Social Security (Contributions) Regulations 1979
| Jurisdiction | UK Non-devolved |
1979 No. 591
SOCIAL SECURITY
The Social Security (Contributions) Regulations 197923rdMay 1979
11thJune 1979
6thJuly 1979
ARRANGEMENT OF REGULATIONS
PART I
GENERAL
1. Citation, commencement and interpretation.
PART II
ASSESSMENT OF EARNINGS-RELATED CONTRIBUTIONS
2. Earnings periods.
3. Earnings period for earnings normally paid or treated as paid at regular intervals.
4. Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals.
5. Earnings period for sums deemed to be earnings by virtue of regulations made under section 18 of the Social Security (Miscellaneous Provisions) Act 1977.
6. Treatment of earnings paid otherwise than at regular intervals.
7. Lower and upper earnings limits.
8. Equivalent amounts.
9. Calculation of earnings-related contributions.
10. General provisions as to aggregation.
11. Aggregation of earnings paid in respect of separate employed earner's employments under the same employer.
12. Aggregation of earnings paid in respect of different employed earner's employments by different persons and apportionment of contribution liability.
13. Apportionment of single payment of earnings in respect of different employed earner's employments by different secondary contributors.
14. Change of earnings period.
15. Holiday payments.
16. Joint employment of husband and wife.
17. Annual maximum.
18. Calculation of earnings.
19. Payments to be disregarded.
20. Exception of persons over pensionable age from Class 1 liability.
21. Abnormal pay practices.
22. Practices avoiding or reducing liability.
PART III
EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, AND PROVISIONS RELATING TO CLASS 3 CONTRIBUTIONS, APPROPRIATION, REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)
23. Exception from liability for Class 2 contributions.
24. Applications for, and duration and cancellation of, certificates of exception.
25. Earnings for the purposes of certificates of exception.
26. Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions.
27. Class 3 contributions.
28. Precluded Class 3 contributions.
29. Class 3 contributions not paid within prescribed periods.
30. Appropriation of Class 3 contributions.
31. Disposal of contributions not properly paid.
32. Return of contributions.
33. Return of Class 1 contributions paid at the non-contracted-out rate instead of at the contracted-out rate.
34. Return of precluded Class 3 contributions.
35. Calculation of return of contributions.
36. Crediting of Class 3 contributions.
37. Reallocation of contributions for benefit purposes.
PART IV
LATE PAID AND UNPAID CONTRIBUTIONS
38. Treatment for purpose of contributory benefit of late paid contributions under the Act.
39. Treatment for the purpose 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.
40. Voluntary Class 2 contributions not paid within permitted period.
41. Treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error.
42. Treatment for the purpose of any contributory benefit of contributions paid under an arrangement.
43. Payment of contributions after death of contributor.
PART V
COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS
44. Application for allocation of national insurance number.
45. Notification of national insurance numbers to secondary contributors.
46. Collection and recovery of earnings-related contributions.
47. Direct collection and recovery of earnings-related contributions.
48. Special provisions relating to primary Class 1 contributions.
49. Exception in relation to earnings to which regulation 48 applies.
50. Special provisions relating to culpable primary contributors and to secondary contributors or, as the case may be, employers exempted by treaty etc., from enforcement of the Act or from liability under it.
51. Provisions as to application for, and custody of, contribution cards etc.
52. Issue and currency of contribution cards.
53. Disposal of contribution cards.
54. Method of, and time for, payment of Class 2 and Class 3 contributions etc.
55. Deduction of contributions from pensions etc.—prescribed enactments and instruments under which payable.
56. Contribution cards not to be assigned, defaced, etc.
PART VI
CONTRIBUTION STAMPS
57. Adaptation of Enactments.
PART VII
CLASS 4 CONTRIBUTIONS
58. Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom.
59. Exception of divers and diving supervisors from liability for Class 4 contributions.
60. Exception of persons under the age of 16 from liability for Class 4 contributions.
61. Exception from Class 4 liability by reference to Class 1 contributions paid on earnings chargeable to income tax under Schedule D.
62. Deferment of Class 4 liability where such liability is in doubt.
63. Application for deferment of Class 4 liability.
64. General conditions for application for, and issue of, certificates of exception and deferment.
65. Revocation of certificates of exception and deferment.
66. Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment.
