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, F2...

ii

short-term incapacity benefit, is not paid before the relevant time, F3or

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 F1an 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 allowanceF4, 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 M1,

ii

short-term incapacity benefit is a reference to the condition specified in paragraph 2(2) of Schedule 3 to the Act M2;

F5iii

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 M3 (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.