2001 No. 769

SOCIAL SECURITY

The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001

Made

Laid before Parliament

Coming into force

The Secretary of State for Social Security, with the concurrence of the Inland Revenue in so far as required, in exercise of powers conferred by sections 13(3), 22(5), 122(1) and 175(1) to (4) of, and paragraphs 8(1)(d) and (1A) and 10 of Schedule 1 to, the Social Security Contributions and Benefits Act 1992M1 and sections 182C and 189(1) and (3) to (6) of the Social Security Administration Act 1992M2 and of all other powers enabling him in that behalf and for the purpose only of consolidating other regulations hereby revokedM3, hereby makes the following Regulations:C4

Annotations:
Marginal Citations
M1

1992 c. 4.See paragraph 8(1A) of Schedule 1 in respect of Inland Revenue concurrence. Section 13(3) was amended by paragraph 14(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the 1999 Act”). Section 22(5) was amended by paragraph 22 of Schedule 2 to the Jobseekers Act 1995 (c. 18). Section 122(1) is cited because of the meaning assigned to the word “prescribe”. Section 175 was amended by paragraph 29 of Schedule 3 to the 1999 Act. Paragraph 8(1A) was inserted by paragraph 39(3) of Schedule 3 to the 1999 Act and amended by paragraph 3 of Schedule 11 to the Welfare Reform and Pensions Act 1999 (c. 30).

M2

1992 c. 5. Section 182C was inserted by paragraph 9 of Schedule 1 to the Social Security Administration (Fraud) Act 1997 (c. 47) and amended by paragraph 31 of Schedule 1 to the 1999 Act. Section 189(1), (4) to (6) was amended by paragraph 109 of Schedule 7 and Schedule 8 to the Social Security Act 1998 (c. 14) and subsection (1) was further amended by paragraph 57(2) of Schedule 3 to the 1999 Act.

M3

See paragraph 10 of Schedule 7 to the Social Security Administration Act 1992 which exempts regulations made for the purpose only of consolidating other regulations revoked by them from the requirement for prior submission to the Social Security Advisory Committee.

Citation, commencement and interpretation1

1

These Regulations may be cited as the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 and shall come into force on 6th April 2001.

2

In these Regulations, including this regulation—

  • “the Act” means the Social Security Contributions and Benefits Act 1992;

  • “the Contributions Regulations” means the Social Security (Contributions) Regulations F422001M4;

  • “contribution week” means a period of seven days beginning with midnight between Saturday and Sunday;

  • F32“contribution-based jobseeker’s allowance” means an allowance under the Jobseekers Act 1995 as amended by the provisions of Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions;

  • “contributory benefit” includes a contribution-based jobseeker’s allowance but not an income-based jobseeker’s allowance F18and includes a contributory employment and support allowance but not an income-related employment and support allowance;

  • F33“contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 that remove references to an income-related allowance, and a contributory allowance under Part 1 of the Welfare Reform Act as that Part has effect apart from those provisions;

  • F43“due date” (subject to regulation 4(11)) means, in relation to—

    1. a

      any Class 1 contribution, the date by which payment falls to be made;

    2. b

      any Class 2 contribution which a person is liable or entitled to pay, the 31st January following the end of the year in respect of which it is payable;

    3. c

      any Class 3 contribution, the date 42 days after the end of the year in respect of which it is paid;

  • “earnings factor” has the meaning assigned to it in section 21(5)(c) of the Act;

  • F34“income-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995;

  • F19“income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act (employment and support allowance);

  • “relevant benefit year” has the meaning assigned to it in—

    1. a

      section 2(4)(b) of the Jobseekers Act 1995, in relation to a contribution-based jobseeker’s allowance;

    2. b

      paragraph 2(6)(b) of Schedule 3 to the Act M5 (contribution conditions for entitlement to short-term incapacity benefit), in relation to short-term incapacity benefit;

    3. c

      F20paragraph 3(1)(f) of Schedule 1 to the Welfare Reform Act (conditions relating to national insurance), in relation to a contributory employment and support allowance.

