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

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Treatment for the purpose of any contributory benefit of late paid contributionsE+W+S

4.—(1) Subject to the provisions of regulations [F14A and] 5 [F2to 6C] below and regulation [F361] of the Contributions Regulations (voluntary Class 2 contributions not paid within permitted period), for the purpose of entitlement to any contributory benefit, [F4paragraphs (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.

[F5(1A) 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.]

[F6(1B)  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 [F7after the end of the second year]—

(i)F8... following the year in which liability for that contribution arises [F9or],

[F10(ii)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 [F11after the end of the sixth year]—

(i)F12...following the year in which liability for that contribution arises [F13or],

[F14(ii)following the year in respect of which a person is entitled, but not liable, to pay the contribution,] [F15or

(iii)following the year in respect of which the person is treated as having actually paid the contribution (as a result of section 11(5B) of the Act),]

shall be treated as not paid;

(b)if paid before the end of the said sixth year, shall, subject to paragraphs (7) [F16or] (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 [F1748(3)(b)(ii) or (iii)] of the Contributions Regulations M1 (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 M2 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.

[F18(7A) 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).]

[F19(8) 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 M3;

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

[F20(c)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.

[F21(11)  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. ]

Textual Amendments

Marginal Citations

M1Sub-paragraph (b)(iii) was inserted by regulation 9(b) of S.I. 1984/77.

M2The definition of “pensionable age” in section 122(1) of the Social Security Contributions and Benefits Act 1992 was substituted by paragraph 13(a) of Schedule 4 to the Pensions Act 1995 (c. 26).

M3Section 2(1)(b) was modified by regulations 158 and 167 of S.I. 1996/207.

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