The Social Security (Contributions) Regulations 2001

Special return by employer at end of voyage period U.K.

24.—(1) This paragraph applies where earnings-related contributions are assessed in accordance with regulation 120(4) or (5) (earnings periods for mariners and apportionment of earnings).

(2) Not later than 14 days after the end of the voyage period the employer shall render to the [F1 Inland Revenue] in such form as the [F1 Inland Revenue] may authorise a return in respect of each mariner showing—

(a) his name, discharge book number and national insurance number;

(b) the earnings periods and the amounts of [F2 general earnings] apportioned to each such period in the voyage period;

(c) the appropriate category letter for each apportionment of [F2 general earnings];

(d) the amounts of all the earnings-related contributions payable on each apportionment of [F2 general earnings] otherwise than under paragraph 7(3);

(e) the amounts of primary Class 1 contributions included in the amounts shown under paragraph (d) for each apportionment of [F2 general earnings];

(f) where the employment is contracted-out employment for any part of the voyage period—

(i) the amounts of that part of the contributions shown under paragraph (e) which were payable on earnings above the primary threshold, if primary Class 1 contributions were payable at the reduced rate, and

(ii) the number notified by the [F1 Inland Revenue] on the relevant contracting-out certificate as the employer’s number; [F3 and]

(g) the total amount of any earnings in respect of which primary Class 1 contributions were payable, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate[F4 .]

F5 (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in Sch. 4 para. 24 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(14)(a)

F2 Words in Sch. 4 para. 24 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(14)(b)

F3 Word in Sch. 4 para. 24(2)(f) inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 29(a)

F4 Word in Sch. 4 para. 24(2)(g) substituted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 29(b)

F5 Sch. 4 para. 24(2)(h) omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 29(c)