2022 No. 307
The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022
Made
Laid before Parliament
Coming into force
PART 1Introductory provisions
Citation, commencement and interpretationI11
1
These Regulations may be cited as the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 and come into force on 6th April 2022.
2
In these Regulations—
“the Act” means the National Insurance Contributions Act 2022;
“mariner” has the meaning given in regulation 115 of the SSCR;
“the SSCR” means the Social Security (Contributions) Regulations 20013;
“employed earner”, “employment”, “pensionable age” and “secondary percentage” have the meaning given in whichever of section 122(1) of the 1992 Act4 or section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 19925 applies;
“primary Class 1 contribution” and “secondary Class 1 contribution” have the meanings given in section 6(1) of whichever of the 1992 Acts6 applies.
PART 2Zero-rate secondary Class 1 contributions for F1special tax site employees who are mariners
Application of this PartI22
This Part applies to any employment of a person as a mariner where secondary Class 1 contributions are payable in respect of earnings at the secondary percentage as modified by regulation 119 of the SSCR.
Application of section 1 of the Act (zero-rate contributions for employees at F2special tax sites: Great Britain)I33
Section 1 of the Act is to be treated as applying in relation to contributions payable in respect of a tax week in the tax year 2022-23 or any subsequent tax year only when—
a
that tax year has ended, and
b
all contributions payable in respect of a tax week in that tax year have been paid.
Modification of F3applicable conditionsI44
1
Section 2 of the Act F4(applicable conditions) has effect as if—
a
for subsection (1)(d) there were substituted—
d
60% or more of the earner’s employed time during that qualifying period was spent in a single F5special tax site in which the employer had business premises for the duration of that period.
b
in subsection (3)(b) “(subject to subsection (4)(d))” were omitted, and
c
subsection (4)(d) were omitted.
PART 3Zero-rate secondary Class 1 contributions for certain armed forces veterans
Application of this PartI55
This Part applies to—
a
any employment of a person as a mariner where secondary Class 1 contributions are payable in respect of earnings at the secondary percentage as modified by regulation 119 of the SSCR,
b
any employment of a married woman or widow who has made an election under regulation 1277 of the SSCR which still has effect,
c
any employment in relation to which Her Majesty’s Revenue and Customs have allowed the employed earner to defer payment of certain primary Class 1 contributions for the purpose of not exceeding the annual maximum in regulation 21 of the SSCR, and
d
any employment of an employed earner who has attained pensionable age and is not liable to pay primary Class 1 contributions by virtue of section 6(3) of either of the 1992 Acts.
Application of section 6 of the Act (zero-rate contributions for armed forces veterans)I66
Section 6 of the Act is to be treated as applying in relation to contributions payable in respect of a tax week in the tax year 2022-23 or any subsequent tax year only when—
a
that tax year has ended, and
b
all contributions payable in respect of a tax week in that tax year have been paid.
(This note is not part of the Regulations)
Words in Pt. 2 heading substituted (8.8.2023) by The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023 (S.I. 2023/812), regs. 1, 2(2)