  • “relevant time”, in relation to short-term incapacity benefit, has the meaning assigned to it in paragraph 2(6)(a) of Schedule 3 to the Act;

  • F21“the Welfare Reform Act” means the Welfare Reform Act 2007;

  • “year” means tax year.

F123

In these Regulations, “official error” means an error made by—

a

an officer of the Department for Work and Pensions or an officer of Revenue and Customs acting as such which no person outside the Department or Her Majesty’s Revenue and Customs caused or to which no person outside the Department or Her Majesty’s Revenue and Customs materially contributed; or

b

a person employed by a service provider and to which no person who was not so employed materially contributed,

but excludes any error of law which is shown to have been an error by virtue of a subsequent decision of F28the Upper Tribunal or the court.

4

In paragraph (3)—

  • F29 ...

  • “service provider” means a person providing services to the Secretary of State for Work and Pensions or to Her Majesty’s Revenue and Customs.

Appropriation of Class 3 contributions2

Any person paying Class 3 contributions in one year may appropriate such contributions to the earnings factor of another year if such contributions are payable in respect of that other year or, in the absence of any such appropriation, the Inland Revenue may, with the consent of the contributor, make such appropriation.

Crediting of Class 3 contributions3

Where, for any year, a contributor’s earnings factor derived from—

a

earnings upon which primary Class 1 contributions have been paid or treated as paid;

b

credited earnings;

c

Class 2 or Class 3 contributions paid by or credited to him; or

d

any or all of such earnings and contributions,

falls short of a figure which is 52 times that year’s lower earnings limit for Class 1 contributions by an amount which is equal to, or less than, half that year’s lower earnings limit, that contributor shall be credited with a Class 3 contribution for that year.

Treatment for the purpose of any contributory benefit of late paid contributions4

1

Subject to the provisions of regulations 5 F31to 6C below and regulation F4461 of the Contributions Regulations (voluntary Class 2 contributions not paid within permitted period), for the purpose of entitlement to any contributory benefit, F35paragraphs (1B) to (9) below shall apply to contributions (“relevant contributions”)—

a

paid after the due date; or

b

treated as paid after the due date under regulation 7(2) below.

F131A

Any relevant contribution which is paid—

a

by virtue of an official error; and

b

more than six years after the end of the year in which the contributor was first advised of that error,

shall be treated as not paid.

F361B

Where contributions are paid in accordance with regulation 63A of the Social Security (Contributions) Regulations 2001 (collection of unpaid Class 2 contributions through PAYE code), any relevant contributions are to be treated as paid on 5th April of the tax year in which they are paid.

2

Subject to the provisions of paragraph (4) below, any relevant contribution other than one referred to in paragraph (3) below—

a

if paid F45after the end of the second year

i

F46... following the year in which liability for that contribution arises F47or,

F48ii

following the year in respect of which a person is entitled, but not liable, to pay the contribution,

shall be treated as not paid;

b

if paid before the end of the said second year, shall, subject to paragraphs (7) and (8) below, be treated as paid on the date on which payment of the contribution is made.

3

Subject to the provisions of paragraph (4) below, any relevant Class 2 contribution payable in respect of a contribution week after 5th April 1983 or any relevant Class 3 contribution payable in respect of a year after 5th April 1982—

a

if paid F50after the end of the sixth year

i

F51...following the year in which liability for that contribution arises F52or,

F53ii

following the year in respect of which a person is entitled, but not liable, to pay the contribution,

shall be treated as not paid;

b

if paid before the end of the said sixth year, shall, subject to paragraphs (7) F54or (8) below, be treated as paid on the date on which payment of the contribution is made.

4

A Class 3 contribution payable by a person to whom regulation F5548(3)(b)(ii) or (iii) of the Contributions Regulations M6 (which specify the conditions to be complied with before a person may pay a Class 3 contribution) applies in respect of a year which includes a period of education, apprenticeship, training, imprisonment or detention in legal custody such as is specified in that regulation—

a

if paid after the end of the sixth year specified in that regulation, shall be treated as not paid;

b

if paid before the end of the said sixth year shall, subject to the provisions of paragraphs (7) and (8) below, be treated as paid on the date on which payment of the contribution is made.

