The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022

PART 3 Consequential provision

References to the lower profits threshold (primary legislation)

4.—(1) In section 141 of the Social Security Administration Act 1992(1), in subsection (4)(b)—

(a) for “figure” substitute “figures”;

(b) after “as” insert “the lower profits threshold and as”.

(2) In section 143 of that Act(2), in subsection (3), for “small profits threshold” substitute “lower profits threshold”.

References to the lower profits threshold (secondary legislation)

5.—(1) In each of the following provisions, for “small profits threshold” substitute “lower profits threshold”—

(a) regulation 39(2)(a) of the Income Support (General) Regulations 1987(3);

(b) regulation 39(2)(a) of the Income Support (General) Regulations (Northern Ireland) 1987(4);

(c) regulation 102(3)(a) of the Jobseeker’s Allowance Regulations 1996(5);

(d) regulation 102(3)(a) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996(6);

(e) regulation 14(2)(a) of the Social Security Benefit (Computation of Earnings) Regulations 1996(7);

(f) in the Housing Benefit Regulations 2006(8)—

(i) regulation 34(c), and

(ii) regulation 39(2)(a);

(g) in the Housing Benefit Regulations (Northern Ireland) 2006(9)—

(i) regulation 31(c), and

(ii) regulation 36(2)(a);

(h) in the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006(10)—

(i) regulation 34(c), and

(ii) regulation 40(2)(a);

(i) in the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations (Northern Ireland) 2006(11)—

(i) regulation 32(c), and

(ii) regulation 38(2)(a);

(j) regulation 99(3)(a) of the Employment and Support Allowance Regulations 2008(12);

(k) regulation 99(3)(a) of the Employment and Support Allowance Regulations (Northern Ireland) 2008(13);

(l) in the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012(14)—

(i) paragraph 28(c) of Schedule 1, and

(ii) paragraph 30(3)(a) of that Schedule;

(m) regulation 38(2)(a) of the Council Tax Reduction (Scotland) Regulations 2012(15);

(n) regulation 37(2)(a) of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012(16);

(o) regulation 62(3)(a) of the Jobseeker’s Allowance Regulations 2013(17);

(p) regulation 84(3)(a) of the Employment and Support Allowance Regulations 2013(18);

(q) in the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013(19)—

(i) paragraph 22(c) of Schedule 1, and

(ii) paragraph 24(3)(a) of that Schedule;

(r) in Schedule 6 to those regulations—

(i) paragraph 23(c), and

(ii) paragraph 25(3)(a);

(s) in the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 2013(20)—

(i) paragraph 57(c) of the Schedule, and

(ii) paragraph 59(3)(a) of that Schedule;

(t) regulation 62(3)(a) of the Jobseeker’s Allowance Regulations (Northern Ireland) 2016(21);

(u) regulation 84(3)(a) of the Employment and Support Allowance Regulations (Northern Ireland) 2016(22).

(2) In—

(a) each of those provisions, other than a provision mentioned in paragraph (i) of any of sub-paragraphs (f) to (i), (l) and (q) to (s) of paragraph (1), and

(b) regulation 14(2)(a) of the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996(23),

after “income is” insert “equal to or”.

(3) In—

(a) each of the provisions mentioned in paragraph (1) other than a provision amended by paragraph (4) or (5),

(b) regulation 163(4)(d) of the Jobseeker’s Allowance Regulations 1996,

(c) regulation 163(4)(e) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996,

(d) regulation 14(2)(a) of the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1996,

(e) regulation 73(4)(d) of the Jobseeker’s Allowance Regulations 2013, and

(f) regulation 73(4)(d) of the Jobseeker’s Allowance Regulations (Northern Ireland) 2016,

for “section 11(4)” substitute “section 11(4)(a)”.

(4) In regulation 99(3)(a) of the Employment and Support Allowance Regulations (Northern Ireland) 2008, for “subsection (4)” substitute “subsection (4)(a)”.

(5) In regulation 84(3)(a) of the Employment and Support Allowance Regulations (Northern Ireland) 2016, for “sub-section (4)” substitute “subsection (4)(a)”.

