The Social Security (Contributions) (Amendment) Regulations 2020
| Year | 2020 |
2020 No. 239
Social Security
The Social Security (Contributions) (Amendment) Regulations 2020
Made 12th March 2020
Laid before Parliament 13th March 2020
Coming into force 6th April 2020
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs. The Secretary of State concurs in the making of Regulation 2(2).
The powers exercised by the Treasury are those conferred by sections 3(2) and 175(3) and (4) of the Social Security Contributions and Benefits Act 19921.
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs2are those conferred by section 175(3) and (4) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992.
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2020 and come into force on 6th April 2020.
Amendment of the Social Security (Contributions) Regulations 2001
2.—(1) The Social Security (Contributions) Regulations 20013are amended as follows.
(2) In regulation 9 (earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay and statutory sick pay paid by the Board)—
(a)
(a) in the heading, for “and statutory sick pay” substitute “, statutory sick pay and statutory parental bereavement pay”;
(b)
(b) in paragraph (2), for the words “or statutory adoption pay”, in both instances where they occur, substitute “, statutory adoption pay or statutory parental bereavement pay”;
(c)
(c) in paragraph (2A)—
(i) at the end of sub-paragraph (c), omit “and”;
(ii) at the end of sub-paragraph (d), insert—
“and
(e)
(e) in relation to statutory parental bereavement pay, section 171ZZ8(3)4,”.
(3) In Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003)—
(a)
(a) in paragraph 7(13)(b)—
(i) at the end of sub-paragraph (viii), omit “and”;
(ii) at the end of sub-paragraph (ix), insert—
“; and
(x)
(x) any statutory parental bereavement pay.”;
(b)
(b) in paragraph 9(1)—
(i) at the end of sub-paragraph (h), omit “and”;
(ii) at the end of sub-paragraph (i), insert—
“; and
(j)
(j) the amount of statutory parental bereavement pay paid to the employee;”;
(c)
(c) in paragraph 11(4), for “and statutory adoption pay” substitute “, statutory adoption pay and statutory parental bereavement pay”;
(d)
(d) in paragraph 22—
(i) in sub-paragraph (1)—
(aa) at the end of sub-paragraph (db), omit “and”;
(bb) at the end of sub-paragraph (dc), insert—
“; and
the total amount of statutory parental bereavement pay paid during the year.”;
(ii) in sub-paragraph (2)—
(aa) at the end of sub-paragraph (db), omit “and”;
(bb) at the end of sub-paragraph (dc), insert—
“; and
in respect of statutory parental bereavement pay paid during the year to all his employees the total of the amounts determined under regulation 5 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020.5”.
(4) In Schedule 4A (real time returns)6, after paragraph 18 insert —
“Information about statutory parental bereavement pay
19. If any, the total amount of statutory parental bereavement pay paid during the year to date in this employment.”.
(5) In Schedule 4B (additional information about payments)7, after paragraph 5 insert—
“5A. In respect of statutory parental...
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