The Social Security (Contributions) (Amendment No. 10) Regulations 2000

Amendments to the Social Security (Contributions) Regulations 1979

8.  In Schedule 1 in Regulation 26A(3) (level below which an employer may choose to make payments to the Collector quarterly)(1) for the definition of “N” substitute—

• “N is the amount which would be payable to the Collector under the Social Security Contributions and Benefits Act 1992 and the Main Regulations disregarding—

  (a)

  any amount of secondary Class 1 contributions in respect of which liability has been transferred to the employed earner by virtue of an election made jointly by the employed earner and the secondary contributor for the purposes of paragraph 3B(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (transfer of liability to be borne by earner); and

  (b)

  any adjustment to the amount so payable to the Collector under regulation 7(3) of the Tax Credits (Payments by Employers) Regulations 1999 (funding of payment by relevant employer or relevant subsequent employer of tax credit)(2);”.

(1)

Paragraph (3) of Regulation 26A was substituted by S.I. 2000/1149, regulation 2.

(2)

S.I. 1999/3219.