5

Notwithstanding the provisions of paragraph (4) above, for the purpose of entitlement to any contributory benefit, where—

a

a Class 3 contribution other than one referred to in sub-paragraph (b) below which is payable in respect of a year specified in that sub-paragraph, is paid after—

i

the due date, and

ii

the end of the second year following the year preceding that in which occurred the relevant time or, as the case may be, the relevant event,

that contribution shall be treated as not paid;

b

in respect of a year after 5th April 1982, a Class 3 contribution which is payable in respect of a year specified in paragraph (4) above, is paid after—

i

the due date, and

ii

the end of the sixth year following the year preceding that in which occurred the relevant time or, as the case may be, the relevant event,

that contribution shall be treated as not paid.

6

For the purposes of paragraph (5) above, “relevant event” means the date on which the person concerned attained pensionable age M7 or, as the case may be, died under that age.

7

Notwithstanding the provisions of paragraphs (2), (3) and (4) above, in determining whether the relevant contribution conditions are satisfied in whole or in part for the purpose of entitlement to any contributory benefit, any relevant contribution which is paid within the time specified in paragraph (2)(b), (3)(b) or, as the case may be, (4)(b) above shall be treated—

a

for the purpose of entitlement in respect of any period before the date on which the payment of the contribution is made, as not paid; and

b

subject to the provisions of paragraph (8) below, for the purpose of entitlement in respect of any other period, as paid on the date on which the payment of the contribution is made.

F377A

In determining whether the relevant contribution conditions are satisfied in whole or in part for the purpose of entitlement to any contributory benefit, any relevant contribution which is treated as paid on the date specified in paragraph (1B) shall be treated—

a

for the purpose of entitlement in respect of any period before the date on which payment of the contribution is treated as paid, as not paid; and

b

subject to the provisions of paragraph (8) below, for the purpose of entitlement in respect of any other period, as paid on the date specified in paragraph (1B).

F498

For the purpose of determining whether the second contribution condition for entitlement to a contribution-based jobseeker’s allowance or a contributory employment and support allowance is satisfied in whole or in part a relevant contribution is to be treated—

a

if a Class 1 contribution paid before the beginning of the relevant benefit year, as paid on the due date;

b

if, subject to paragraph (2)(a), a Class 1 contribution paid after the end of the benefit year immediately preceding the relevant benefit year or, subject to paragraph (3)(a), a Class 2 contribution—

i

as not paid in relation to the benefit claimed in respect of any day before the expiry of a period of 42 days (including Sundays) commencing with the date on which the payment of that contribution is made; and

ii

as paid at the expiry of that period in relation to entitlement to such benefit in respect of any other period.

9

For the purposes of paragraph (8) above, “second contribution condition” in relation to—

a

a contribution-based jobseeker’s allowance is a reference to the condition specified in section 2(1)(b) of the Jobseekers Act 1995 M8;

b

short-term incapacity benefit is a reference to the condition specified in paragraph 2(3) of Schedule 3 to the Act.

F22c

a contributory employment and support allowance is a reference to the condition specified in paragraph 2(1) of Schedule 1 to the Welfare Reform Act

10

This regulation shall not apply to Class 4 contributions.

F1011

Where an amount is retrospectively treated as earnings (“retrospective earnings”) by regulations made by virtue of section 4B(2) of the Act , the “due date” for earnings-related contributions in respect of those earnings is the date given by paragraph 11A of Schedule 4 to the Social Security (Contributions) Regulations 2001, for the purposes of this regulation and regulations 5 and 5A.

Treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor5

1

This regulation applies where a primary Class 1 contribution which is payable on a primary contributor’s behalf by a secondary contributor—

a

is paid after the due date; or

b

in relation to any claim for—

i

a contribution-based jobseeker’s allowance, is not paid before the beginning of the relevant benefit year, F23...

ii

short-term incapacity benefit, is not paid before the relevant time, F24or

iii

a contributory employment and support allowance, is not paid before the beginning of the relevant benefit year,

and the delay in making payment is shown to the satisfaction of F2an officer of the Inland Revenue not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor.

