The Social Security (Contributions) Regulations 2001

Interpretation U.K.

1.—(1) In this Schedule, unless the context otherwise requires the “Income Tax Regulations” means the Income Tax (Employments) Regulations 1993 F1 .

(2) In this Schedule, unless the context otherwise requires—

• “aggregated” means aggregated and treated as a single payment under paragraph 1(1) of Schedule 1 to the Act F2 ;

• “allowable superannuation contributions” means any sum paid by an employee by way of contribution towards a superannuation fund or scheme which is allowed to be deducted as an expense under Schedule E;

• “Collector” means a Collector of Taxes;

• “Compensation of Employers Regulations” means the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 F3 and the Statutory Sick Pay Percentage Threshold Order 1995 F4 ;

• “deductions working sheet” means any form of record on or in which are to be kept the matters required by this Schedule in connection with an employee’s emoluments and earnings-related contributions or the form issued by the Inspector under paragraph 31 or regulation 20 of the Income Tax Regulations (employee on fixed pay) for the purpose of keeping this record;

• “emoluments” means so much of a person’s remuneration or profit derived from employed earner’s employment as constitutes earnings for the purposes of the Act;

• “employed earner” and “employed earner’s employment” have the same meaning as in the Act;

• “employee” means any person in receipt of emoluments;

• [F5 “employer” means, subject to paragraph 3, the secondary contributor determined–

  (a)

  by section 7 of the Act, or

  (b)

  under regulation 5 of and Schedule 3 to the Social Security (Categorisation of Earners) Regulations 1978, or

  (c)

  under regulation 122;]

• “earnings-related contributions” means contributions payable under the Act by or in respect of an employed earner in respect of employed earner’s employment;

• “income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

• “income tax period” means income tax quarter where paragraph 11 has effect, but otherwise means income tax month;

• “income tax quarter” means the period beginning on 6th April and ending on 5th July, or beginning on 6th July and ending on 5th October, or beginning on 6th October and ending on 5th January, or beginning on 6th January and ending on 5th April;

• “Inspector” means an Inspector of Taxes;

• “mariner” has the same meaning as in regulation 115;

• “the Reimbursement Regulations” means the Employer’s Contributions Re-imbursement Regulations 1996 F6 ;

• “statutory maternity pay” and “statutory sick pay” means any sum treated as remuneration by virtue of section 4(1)(a) of the Act;

• “voyage period” has the same meaning as in regulation 115;

• “year” means income tax year;

and other expressions have the same meaning as in the Income Tax Acts.

(3) For the purposes of paragraphs 7(13), 9, 10, 11 and 22, “primary Class 1 contributions” and “earnings-related contributions” shall, unless the context otherwise requires, include any amount paid on account of earnings-related contributions in accordance with the provisions of regulation 8(6).

Textual Amendments

F1 S.I. 1993/744.

F2 Paragraph 1(1) was amended by section 148(2) to (4) of the Pensions Act 1995 (c. 26), paragraph 77(2) to (4) of Schedule 7 to the Social Security Act 1998 (c. 14), paragraph 31 of Schedule 3 to the Transfer Act and paragraph 78(2) to (5) of Schedule 12 to the Welfare Reform Act.

F3 S.I. 1994/1882.

F4 S.I. 1995/512.

F5 Words in Sch. 4 para. 1(2) substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 4

F6 S.I. 1965/195: these Regulations were amended by Part II of Schedule 10 to the Transfer Act and regulation 2 of S.I. 1999/286.