of 12, care provided by a child minder where that care does not exceed, in total, 2 hours in any day;

  4. (d)

     care provided by a relative or nanny;

  5. (e)

     care provided during out-of-school hours and during school holidays;

  6. (f)

     full-time and part-time care;

• “emolument” means an amount which for the purposes of the Income Tax Acts is or falls to be treated as an emolument received by an earner from any employment;

• “relative” and “nanny” have the meanings assigned to them in Articles 2(2) and 119(6) respectively of the Children (Northern Ireland) Order 1995.”

“Direct collection and recovery of earnings-related contributions46A.

(1)

The Inland Revenue may authorise arrangements under which earnings-related contributions are to be paid in a different manner from that prescribed by regulation 46 of these Regulations.

(2)

The provisions of regulation 46 of these Regulations shall be in addition to any remedy otherwise available for the recovery of earnings-related contributions.”

“Payment of Class 1A contributions47.

(1)

In the cases prescribed by paragraph (2) of this regulation, contributions shall be paid to the Inland Revenue in accordance with regulations 47A to 47M of these Regulations.

(2)

The cases prescribed by this paragraph are cases where an employer is liable to pay a Class 1A contribution to the Inland Revenue.

(3)

For the purpose of this regulation and regulations 47A to 47M of these Regulations where—

(a)

any payment to the Inland Revenue is made by cheque; and

(b)

the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment shall be treated as made on the day on which the cheque was received by the Inland Revenue, and “pay”, “paid”, “unpaid” and “overpaid” in this regulation, and in regulations 47A to 47M of these Regulations, shall be construed accordingly.

(4)

In this regulation, and in regulations 47A to 47M of these Regulations, “employer” includes the person liable to pay a Class 1A contribution in accordance with section 10ZA25 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (liability of third party provider of benefits in kind).”

“Application of the Management Act to penalties for failure to make a return and incorrect returns47L.

(1)

Section 10026 of the Management Act (determination of penalties by officer of Board) shall apply with any necessary modifications in relation to the determination of any penalty under regulation 47K of these Regulations as it applies to the determination of a penalty under the Taxes Acts.

(2)

Section 100D27 of the Management Act (penalty proceedings before court) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations as it applies in relation to proceedings for a penalty under the Taxes Acts.

(3)

Section 104 of the Management Act (saving for criminal proceedings) shall apply with any necessary modifications in relation to the provisions of regulation 47K of these Regulations as it applies in relation to the provisions of the Taxes Acts.

(4)

Section 10528 of the Management Act (evidence in cases of fraudulent conduct) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations, or on appeal against the determination of such a penalty, as it applies in relation to any proceedings for a penalty, or on appeal against the determination of a penalty, under the Management Act.

(5)

In this regulation—

“the Management Act” means the Taxes Management Act 197029;

“the Taxes Acts” has the same meaning as in section 118(1)30 of the Management Act (interpretation).

Set-off of Class 1A contribution falling to be repaid against earnings-related contributions47M.

(1)

In the circumstances prescribed by paragraph (2) of this regulation, an amount in respect of a Class 1A contribution that falls to be repaid in accordance with these Regulations may be set off to the extent prescribed by paragraph (3) of this regulation against liabilities under these Regulations.

(2)

The circumstances prescribed by this paragraph are where an employer has paid to the Inland Revenue in accordance with regulations 47 to 47L of these Regulations an amount in respect of Class 1A contributions which he was not liable to pay.

(3)

The extent prescribed by this paragraph is that the employer shall be entitled to deduct the amount in respect of Class 1A contributions which he was not liable to pay from any payment in respect of secondary earnings-related contributions which he is subsequently liable to pay to a Collector under Regulation 26 of 26A31 of Schedule 1 to these Regulations for any income tax period in the same year.

(4)

In this regulations “Collector”, “income tax period” and “year” have the same meanings as in Regulation 2(1)32 of Schedule 1 to these Regulations.”