2

Where paragraph (1) above applies, the primary Class 1 contribution shall be treated—

a

for the purpose of the first contribution condition of entitlement to a contribution-based jobseeker’s allowanceF25, short-term incapacity benefit or a contributory employment and support allowance, as paid on the day on which payment is made of the earnings in respect of which the contribution is payable; and

b

for any other purpose relating to entitlement to any contributory benefit, as paid on the due date.

3

For the purposes of this regulation—

a

“first contribution condition” in relation to—

i

a contribution-based jobseeker’s allowance is a reference to the condition specified in section 2(1)(a) of the Jobseekers Act 1995 M9,

ii

short-term incapacity benefit is a reference to the condition specified in paragraph 2(2) of Schedule 3 to the Act M10;

F26iii

a contributory employment and support allowance is a reference to the condition specified in paragraph 1(1) of Schedule 1 to the Welfare Reform Act;

b

“primary contributor” means the person liable to pay a primary Class 1 contribution in accordance with section 6(4)(a) of the Act M11 (liability for Class 1 contributions);

c

“secondary contributor” means the person who, in respect of earnings from employed earner’s employment, is liable to pay a secondary Class 1 contribution in accordance with section 6(4)(b) of the Act.

F9Treatment for the purpose of any contributory benefit of duly paid primary Class 1 contributions in respect of retrospective earnings5A

Where a primary Class 1 contribution payable in respect of retrospective earnings is paid by the due date, it shall be treated—

a

for the purposes of the first contribution condition of entitlement to a contribution-based jobseeker’s allowanceF27, short-term incapacity benefit or a contributory employment and support allowance, as paid on the day on which payment is made of the retrospective earnings in respect of which the contribution is payable; and

b

for any other purpose relating to entitlement to any contributory benefit, as paid on the due date.

Treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error6

1

In the case of a contribution paid by or in respect of a person after the due date, where—

a

the contribution is paid after the time when it would, under regulation 4 or 5 above, have been treated as paid for the purpose of entitlement to contributory benefit; and

b

it is shown to the satisfaction of F3an officer of the Inland Revenue that the failure to pay the contribution before that time is attributable to ignorance or error on the part of that person or the person making the payment and that that ignorance or error was not due to any failure on the part of such person to exercise due care and diligence.

F4an officer of the Inland Revenue may direct that, for the purposes of those regulations, the contribution shall be treated as paid on such earlier day as F5the officer considers appropriate in the circumstances, and those regulations shall have effect subject to any such direction.

2

This regulation shall not apply to a Class 4 contribution.

F6Treatment for the purposes of any contributory benefit of certain Class 3 contributions6A

1

For the purposes of entitlement to any contributory benefit, this regulation applies in the case of a Class 3 contribution paid after the due date—

a

which would otherwise under regulation 4—

i

have been treated as paid on a day other than on the day on which it was actually paid; or

ii

have been treated as not paid; and

b

which is paid in respect of a year after 5 th April 1996 but before 6 th April 2002.

2

A contribution referred to in paragraph (1), where it is paid on or before 5 th April 2009 by or in respect of a person who attains pensionable age on or after 6 th April 2008, shall be treated as paid on the day on which it is paid.

3

A contribution referred to in paragraph (1), where it is paid on or before 5 th April 2009 by or in respect of a person who attains pensionable age on or after 24 th October 2004 but before 6 th April 2008, shall be treated as paid on—

a

the day on which it is paid; or

b

the date on which the person attained pensionable age,

whichever is the earlier.

4

A contribution referred to in paragraph (1), where it is paid on or before 5 th April 2010 by or in respect of a person who attains pensionable age on or after 6 th April 1998 but before 24 th October 2004, shall be treated as paid on—

a

1 st October 1998; or

b

the date on which the person attained pensionable age,

whichever is the later.

F11Treatment for the purpose of any contributory benefit of certain Class 2 or Class 3 contributions6B

For the purpose of entitlement to any contributory benefit, a Class 2 or a Class 3 contribution paid after the due date—

a

which would otherwise under regulation 4 (apart from paragraph (1A) of that regulation)—

i

have been treated as paid on a day other than the day on which it was actually paid; or

ii

have been treated as not paid; and

b

which was paid after the due date by virtue of an official error,

shall be treated as paid on the day on which it is paid.

