The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations (Northern Ireland) 1999

Made: 15th March 1999

Coming into operation in accordance with regulation 1(1)

The Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by sections 3(2), (2A), (3) and (5), 5(1), 6(1), 8(1), 9(1), 14(1), 17(1) and (2), 19(1) to (3), 22(5), 119 and 171(1) to (4) of, and paragraphs 4(a), 6(1) and 8(1)(a), (m) and (q) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00001] and section 142(12) of the Social Security Administration (Northern Ireland) Act 1992[^f00002] and of all other powers enabling it in that behalf, and with the concurrence of the Inland Revenue in so far as their concurrence is required, hereby makes the following Regulations:

Citation, commencement and interpretation

1

• (1) These Regulations may be cited as the Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations (Northern Ireland) 1999 and shall come into operation—

• (a) for the purposes of regulations 9 and 10, on 6th April 1999 immediately after the coming into operation of regulations 2(e) and 3(a)(ii) and (b) of the Social Security (Contributions), Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1999[^f00003];

• (b) for all other purposes, on 6th April 1999.

• (2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 1979[^f00004].

Amendment of the Social Security (Credits) Regulations

2

In the Social Security (Credits) Regulations (Northern Ireland) 1975[^f00005]—

• (a) in regulation 2(1) (interpretation) in the definition of “relevant earnings factor”[^f00006], and

• (b) in regulation 9(a)[^f00007] (crediting of earnings for the purposes of entitlement to short-term incapacity benefit — further conditions),

for “upon which” in each place where it occurs there shall be substituted “in respect of which”.

Amendment of regulation 1 of the principal Regulations

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Substitution of regulation 7 of the principal Regulations

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Substitution of regulation 8 of the principal Regulations

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Revocation of regulation 8A of the principal Regulations

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Amendment of regulation 9 of the principal Regulations

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Substitution of regulation 17 of the principal Regulations

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Amendment of regulation 18 of the principal Regulations

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Amendment of regulation 19 of the principal Regulations

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Amendment of regulation 28 of the principal Regulations

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Amendment of regulation 32 of the principal Regulations

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Insertion of regulation 32A into the principal Regulations

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Amendment of regulation 36 of the principal Regulations

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Amendment of regulation 49 of the principal Regulations

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Amendment of regulation 60 of the principal Regulations

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Amendment of regulation 66 of the principal Regulations

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Amendment of regulation 113 of the principal Regulations

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Substitution of regulation 125 of the principal Regulations

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Amendment of Schedule 1 to the principal Regulations

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Revocations

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SCHEDULE — Revocations

Signed

Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on

John O'Neill — Assistant Secretary — 12th March 1999.

The Commissioners of Inland Revenue hereby concur.

S. C. T. Matheson — G. H. Bush — Two of the Commissioners of Inland Revenue — 15th March 1999

Explanatory note

(This note is not part of the Regulations.)

These Regulations further amend the Social Security (Credits) Regulations (Northern Ireland) 1975 and the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the principal Regulations”).

Regulation 3(a) amends regulation 1(2) of the principal Regulations by substituting definitions of “contracted-out rate”, “non-contracted-out rate”, “normal rate” and “secondary contributor” and inserting a new definition of “retirement benefits scheme”.

Regulation 4 substitutes regulation 7 of the principal Regulations to specify the lower earnings limit, upper earnings limit and earnings threshold for the tax year beginning on 6th April 1999.

Regulation 5 substitutes regulation 8 of the principal Regulations to provide for the computation of primary and secondary Class 1 contributions where an employed earner’s earnings period is other than a week.

Regulation 6 revokes regulation 8A of the principal Regulations which provided for the calculation of the amounts of equivalent earnings brackets for earnings paid otherwise than weekly.

Regulation 7(a) amends regulation 9 of the principal Regulations by substituting paragraph (1) to provide for the calculation of primary and secondary Class 1 contributions at the normal and contracted-out rates.

Regulation 8 substitutes regulation 17 of the principal Regulations to specify that liability in any year for primary Class 1 contributions, and in certain cases Class 2 contributions, shall not exceed an amount calculated in accordance with that regulation.

Regulation 9 amends regulation 18 of the principal Regulations by adding a new paragraph (21) to provide for the calculation of a person’s earnings in respect of a payment pursuant to a retirement benefits scheme in relation to more than one person.

Regulation 10(a) amends regulation 19(1) of the principal Regulations by adding 5 new sub-paragraphs which exclude from the computation of a person’s earnings for the purposes of earnings-related contributions—

• (a) payments to, and payments by way of benefits pursuant to, retirement benefits schemes referred to in section 596(1) or (2)(b) of the Income and Corporation Taxes Act 1988, pilots' benefit funds and superannuation funds approved before 6th April 1980 (new sub-paragraph (zj));

• (b) a payment by way of relevant benefits attributable to payments prior to 6th April 1998 and pursuant to a retirement benefits scheme which was not approved by the Board of Inland Revenue (“the Board”) (new sub-paragraph (zk));

• (c) a payment by way of any benefit pursuant to a retirement benefits scheme which was not approved by the Board and attributable to payments on, or after, 6th April 1998 which have already been included in a person’s earnings for the purposes of his assessment of earnings-related contributions (new sub-paragraph (zl));

• (d) a payment made to a scheme established for the sole purpose of providing relevant benefits where, at the time of payment, certain conditions are satisfied (new sub-paragraph (zm));

• (e) payments to pension schemes which are afforded relief from taxation under certain double taxation Conventions (new sub-paragraph (zn)).

