Social Security (Contributions) Amendment (No. 2) Regulations 1987

JurisdictionUK Non-devolved
CitationSI 1987/413

1987 No. 413

SOCIAL SECURITY

The Social Security (Contributions) Amendment (No. 2) Regulations 1987

Made 12th March 1987

Laid before Parliament 16th March 1987

Coming into force 6th April 1987

The Secretary of State for Social Services, with the concurrence of the Inland Revenue insofar as their concurrence is required, in exercise of the powers conferred upon him by sections 3(2) and (3), 4(2)(b), (6), (6A) and (6D), 13(4) and (5B) and 168(1) of, and paragraphs 1(1C), 5(1)(a) and (b) and 6(1)(b) and (c) of Schedule 1 and Schedule 20 to, the Social Security Act 19751, section 5(1) of the Social Security Pensions Act 19752, sections 9(4) and (5) and 47 of the Social Security and Housing Benefits Act 19823and sections 74(5) and 84(1) of, and paragraphs 3 and 4 of Schedule 4 to, the Social Security Act 19864and of all other powers enabling him in that behalf, by this instrument, which contains only regulations made under the sections of the Social Security Act 1986 specified above and provisions consequent on sections 41, 46(8)(b), 68 and 69 of, and paragraphs 1, 10 and 14 of Schedule 4 and paragraph 2(1) of Schedule 8, to that Act, and which is made before the end of a period of 12 months from their commencement, makes the following Regulations:—

S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 2) Regulations 1987 and shall come into force on 6th April 1987.

(2) In these Regulations“the principal Regulations” means the Social Security (Contributions) Regulations 19795.

S-2 Amendment of regulation 2 of the principal Regulations

Amendment of regulation 2 of the principal Regulations

2. In regulation 2 of the principal Regulations (earnings periods) for the words “regulation 3, 4, 5 or 5A” there shall be substituted the words“regulation 3, 4, 5, 5A or 6B”.

S-3 Insertion of regulation 6B in the principal Regulations

Insertion of regulation 6B in the principal Regulations

3. After regulation 6A of the principal Regulations (earnings periods for directors) there shall be inserted the following regulation:—

S-6B

Earnings period for statutory maternity pay and statutory sick pay paid by the Secretary of State

6B.—(1) In this regulation the expression“week”—

(a)

(a) in paragraph (2)(a), and

(b)

(b) in paragraph (2)(b) where it first occurs,

has the meaning assigned to it in section 50(1) of the Social Security Act 1986.

(2) Where the Secretary of State makes a payment of statutory maternity pay under Regulations made under section 46(8)(b) of the Social Security Act 1986

(a)

(a) a payment of statutory maternity pay for any week shall not be aggregated with any other earnings; and

(b)

(b) the earnings period for a payment of statutory maternity pay for any week, shall be a week.

(3) Where the Secretary of State makes a payment of statutory sick pay under Regulations made under section 1(5) of the Social Security and Housing Benefits Act 19826the earnings period for that payment shall be a period of the length of the period in respect of which the payment is made or a week, whichever is longer.”.

S-4 Amendment of regulation 8 of the principal Regulations

Amendment of regulation 8 of the principal Regulations

4. In regulation 8 of the principal Regulations (equivalent amounts)—

(a) after paragraph (2) there shall be inserted the following paragraph—

S-2A

“2A The amounts determined in accordance with sub-paragraphs (b) and (c) of the last preceding paragraph, if not whole pounds, shall be rounded up to the next whole pound.”;

(b) in paragraph (3) for the words“Each of the calculations prescribed in sub-paragraphs (b) and (d)” there shall be substituted the words“The calculation prescribed in sub-paragraph (d)”.

S-5 Amendment of regulation 8A of the principal Regulations

Amendment of regulation 8A of the principal Regulations

5. In regulation 8A of the principal Regulations (equivalent earnings brackets for earners paid otherwise than weekly)—

(a) after paragraph (3) there shall be inserted the following paragraph—

S-3A

“3A The amounts determined in accordance with sub-paragraphs (b) and (c) of the last preceding paragraph, if not whole pounds, shall be rounded up to the next whole pound.”;

(b) in paragraph (4) for the words“Each of the calculations prescribed in sub-paragraphs (b) and (d)” there shall be substituted the words“The calculation prescribed in sub-paragraph (d)”.

S-6 Amendment of regulation 19 of the principal Regulations

Amendment of regulation 19 of the principal Regulations

6. In regulation 19 of the principal Regulations (payments to be disregarded) paragraph (3) shall be omitted.

S-7 Amendment of regulation 28 of the principal Regulations

Amendment of regulation 28 of the principal Regulations

7. In sub-paragraphs (b), (c) and (d) of paragraph (1) of regulation 28 of the principal Regulations (precluded Class 3 contributions) for the words“contributions paid or credited” there shall be substituted the words“earnings upon which primary Class 1 contributions have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited”.

S-8 Amendment of regulation 36 of the principal Regulations

Amendment of regulation 36 of the principal Regulations

8. In regulation 36 of the principal Regulations (crediting of Class 3 contributions) for the words from“Class 1 contributions” where they first occur to the words“or credited to, him” there shall be substituted the words“earnings upon which primary Class 1 contributions have been paid, credited earnings, or Class 2 or Class 3 contributions paid by, or credited to, him (or any or all of such earnings and contributions)”.

S-9 Amendment of regulation 38 of the principal Regulations

Amendment of regulation 38 of the principal Regulations

9. In regulation 38 of the principal Regulations (treatment for purpose of contributory benefit of late paid contributions under the Act)—

(a) in paragraph (4) the words“or, in the case of entitlement to death grant, the death which gave rise to the claim for that grant,” shall be omitted;

(b) in paragraph (6) for the words“unemployment benefit, sickness benefit or maternity allowance” there shall be substituted the words“unemployment benefit or sickness benefit”;

(c) after paragraph (6) there shall be added the following paragraph—

S-7

“7 For the purpose of entitlement to maternity allowance, any such contribution as is specified in the said paragraph (1) shall, for the purpose of determining whether the contribution condition for such allowance is satisfied, be treated—

(a) if paid before the beginning of the period for which a maternity allowance is payable—as paid on the due date;

(b) if paid after the beginning of the period for which a maternity allowance is payable—as not paid.”.

S-10 Amendment of regulation 39 of the principal Regulations

Amendment of regulation 39 of the principal Regulations

10. In regulation 39(a) of the principal Regulations (treatment for the purposes of any contributory benefit of late paid or unpaid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) for the words“, maternity grant or maternity allowance” there shall be substituted the words“or maternity grant, and for the purpose of the contribution condition of entitlement to maternity allowance”.

S-11 Amendments of Schedule 1 to the principal Regulations

Amendments of Schedule 1 to the principal Regulations

11.—(1) In regulation 2(1):—

(a)

(a) after the definition of“Collector” there shall be inserted—

““Compensation of Employers Regulations” means regulation 2 of the Statutory Sick Pay (Compensation of Employers) and Miscellaneous Provisions Regulations 19837, regulation 4 of the Statutory Sick Pay (Additional Compensation of Employers and Consequential Amendments) Regulations 19858and regulation 4 of the Statutory Maternity Pay (Compensation of Employers) Regulations 19879;”;

(b)

(b) after the definition of“national insurance number” there shall be inserted—

““statutory maternity pay” means any sum treated as remuneration by virtue of paragraph 10 of Schedule 4 to the Social Security Act 1986;”.

(2) In...

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