F30Treatment of Class 3 contributions paid under section 13A of the Act6C

1

This regulation applies to a Class 3 contribution paid by an eligible person under section 13A (right to pay additional Class 3 contributions in certain cases) of the Act.

2

A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—

a

the day on which it is paid; or

b

the date on which the person attained pensionable age,

whichever is the earlier.

3

A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid.

F56Treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions7

F571

Subject to the provisions of paragraph (2), for the purpose of entitlement to any contributory benefit except a contribution-based jobseeker’s allowance or a contributory employment and support allowance, where—

a

a person pays a Class 2 contribution under section 11(2) or (6) of the Act, or a Class 3 contribution in accordance with regulation 89, 89A, 90 or 148C of the Contributions Regulations (provisions relating to the method of, and time for, payment of Class 2 and Class 3 contributions etc.); and

b

the due date for payment of that contribution is a date after the relevant day,

that contribution is treated as paid by the relevant day.

2

Where, in respect of any part of a late notification period, a person pays a Class 2 contribution which he is liable F58or entitled to pay, that contribution shall be treated as paid after the due date, whether or not it was paid by the due date.

3

For the purposes of this regulation—

a

“late notification period” means the period beginning with the day a person liable F59or entitled to pay a Class 2 contribution was first required to notify the Inland Revenue in accordance with the provisions of regulation F6087, 87A or 87AA of the Contributions Regulations M12 (notification of commencement or cessation of payment of Class 2 or Class 3 contributions) and ending on the F61day on which he gives that notification;

b

“relevant day” means the first day in respect of which a person would have been entitled to receive the contributory benefit in question if any contribution condition relevant to that benefit had already been satisfied;

F62c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F41Treatment for the purpose of a contribution-based jobseeker’s allowance or a contributory employment and support allowance of Class 2 contributions paid in accordance with the Act7A

1

For the purpose of entitlement to a contribution-based jobseeker’s allowance or a contributory employment and support allowance, a Class 2 contribution is to be treated as paid as set out in paragraph (2) if the contribution is paid—

a

in relation to—

i

a contribution-based jobseeker’s allowance, on or after the first day of the week for which the jobseeker’s allowance is claimed; or

ii

a contributory employment and support allowance, on or after the first day of the relevant benefit week; and

b

by the due date.

2

The contribution is treated as paid—

a

in relation to a contribution-based jobseeker’s allowance, before the week for which the jobseeker’s allowance is claimed; or

b

in relation to a contributory employment and support allowance, before the relevant benefit week.

3

“Relevant benefit week” has the meaning given in paragraph 5 of Schedule 1 to the Welfare Reform Act.

Treatment for the purpose of any contributory benefit of contributions paid under an arrangement8

For the purposes of regulations 4 to F637A above and regulation F6461 of the Contributions Regulations (voluntary Class 2 contributions not paid within permitted period)—

a

where a contribution is paid under an arrangement to which regulations F6568 and 84 or, as the case may be, regulation F6690 of the Contributions Regulations M13 (other methods of collection and recovery of earnings-related contributions; special provisions relating to primary Class 1 contributions and arrangements approved by the Inland Revenue for method of, and time for, payment of Class 2 and Class 3 contributions respectively) apply, the date by which, but for the said regulations 4 to F637A and F6461, the contribution would have fallen due to be paid shall, in relation to that contribution, be the due date;

b

any payment made of, or as on account of, a contribution in accordance with any such arrangement shall, on and after the due date, be treated as a contribution paid on the due date.

Application for allocation of national insurance numberC1C2C39

1

Subject to the provisions of F38paragraphs (2) and (2A) below, every person, who is over the age of 16 and satisfies the conditions specified in regulation 87 or 119 of the Contributions Regulations M14 (conditions of domicile or residence and conditions as to residence or presence in Great Britain respectively), shall, unless he has already been allocated a national insurance number under the Act, the Social Security Act 1975 M15 or the National Insurance Act 1965 M16, apply either to the Secretary of State or to the Inland Revenue for the allocation of a national insurance number and shall make such application at such time and in such manner as the Secretary of State shall direct.