Regulation 10(b) adds a new paragraph (12) to regulation 19 of the principal Regulations to make incidental provision for the purposes of the new sub-paragraph (zm).

Regulation 13 inserts a new regulation 32A into the principal Regulations to provide for the return, upon application, of earnings-related contributions paid in respect of a payment made to a retirement benefits scheme prior to it obtaining the Board’s approval for the period in respect of which that approval is subsequently given.

Regulation 16(a) substitutes paragraph (1) of regulation 60 of the principal Regulations to provide for the calculation of an exception from liability to pay Class 4 contributions.

Regulation 20 amends Schedule 1 to the principal Regulations. Regulation 20(3)(a) substitutes Regulation 13(6) of Schedule 1 to require a deductions working sheet to be maintained in respect of employed earners and to specify the details to be recorded thereon. Regulation 20(5) amends Regulation 30(1) of Schedule 1 to specify the details to be recorded on a return made by an employer at the end of a tax year.

Regulation 21 and the Schedule contain consequential revocations.

Consequential amendments to regulations 2(1) and 9(a) of the Social Security (Credits) Regulations (Northern Ireland) 1975 and regulations 1(3), 9(5), 28, 32, 36, 49(3), 60(4), 66(2), 113(3)(a) and 125 of, and Regulations 2(1), 13(6B), 25(a) and 30A(2) of Schedule 1 to, the principal Regulations are made by regulations 2, 3(b), 7(b), 11, 12, 14, 15, 16(b), 17 to 19 and 20(2), (3)(b), (4) and (6) of these Regulations.

Section 3(2A) and (5) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Act”), some of the enabling provisions under which these Regulations are made, were inserted, added and amended respectively by Articles 45 and 46 of, and paragraph 58(8) of Schedule 6 to, the Social Security (Northern Ireland) Order 1998 (“the Order”). The said Articles 45 and 46 were brought into operation on 9th September 1998 while the said paragraph 58(8) was brought into operation, for the purpose only of authorising the making of regulations, on that date and for all other purposes on 6th April 1999, by virtue of the Social Security (1998 Order) (Commencement No. 1) Order (Northern Ireland) 1998 (S.R. 1998 No. 312 (C. 15)). Sections 5(1), 6(1), 8(1) and 9 of the Act, some of the remaining enabling provisions, were substituted by Article 48 of the Order which was brought into operation, for the purpose only of authorising the making ofregulations, on 24th February 1999 and for all other purposes on 6th April 1999, by virtue of the Social Security (1998 Order) (Commencement No. 3) Order (Northern Ireland) 1999 (S.R. 1999 No. 72 (C. 9)).

These Regulations correspond to provision contained in Regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.

Footnotes

[^f00001]: 1992 c. 7; section 3(2A) was inserted by Article 45 of, section 3(5) was added by Article 46 of, sections 5(1), 6(1), 8(1) and 9 were substituted by Article 48 of, and paragraph 6(1) was amended by paragraph 58(8) of Schedule 6 to, the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)); section 22(5) was amended by paragraph 5 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))

[^f00002]: 1992 c. 8

[^f00003]: S.R. 1999 No. 117

[^f00004]: S.R. 1979 No. 186; relevant amending regulations are S.R. 1980 No. 463, S.R. 1981 No. 30, S.R. 1982 Nos. 69 and 267, S.R. 1983 No. 64, S.R. 1984 No. 43, S.R. 1985 Nos. 61 and 260, S.R. 1987 Nos. 143 and 468, S.R. 1989 Nos. 70 and 384, S.R. 1991 Nos. 106 and 404, S.R. 1992 Nos. 41 and 280, S.R. 1996 Nos. 108 and 433, S.R. 1997 No. 163, S.R. 1998 Nos. 72 and 317 and S.R. 1999 No. 117

[^f00005]: S.R. 1975 No. 113; relevant amending regulations are S.R. 1987 No. 153 and S.R. 1996 No. 430

[^f00006]: Definition of “relevant earnings factor” was substituted by S.R. 1987 No. 153 and amended by S.R. 1996 No. 430

[^f00007]: Regulation 9 was substituted by S.R. 1996 No. 430

Editorial notes

[^key-8313c262c6c31296a909b977aea024d6]: Reg. 2 in operation at 6.4.1999, see reg. 1(1)(b)

[^key-ab26c7a5490c90b9135a0d65b6add496]: Reg. 14 revoked (6.4.2001) by The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 (S.R. 2001/102), regs. 1(1), 11, Sch.

[^key-d0d2840c57f7318a2ab9ef078276bdf0]: Reg. 1 in operation at 6.4.1999, see reg. 1(1)(b)

[^key-dd108a560c942ab545a75cb399d62d8f]: Sch. in operation at 6.4.1999, see reg. 1(1)(b)

[^M_F_2b1bd046-4302-40e0-e045-0257d17bfa18]: Regs. 3-13 revoked (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), Sch. 8 Pt. 2

[^M_F_f42841a9-36b9-4074-dd53-7389d8c51fda]: Regs. 15-21 revoked (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), Sch. 8 Pt. 2