67. Annual maximum of Class 4 contributions due under section 9(1) of the Act.
68. Disposal of Class 4 contributions under section 9(1) of the Act which are not due.
69. Repayment of Class 4 contributions under section 9(1) of the Act which are not due.
70. Disapplication of section 47 of the Finance (No. 2) Act 1975 to repayments of Class 4 contributions paid under section 9(1) of the Act.
71. Class 4 liability of earners treated as self-employed earners who, but for such treatment, would be employed earners.
72. Notification of insurance number and recording of category letter on deduction card.
73. Calculation of earnings for the purposes of special Class 4 contributions.
74. Notification and payment of special Class 4 contributions due.
75. Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or after the raising of a Secretary of State's question.
76. Annual maximum of special Class 4 contributions.
77. Disposal of special Class 4 contributions paid in excess or error.
78. Return of special Class 4 contributions paid in excess or error.
79. Husband and wife.
80. Service of notice by post.
PART VIII
SPECIAL CLASSES OF EARNERS
CASE A—AIRMEN
81. Interpretation.
82. Modification of employed earner's employment.
83. Application of the Act and regulations.
84. Special transitional provision.
CASE B—CONTINENTAL SHELF
85. Application to employment in connection with continental shelf of Part I of the Act and so much of Part IV thereof as relates to contributions.
CASE C—MARINERS
86. Interpretation.
87. Conditions of domicile or residence.
88. Modification of employed earner's employment.
89. Modification of section 4(6)(b) of the Act.
90. Earnings period for mariners.
91. Calculation of earnings-related contributions for mariners.
92. Change of circumstances etc. affecting calculation of mariner's earnings for contributions purposes.
93. Prescribed secondary contributors.
94. Payments to be disregarded.
95. Special payments to mariners after terminal payment.
96. Application of the Act and regulations.
97. Special provisions concerning earnings-related contributions.
98. Modification in relation to share fishermen of Part I of the Act and so much of Part IV thereof as relates to contributions.
CASE D—MARRIED WOMEN AND WIDOWS
99. Interpretation.
100. Elections by married women and widows.
101. Duration of effect of election.
102. Continuation of elections under the former regulation 91.
103. Continuation of elections on widowhood.
104. Reduced rate.
105. Class 3 contributions.
106. Certificates of election.
107. Special transitional provisions consequent upon passing of Pensions Act.
108. Deemed election of married women and widows excepted from contribution liability under former principal Act.
109. Special transitional provisions regarding deemed elections.
110. Application of regulations 99 to 107 to elections and revocation of elections deemed made under regulations 108 and 109.
111. Savings.
112. Modifications of the Act.
CASE E—MEMBERS OF THE FORCES
113. Establishments and organisations of which Her Majesty's forces are taken to consist.
114. Treatment of serving members of the forces as present in Great Britain.
115. Reduction of rate of Class 1 contributions.
116. Treatment of contributions paid after due date.
117. Special provisions concerning earnings-related contributions.
118. Application of the Act and regulations.
CASE F—RESIDENCE AND PERSONS ABROAD
119. Conditions as to residence or presence in Great Britain.
120. Payment of contributions for periods abroad.
121. Class 2 and Class 3 contributions for periods abroad.
122. Conditions of payment of Class 2 or Class 3 contributions for periods abroad.
123. Persons outside Great Britain on the appointed day.
PART IX
GENERAL (CONTRIBUTIONS) TRANSITIONAL PROVISIONS
124. Contribution week immediately preceding the appointed day.
125. Provisions relating to remuneration received on or after the appointed day in respect of employment before that day.
126. Earnings period for contributions payable under regulation 125(2) of these regulations in respect of employment which ended before the appointed day.
127. Contributions treated as paid under the former principal Act.
128. Return of insurance cards and emergency cards.
129. Recovery of unpaid contributions.
130. Appropriation and savings.
PART X
MISCELLANEOUS PROVISIONS
131. Treatment of contribution week falling into 2 income tax years.
132. Breach of regulations.
133. Reduction of rate of secondary Class 1 contributions payable in respect of registered...
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