The Social Security (Contributions) Regulations 2001

CASE G— U.K. VOLUNTEER DEVELOPMENT WORKERS

Interpretation U.K.

149.—(1) In this Case “volunteer development worker” means a person in respect of whom the Board has certified that it is consistent with the proper administration of the Act that, subject to the satisfaction of the conditions in paragraph (2), that person should be entitled to pay Class 2 contributions under regulation 151.

(2) The conditions are—

(a) that that person is ordinarily resident in Great Britain or Northern Ireland (as the case may be); and

(b) that he is employed [F1 outside the United Kingdom] .

Textual Amendments

F1 Words in reg. 149(2)(b) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 17

Certain volunteer development workers to be self-employed earners U.K.

150.  Any employment as a volunteer development worker, which is not employment in respect of earnings from which Class 1 contributions are payable, or, where section 6A of the Act applies F2 , are treated as having been paid, shall be employment as a self-employed earner notwithstanding that it is not employment in Great Britain or Northern Ireland.

Textual Amendments

F2 Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

Option to pay Class 2 contributions U.K.

151.  Notwithstanding section 11(1) of the Act and regulation 150, a volunteer development worker who by virtue of that regulation is a self-employer earner—

F3 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) shall be entitled to pay [F4 a Class 2] contribution if he so wishes at the rate prescribed in regulation 152(b).

Textual Amendments

F3 Reg. 151(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 19(a)

F4 Words in reg. 151(b) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 19(b)

Special provision as to residence, rate, annual maximum and method of payment U.K.

152.  In relation to the Class 2 contributions a volunteer development worker is entitled to pay by virtue of regulation 151—

(a) the provision of Case F of these Regulations shall not apply;

(b) the weekly rate of any Class 2 contributions payable by a volunteer development worker for any contribution week while he is ordinarily employed as a volunteer development worker shall, notwithstanding the provisions of section [F5 11(2)] of the Act (Class 2 contributions) be 5 per cent. of the lower earnings limit for the year in which falls the week in respect of which the contribution is paid;

(c) for the purpose of determining the extent of an earner’s liability for contributions under regulation 21 the amount prescribed in that regulation shall be reduced by the amount of any contributions paid in respect of the year in question by virtue of regulation 151; and

(d) regulation 89 shall not apply.

Textual Amendments

F5 Words in reg. 152(b) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 20

Late paid contributions U.K.

153.—(1) This regulation applies to any Class 2 contribution a volunteer development worker is entitled to pay by virtue of regulation 151, which is paid in respect of a week falling within a tax year (“the contribution year”) earlier than the tax year in which it is paid.

(2) Section 12 of the Act (late paid Class 2 contributions) shall not apply.

(3) Subject to paragraph (4), the amount of a contribution to which this regulation applies shall be the amount which the volunteer development worker would have had to pay if he had paid the contribution in the contribution year.

(4) In any case where—

(a) the volunteer development worker pays a contribution to which this regulation applies after the end of the tax year immediately following the contribution year; and

(b) the weekly rate of contributions applicable under regulation 152(b), for the week in respect of which the contribution is paid, differs from the weekly rate so applicable at the time of payment,

the amount of the contributions shall be computed by reference to the highest weekly rate of contrinbutions applicable in the period from the week in respect of which the contribution is paid to the day on which it is paid.

Modification of the Act and these Regulations U.K.

154.  Part 1 of the Act and these Regulations shall have effect as respects volunteer development workers subject to the modification contained in this Case.

[F6 CASE H U.K.

Textual Amendments

F6 Reg. 154A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) Regulations 2016 (S.I. 2016/117), regs. 1, 2(2)

Apprentices: zero-rate secondary Class 1 contributions U.K.

154A.— (1) For the purposes of section 9B (zero-rate secondary Class 1 contributions for certain apprentices) of the Act, an apprentice is a person who falls within paragraphs (2) and (3). U.K.

(2) The person is employed under—

(a) an approved English apprenticeship agreement within the meaning of section A1 of the Apprenticeships, Skills, Children and Learning Act 2009 (“the 2009 Act”),

(b) an English apprenticeship agreement within the meaning of section 32 of the 2009 Act as saved by paragraph 2 of Part 2 of the Schedule to the Deregulation Act 2015 (Commencement No. 1 and Transitional and Saving Provisions) Order 2015,

(c) a Welsh apprenticeship agreement within the meaning of section 32 of the 2009 Act,

(d) arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Employment and Training Act 1973,

(e) arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Enterprise and New Towns (Scotland) Act 1990, or

(f) arrangements made by the Secretary of State or Northern Ireland Ministers under section 1 of the Employment and Training Act (Northern Ireland) 1950.

(3) The person is being trained pursuant to arrangements—

(a) in relation to which the Secretary of State has secured the provision of financial resources under section 100 of the 2009 Act, or

(b) which are set out in a written agreement made between that person, the employer and the training provider containing the following information—

(i) the type of apprenticeship framework or standard being followed,

(ii) the start date of the apprenticeship, and

(iii) the expected completion date of the apprenticeship.]