Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 20015

1

The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 200127 are amended as follows.

2

In regulation 1(2) (interpretation)—

a

in the definition of “the Contributions Regulations”, for “1979” substitute “2001”; and

b

for the definition of “due date” substitute—

  • “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;

3

In regulation 4 (treatment for the purpose of any contributory benefit of late paid contributions)—

a

in paragraph (1), for “40” substitute “61”;

b

in paragraph (2)(a)—

i

in the words before paragraph (i), after “paid” insert “after the end of the second year”;

ii

in paragraph (i), omit “after the end of the second year”;

iii

after paragraph (i), insert “or”;

iv

for paragraph (ii) substitute—

ii

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

c

in paragraph (3)—

i

in sub-paragraph (a), in the words before paragraph (i), after “paid” insert “after the end of the sixth year”;

ii

in sub-paragraph (a)(i), omit “after the end of the sixth year”;

iii

after sub-paragraph (a)(i), insert “or”;

iv

for sub-paragraph (a)(ii) substitute—

ii

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

v

in sub-paragraph (b), for “and” substitute “or”;

d

in paragraph (4), for “27(3)(b)(ii) or (iii)” substitute “48(3)(b)(ii) or (iii)”; and

e

for paragraph (8) substitute—

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.

4

In regulation 7 (treatment for the purpose of any contributory benefit of contributions paid under regulation 54 of the Contributions Regulations)—

a

for the heading substitute “Treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions”;

b

for paragraph (1) substitute—

1

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.

c

in paragraph (2), after “liable” insert “or entitled”;

d

in paragraph (3)(a)—

i

after “liable” insert “or entitled”;

ii

for “53A” substitute “87, 87A or 87AA”; and

iii

for “last day of the contribution quarter immediately before the contribution quarter in” substitute “day on”; and

e

omit paragraph (3)(c).

5

After regulation 7 insert—

Treatment 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.

6

In regulation 8 (treatment for the purpose of any contributory benefit of contributions paid under an arrangement)—

a

for “7”, in both places where it appears, substitute “7A”;

b

for “40”, in both places where it appears, substitute “61”;

c

for “46A and 48” substitute “68 and 84”; and

d

for “54A” substitute “90”.