Provision where references to the small profits threshold is to be retained

6.—(1) In the Social Security (Credits) Regulations 1975(24)—

(a) in regulation 7B(2)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 7C(1)(b)(i)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”.

(2) In the Social Security (Credits) Regulations (Northern Ireland) 1975(25)—

(a) in regulation 7B(2)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 7C(1)(b)(i)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”.

(3) In the State Pension Regulations 2015(26)—

(a) in regulation 30(1)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 32(4)(a)—

(i) after “pay” insert “, or would be treated as having actually paid,”, and

(ii) for “section 11(4)” substitute “section 11(4)(b)”.

(4) In the State Pension Regulations (Northern Ireland) 2015(27)—

(a) in regulation 30(1)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 32(4)(a)—

(i) after “pay” insert “, or would be treated as having actually paid,”, and

(ii) for “section 11(4)” substitute “section 11(4)(b)”.

Maternity allowance etc: provision for making voluntary payment where later treated as paid

7.—(1) Regulation 90ZA of the Social Security (Contributions) Regulations 2001(28) is amended as follows.

(2) In paragraph (2), in the words before subparagraph (a), after “contribution”, in the first place it occurs, insert “, or is or will be treated for relevant purposes as having actually paid a Class 2 contribution as a result of section 11(5B) of the Act,”.

(3) In paragraph (3)(b)(i) after “contribution”, in the first place it occurs, insert “, or is treated for relevant purposes as having actually paid a Class 2 contribution as a result of section 11(5B) of the Act,”.

(4) After paragraph (3) insert—

“(4) Where a person—

(a) has paid a contribution in accordance with paragraph (2) in respect of a week in a tax year, and

(b) is treated for relevant purposes as having actually paid a Class 2 contribution in respect of that week as a result of section 11(5B) of the Act,

the person may make an application to HMRC for the return of the contribution that was paid.

(5) An application under paragraph (4) must be made—

(a) in such form and manner as HMRC may require, and

(b) on or before 31st January next following the end of the tax year.

(6) On the making of an application under paragraph (4) HMRC must return the contribution that was paid.

(7) In this regulation “for relevant purposes” has the meaning given by section 11(5C) of the Act.”

Maternity allowance etc: further amendments

8.—(1) In regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations 1999(29), after paragraph (8K) insert—

“(8L) A decision made under section 8 or 10(30) in relation to maternity allowance may be revised at any time where, by virtue of regulation 7(1) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(31) (treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions), a contribution is treated as paid on a date which falls on or before the date on which the decision was made.”

(2) In regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999(32), after paragraph (8J) insert—

“(8K) A decision made under Article 9 or 11 in relation to maternity allowance may be revised at any time where, by virtue of regulation 7(1) of the Crediting and Treatment of Contributions etc. Regulations(33) (treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions), a contribution is treated as paid on a date which falls on or before the date on which the decision was made.”

(3) In regulation 7 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, in paragraph (1)(b), after “contribution” insert “or (in the case of a contribution treated as paid as a result of section 11(5B) of the Act) the first day on which the contribution would otherwise be treated as having been paid,”.

(4) In regulation 7 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Northern Ireland) Regulations 2001, in paragraph (1)(b), after “contribution” insert “or (in the case of a contribution treated as paid as a result of section 11(5B) of the Act) the first day on which the contribution would otherwise be treated as having been paid,”.

Share fishermen

9.  In regulation 125(c) of the Social Security (Contributions) Regulations 2001(34), after “payable” insert “, or which is treated as having actually been paid under section 11(5B) of the Act (Class 2 contributions treated as paid),”.

Internationally mobile earners

10.—(1) Regulation 148C of the Social Security (Contributions) Regulations 2001(35) is amended as follows.

(2) In paragraph (1)(a), after “contributions” insert “or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions,”.

(3) After paragraph (5) insert—

“(5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.”

(4) In paragraph (6)(b), after “contribution,” insert “or entitlement to be treated as having actually paid such a contribution,”.