F71A

An application under paragraph (1) shall be accompanied by a document of a description specified F16in Schedule 1.

2

As respects any person who is neither an employed earner nor a self-employed earner the provisions of paragraph (1) above shall not apply unless and until that person wishes to pay a Class 3 contribution.

F392A

The provisions of paragraph (1) shall not apply to a person in respect of whom the Secretary of State or the Commissioners for Her Majesty’s Revenue and Customs are notified that a biometric immigration document is to be issued pursuant to regulation 13 F40or 13A of the Immigration (Biometric Registration) Regulations 2008.

3

The Secretary of State may authorise arrangements for the allocation of a national insurance number to any person during the 12 months before that person reaches the age of 16, and in particular may direct that a person who will attain the age of 16 within 12 months after such direction shall apply for the allocation of a national insurance number before attaining the age of 16, and any such person shall accordingly comply with such direction.

F84

Where a person—

a

qualifies for a loan made in accordance with regulations made under section 22 of the Teaching and Higher Education Act 1998 (new arrangements for giving financial support to students) or sections 73 to 74(1) of the Education (Scotland) Act 1980 in connection with an academic year beginning on or after 1st September 2007; and

b

has been required as a condition of entitlement to payment of the loan to provide his national insurance number,

he shall, unless he has already been allocated a national insurance number, apply to the Secretary of State or the Commissioners for Her Majesty’s Revenue and Customs for one to be allocated to him, and the Secretary of State or, as the case may be, the Commissioners may direct how the application is to be made.

Deduction of contribution from pensions etc.—prescribed enactments and instruments under which payable10

For the purposes of paragraph 10 of Schedule 1 to the Act (power to deduct contributions from a pension or allowance payable by the Secretary of State by virtue of any prescribed enactment or instrument), the enactments and instruments are—

a

Order in Council 19th December 1881;

b

The Royal Warrant 27th October 1884;

c

The Naval and Military War Pensions Act 1915 M17;

d

The War Pensions Act 1920 M18;

e

The War Pensions Act 1921 M19;

f

Order by His Majesty 14th January 1922;

g

The War Pensions (Coastguards) Scheme 1944 M20;

h

The Royal Warrant 1964 M21;

i

The Order by Her Majesty 1964 M22;

j

The War Pensions (Naval Auxiliary Personnel) Scheme 1964 M23;

k

The Pensions (Polish Forces) Scheme 1964 M24;

l

The War Pensions (Mercantile Marine) Scheme 1964 M25;

m

The Order by Her Majesty (Ulster Defence Regiment) 1971 M26;

n

The Personal Injuries (Civilians) Scheme 1983 M27;

o

The Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 M28.

Consequential amendments to the Contributions RegulationsF111

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revocations12

The regulations set out in column (1) of F17Schedule 2 to these Regulations are hereby revoked to the extent mentioned in column (3) of that Schedule.

Signed by authority of the Secretary of State for Social Security.

Jeff RookerMinister of State,Department of Social Security

The Commissioners of Inland Revenue hereby concur.

Ann Chant Nick MontaguTwo of the Commissioners of Inland Revenue

F15SCHEDULE 1Documents to accompany an application for a national insurance number

Regulation 9(1A)

Annotations:

1

Any document specified for the time being in paragraphs 1 to 6 of List A of the Schedule to the Immigration (Restrictions on Employment) Order 2007.

2

Any document specified for the time being in paragraphs 1 to 6 of List B of the Schedule to the Immigration (Restrictions on Employment) Order 2007.

3

Any of the following documents—

a

a full birth certificate issued in the United Kingdom which includes the name(s) of at least one of the holder’s parents;

b

a full adoption certificate issued in the United Kingdom which includes the name(s) of at least one of the holder’s adoptive parents;

c

a birth certificate issued in the Channel Islands, the Isle of Man or Ireland;

d

an adoption certificate issued in the Channel Islands, the Isle of Man or Ireland;

e

a certificate of registration or naturalisation as a British Citizen;

f

an Immigration Status Document issued by the Home Office or the Border and Immigration Agency to the holder with an endorsement indicating that the person named in it is allowed to stay indefinitely in the United Kingdom or has no time limit on their stay in the United Kingdom;

g

a letter issued by the Home Office or the Border and Immigration Agency to the holder which indicates that the person named in it is allowed to stay indefinitely in the United Kingdom;

h

an Immigration Status Document issued by the Home Office or the Border and Immigration Agency to the holder with an endorsement indicating that the person named in it can stay in the United Kingdom, and is allowed to do the type of work in question;

i

a letter issued by the Home Office or the Border and Immigration Agency to the holder or the employer or prospective employer, which indicates that the person named in it can stay in the United Kingdom and is allowed to do the work in question.

