Social Security (Contributions) Act 1982



Social Security(Contributions) Act 1982

1982 CHAPTER 2

An Act to make provision in connection with certain contributions payable under the Social Security Act 1975.

[2nd February 1982]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

S-1 Increase in contributions.

1 Increase in contributions.

(1) In regulation 7 of the Contributions Regulations (lower and upper earnings limits for Class 1 contributions)—

(a ) for the words ‘6th April 1981’ there are substituted the words ‘6th April 1982’; and

(b ) for ‘27’ and ‘200’ there are substituted respectively ‘29.50’ and ‘220’.

(2) In section 4(6)(a ) of the principal Act (amount of primary Class 1 contribution) for the words ‘7.75 per cent.’ there are substituted the words ‘8.75 per cent.’.

(3) In regulation 104 of the Contributions Regulations (reduced rate Class 1 contribution of married women and widows) for the words ‘2.75 per cent.’ there are substituted the words ‘3.2 per cent.’.

(4) In section 7 of the principal Act (amount of Class 2 contribution) —

(a ) in subsection (1) (weekly rate) for ‘3.40’ there is substituted ‘3.75’;

(b ) in subsection (5) (small earnings exception) for ‘1,475’ there is substituted ‘1,600’.

(5) In regulation 98(c ) of the Contributions Regulations (amount of Class 2 contribution of share fishermen) for ‘5.15’ there is substituted ‘5.85’.

(6) In section 8(1) of the principal Act (amount of Class 3 contribution) for ‘3.30’ there is substituted ‘3.65’.

(7) In sections 9(2) and 10(1) of the principal Act (Class 4 contributions recoverable under Tax Acts and regulations)—

(a ) for the words ‘5.75 per cent.’ (amount of contribution) there are substituted, in each case, the words ‘6 per cent.’;

(b ) for ‘3,150’ (lower limit) wherever that amount appears there is substituted ‘3,450’;

(c ) for ‘10,000’ (upper limit) there is substituted, in each case, ‘11,000’.

S-2 Alteration of Treasury supplement to contributions.

2 Alteration of Treasury supplement to contributions.

(1) In section 1(5) of the principal Act (Treasury supplement to contributions to be a fixed percentage of so much of all contributions paid in the year concerned as remains after deducting the appropriate national health service allocation and the appropriate employment protection allocation) for the words ‘14.5 per cent.’ there are substituted the words ‘13 per cent.’.

(2) In section 1(5A) o the principal Act (power by order to vary percentage rate) for the words ‘1981-82’ there are substituted the words ‘1982-83’.

S-3 Allocation of contributions.

3 Allocation of contributions.

(1) Section 134(4) of the principal Act is amended as follows.

(2) In the definition of ‘the appropriate national health service allocation’—

(a ) in paragraph (a ) (primary Class 1 contributions) for the words ‘0.65 per cent.’ there are substituted the words ‘0.75 per cent.’, and

(b ) in paragraph (e ) (Class 4 contributions) for the words ‘0.85 per cent.’ there are substituted the words ‘0.95 per cent.’.

(3) In the definition of ‘the appropriate employment protection allocation’, for the words from ‘in the case of’ to ‘this subsection’ there are substituted the words ‘means—

(i) in the case of primary Class 1 contributions, 0.35 per cent. of the amount determined to be that of the earnings in respect of which those contributions were paid; and

(ii) in the case of secondary Class 1 contributions, 0.2 per cent. of the amount determined to be that of the earnings in respect of which those contributions were paid;

and in this subsection’.

S-4 Supplemental.

4 Supplemental.

(1) In this Act—

‘Contributions Regulations’ means the Social Security (Contributions) Regulations 1979 ; and

‘principal Act’ means the Social Security Act 1975 .

(2) This Act does not apply in respect of any tax year before the tax year beginning with 6th April 1982.

(3) The consequential amendments set out in Schedule 1 to this Act shall have effect and the enactments specified in Schedule 2 are hereby repealed to the extent specified in the third column.

(4) Nothing in section 120 of the principal Act (annual review of contributions) shall be taken to require the Secretary of State to carry out a review of earnings with a view to determining whether an order should be made under that section to have effect in relation to the tax year beginning with 6th April 1982.

(5) An Order in Council under paragraph 1(1)(b ) of Schedule 1 to the Northern Ireland Act 1974 (legislation for Northern Ireland in the interim period) which states that it is made only for purposes corresponding to those of this Act—

(a ) shall not be subject to paragraph 1(4) and (5) of that Schedule (affirmative resolution of both Houses of Parliament); but

(b ) shall be subject to annulment in pursuance of a resolution of either House.

(6) The amendment by this Act of any provision of the Contributions Regulations shall not be taken to prejudice any power to...

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