(1)

1992 c. 5; section 141(4) was amended by paragraph 16 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) and paragraph 20 of Schedule 1 to the NICA 2015.

(2)

Section 143(3) was amended by paragraph 46 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) and paragraph 21 of Schedule 1 to the NICA 2015.

(3)

S.I. 1987/1967, relevant amending instruments are S.I. 1993/2119, 2015/478.

(4)

S.R. 1987 No. 459, relevant amending instruments are S.R. 1993 No. 373, 2015 No. 163.

(5)

S.I. 1996/207, relevant amending instruments are S.I. 2013/2536, 2015/478, 2016/233.

(6)

S.R. 1996 No. 198, amended by S.R. 2017 No. 116; there are other amending instruments but none is relevant.

(7)

S.I. 1996/2745, relevant amending instruments are S.I. 1999/3178, 2015/478.

(8)

S.I. 2006/213, relevant amending instruments are S.I 2014/213, 2015/478.

(9)

S.R. 2006 No. 405, relevant amending instruments are S.R. 2015 No. 163, 2016 No. 230.

(10)

S.I. 2006/214, relevant amending instruments are S.I 2014/213, 2015/478.

(11)

S.R. 2006 No. 406, relevant amending instruments are S.R. 2015 No. 163, 2016 No. 230.

(12)

S.I. 2008/794, amended by S.I. 2015/478; there are other amending instruments but none is relevant.

(13)

S.R. 2008 No. 280, amended by S.R. 2015 No. 163; there are other amending instruments but none is relevant.

(14)

S.I. 2012/2885, relevant amending instruments are S.I. 2014/3312, 2015/2041.

(15)

S.S.I. 2012/303, amended by S.S.I. 2016/81; there are other amending instruments but none is relevant.

(16)

S.S.I. 2012/319, amended by S.S.I. 2016/81; there are other amending instruments but none is relevant.

(17)

S.I. 2013/378, relevant amending instruments are S.I. 2015/478, 2016/233.

(18)

S.I. 2013/379, amended by S.I. 2015/478; there are other amending instruments but none is relevant.

(19)

S.I. 2013/3029 (W. 301), amended by S.I. 2016/50 (W. 21); there are other amending instruments but none is relevant.

(20)

S.I. 2013/3035 (W. 303), amended by S.I. 2016/50 (W. 21); there are other amending instruments but none is relevant.

(21)

S.R. 2016 No. 218, amended by S.R. 2017 No. 116; there are other amending instruments but none is relevant.

(22)

S.R. 2016 No. 219, to which there are amendments not relevant to these Regulations.

(23)

S.R. 1996 No. 520, relevant amending instruments are S.R. 1999 No. 472 and S.I. 2015/478.

(24)

S.I. 1975/556, relevant amending instruments are S.I. 1991/2772, 1995/2558, 2016/1145.

(25)

S.R. 1975 No. 113, relevant amending instruments are S.R. 1991 No. 528, 2003 No. 195, 2016 No. 409.

(26)

S.I. 2015/173, amended by S.I. 2016/240; there are other amending instruments but none is relevant.

(27)

S.R. 2015 No. 315, amended by S.R. 2016 No. 100; there are other amending instruments but none is relevant.

(28)

S.I. 2001/1004, amended by S.I. 2015/478; there are other amending instruments but none is relevant.

(29)

S.I. 1999/991, amended by S.I. 2016/1145; there are other amending instruments but none is relevant.

(30)

These are sections of the Social Security Act 1998 (c. 14) which provide for the Secretary of State to decide claims for maternity allowance (amongst other benefits).

(31)

S.I. 2001/769, amended by S.I. 2016/1145; there are other amending instruments but none is relevant.

(32)

S.R. 1999 No. 162, amended by S.R. 2016 No. 409; there are other amending instruments but none is relevant.

(33)

S.R. 2001 No. 10, amended by S.R. 2016 No. 409; there are other amending instruments but none is relevant.

(34)

Regulation 125 was amended by paragraph 33 of Schedule 1 to the NICA 2015, S.I. 2015/478 and 2022/306.

(35)

Regulation 148C was inserted by S.I. 2015/478.