Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001
2001 No. 769
SOCIAL SECURITY
The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001
Made 7th March 2001
Laid before Parliament 13th March 2001
Coming into force 6th April 2001
The Secretary of State for Social Security, with the concurrence of the Inland Revenue in so far as required, in exercise of powers conferred by sections 13(3), 22(5), 122(1) and 175(1) to (4) of, and paragraphs 8(1)(d) and (1A) and 10 of Schedule 1 to, the Social Security Contributions and Benefits Act 19921and sections 182C and 189(1) and (3) to (6) of the Social Security Administration Act 19922and of all other powers enabling him in that behalf and for the purpose only of consolidating other regulations hereby revoked3, hereby makes the following Regulations:
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 and shall come into force on 6th April 2001.
(2) In these Regulations, including this regulation—
“the Act” means the Social Security Contributions and Benefits Act 1992;
“the Contributions Regulations” means the Social Security (Contributions) Regulations 19794;
“contribution week” means a period of seven days beginning with midnight between Saturday and Sunday;
“contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” have the same meaning as in the Jobseekers Act 19955;
“contributory benefit” includes a contribution-based jobseeker’s allowance but not an income-based jobseeker’s allowance;
“due date” means, in relation to any contribution which a person is—
(a) liable to pay, the date by which payment falls to be made in accordance with Part IV of the Contributions Regulations;
(b) entitled, but not liable, to pay, the date 42 days after the end of the year in respect of which it is paid;
“earnings factor” has the meaning assigned to it in section 21(5)(c) of the Act;
“relevant benefit year” has the meaning assigned to it in—
(a) section 2(4)(b) of the Jobseekers Act 1995, in relation to a contribution-based jobseeker’s allowance;
(b) paragraph 2(6)(b) of Schedule 3 to the Act6(contribution conditions for entitlement to short-term incapacity benefit), in relation to short-term incapacity benefit;
“relevant time”, in relation to short-term incapacity benefit, has the meaning assigned to it in paragraph 2(6)(a) of Schedule 3 to the Act;
“year” means tax year.
Appropriation of Class 3 contributions
2. Any person paying Class 3 contributions in one year may appropriate such contributions to the earnings factor of another year if such contributions are payable in respect of that other year or, in the absence of any such appropriation, the Inland Revenue may, with the consent of the contributor, make such appropriation.
Crediting of Class 3 contributions
3. Where, for any year, a contributor’s earnings factor derived from—
(a) earnings upon which primary Class 1 contributions have been paid or treated as paid;
(b) credited earnings;
(c) Class 2 or Class 3 contributions paid by or credited to him; or
(d) any or all of such earnings and contributions,
falls short of a figure which is 52 times that year’s lower earnings limit for Class 1 contributions by an amount which is equal to, or less than, half that year’s lower earnings limit, that contributor shall be credited with a Class 3 contribution for that year.
Treatment for the purpose of any contributory benefit of late paid contributions
4.—(1) Subject to the provisions of regulations 5 and 6 below and regulation 40 of the Contributions Regulations (voluntary Class 2 contributions not paid within permitted period), for the purpose of entitlement to any contributory benefit, paragraphs (2) to (9) below shall apply to contributions (“relevant contributions”)—
(a)
(a) paid after the due date; or
(b)
(b) treated as paid after the due date under regulation 7(2) below.
(2) Subject to the provisions of paragraph (4) below, any relevant contribution other than one referred to in paragraph (3) below—
(a)
(a) if paid—
(i) after the end of the second year following the year in which liability for that contribution arises,
(ii) following the due date for that contribution in the case of a contribution which a person is entitled, but not liable, to pay,
shall be treated as not paid;
(b)
(b) if paid before the end of the said second year, shall, subject to paragraphs (7) and (8) below, be treated as paid on the date on which payment of the contribution is made.
(3) Subject to the provisions of paragraph (4) below, any relevant Class 2 contribution payable in respect of a contribution week after 5th April 1983 or any relevant Class 3 contribution payable in respect of a year after 5th April 1982—
(a)
(a) if paid—
(i) after the end of the sixth year following the year in which liability for that contribution arises,
(ii) following the due date for that contribution in the case of a contribution which a person is entitled, but not liable, to pay,
shall be treated as not paid;
(b)
(b) if paid before the end of the said sixth year, shall, subject to paragraphs (7) and (8) below, be treated as paid on the date on which payment of the contribution is made.
(4) A Class 3 contribution payable by a person to whom regulation 27(3)(b)(ii) or (iii) of the Contributions Regulations7(which specify the conditions to be complied with before a person may pay a Class 3 contribution) applies in respect of a year which includes a period of education, apprenticeship, training, imprisonment or detention in legal custody such as is specified in that regulation—
(a)
(a) if paid after the end of the sixth year specified in that regulation, shall be treated as not paid;
(b)
(b) if paid before the end of the said sixth year shall, subject to the provisions of paragraphs (7) and (8) below, be treated as paid on the date on which payment of the contribution is made.
(5) Notwithstanding the provisions of paragraph (4) above, for the purpose of entitlement to any contributory benefit, where—
(a)
(a) a Class 3 contribution other than one referred to in sub-paragraph (b) below which is payable in respect of a year specified in that sub-paragraph, is paid after—
(i) the due date, and
(ii) the end of the second year following the year preceding that in which occurred the relevant time or, as the case may be, the relevant event,
that contribution shall be treated as not paid;
(b)
(b) in respect of a year after 5th April 1982, a Class 3 contribution which is payable in respect of a year specified in paragraph (4) above, is paid after—
(i) the due date, and
(ii) the end of the sixth year following the year preceding that in which occurred the relevant time or, as the case may be, the relevant event,
that contribution shall be treated as not paid.
(6) For the purposes of paragraph (5) above, “relevant event” means the date on which the person concerned attained pensionable age8or, as the case may be, died under that age.
(7) Notwithstanding the provisions of paragraphs (2), (3) and (4) above, in determining whether the relevant contribution conditions are satisfied in whole or in part for the purpose of entitlement to any contributory benefit, any relevant contribution which is paid within the time specified in paragraph (2)(b), (3)(b) or, as the case may be, (4)(b) above shall be treated—
(a)
(a) for the purpose of entitlement in respect of any period before the date on which the payment of the contribution is made, as not paid; and
(b)
(b) subject to the provisions of paragraph (8) below, for the purpose of entitlement in respect of any other period, as paid on the date on which the payment of the contribution is made.
(8) For the purpose of determining whether the second contribution condition for entitlement to a contribution-based jobseeker’s allowance or short-term incapacity benefit is satisfied in whole or in part, any relevant contribution shall be treated—
(a)
(a) if paid before the beginning of the relevant benefit year, as paid on the due date;
(b)
(b) if paid after the end of the benefit year immediately preceding the relevant benefit year, 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, subject to the provisions of paragraphs (2)(a) and (3)(a) above, as paid at the expiry of that period in relation to entitlement to such benefit in respect of any other period.
(9) For the purposes of paragraph (8) above, “second contribution condition” in relation to—
(a)
(a) a contribution-based jobseeker’s allowance is a reference to the condition specified in section 2(1)(b) of the Jobseekers Act 19959;
(b)
(b) short-term incapacity benefit is a reference to the condition specified in paragraph 2(3) of Schedule 3 to the Act.
(10) This regulation shall not apply to Class 4 contributions.
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 contributor
5.—(1) This regulation applies where a primary Class 1 contribution which is payable on a primary contributor’s behalf by a secondary contributor—
(a)
(a) is paid after the due date; or
(b)
(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, or
(ii) short-term incapacity benefit, is not paid before...
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