F14SCHEDULE 2 REGULATIONS REVOKED

Regulation 12

Annotations:
Amendments (Textual)

Column (1)

Column (2)

Column (3)

Citation

Statutory Instrument

Extent of Revocation

The Social Security (Contributions) Regulations 1979

S.I. 1979/591

Regulations 30, 36, 38, 38A, 41, 41A, 42, 44 and 55

The Social Security (Contributions) Amendment Regulations 1980

S.I. 1980/1975

Regulation 4

The Social Security (Contributions) Amendment Regulations 1984

S.I. 1984/77

Regulation 13

The Social Security (Contributions) Amendment (No. 2) Regulations 1987

S.I. 1987/413

Regulations 8 and 9

The Social Security (Contributions) Amendment (No. 5) Regulations 1992

S.I. 1992/669

Regulations 2 and 4

The Social Security (Contributions) Amendment (No. 6) Regulations 1993

S.I. 1993/2094

Regulations 3, 4 and 5

The Social Security (Contributions) Amendment (No. 2) Regulations 1994

S.I. 1994/1553

Regulation 3

The Social Security (Incapacity Benefit) (Consequential and Transitional Amendments and Savings) Regulations 1995

S.I. 1995/829

Regulation 13(4)

The Social Security (Credits and Contributions) (Jobseeker’s Allowance Consequential and Miscellaneous Amendments) Regulations 1996

S.I. 1996/2367

Regulation 3(4)

The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999

S.I. 1999/567

Regulation 7

The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations 1999

S.I. 1999/568

Regulation 13

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

S.I. 2000/2207

Regulation 6

(This note is not part of the Regulations)

These Regulations consolidate certain regulations in the Social Security (Contributions) Regulations 1979 (S.I. 1979/591) (“the Contributions Regulations”) relating to the appropriation and crediting of Class 3 contributions and the treatment of late paid social security contributions for the purposes of entitlement to contributory benefit and the application for the allocation of a national insurance number, which are hereby revoked. Accordingly, these Regulations do not require prior submission to the Social Security Advisory Committee and have not been so referred.

Regulation 1 contains provisions concerning the citation, commencement and interpretation of the Regulations.

Regulation 2 provides for the appropriation of Class 3 contributions to the earnings factor of another year.

Regulation 3 provides for the crediting of a Class 3 contribution where a person’s earnings factor falls short of a figure equal to 52 times the lower earnings limit for Class 1 contributions for the relevant year.

Regulations 4 to 8 provide for the treatment of late paid contributions for contributory benefit purposes. Regulation 4 does so in respect of a contribution (other than a Class 4 contribution) paid before the end of the second or sixth year (as the case may be) in which it is due; regulation 5 in respect of a primary Class 1 contribution where the primary contributor has not been negligent or consented to or connived in its late payment; regulation 6 in respect of a contribution paid after the due date as a result of ignorance or error on the part of the person paying it; regulation 7 in respect of a Class 2 or a Class 3 contribution paid in accordance with specified provisions of the Contributions Regulations and regulation 8 in respect of a contribution paid on, or after, the due date under an arrangement approved by the Inland Revenue under specified provisions of those Regulations.

Regulation 9 provides for an application to be made to the Secretary of State or the Inland Revenue for the allocation of a national insurance number.

Regulation 10 specifies the enactments and instruments in respect of which the Secretary of State has the power to deduct contributions from certain pensions or allowances.

Regulation 11 makes consequential amendments to the Contributions Regulations.

Regulation 12 provides for the revocation of regulations set out in the Schedule to these Regulations.

These Regulations impose no costs on business.