The Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996

Explanatory Note

(This note is not part of the Regulations.)

These Regulations provide for employers to make deductions from their social security contributions payments in prescribed circumstances where they employ a qualifying employee.

Regulation 1 contains definitions.

Regulation 2 sets out the circumstances in which a person, who would not otherwise satisfy the condition in Article 29(1) of the Jobseekers (Northern Ireland) Order 1995 (“the Order”) that immediately before beginning his employment with that employer he had been entitled to a jobseeker’s allowance for a continuous period of not less than two years, will be treated as satisfying such condition.

Regulation 3 sets out the circumstances in which a person, who would not otherwise satisfy the condition in Article 29(2)(a) of the Order that immediately before beginning his employment with that employer he had been unemployed for a continuous period of not less than two years, will be treated as satisfying such condition.

Regulation 4 sets out the prescribed description of a person for the purposes of Article 29(2)(c) of the Order.

Regulation 5 provides that an employer must employ a person who is a qualifying employee for a continuous period of at least 13 weeks and have obtained a deductions certificate in order to make deductions in accordance with these Regulations and sets out how the amount which an employer is entitled to deduct is to be calculated.

Regulation 6 provides for the making of deductions in the case of certain mariners.

Regulation 7 provides for an application to be made to the Department of Health and Social Services (“the Department”) for a deductions certificate before making any deduction and sets out requirements for the form of such an application and the period within which it shall be made to the Department.

Regulation 8 provides that where an employer is entitled to deduct amounts determined in accordance with regulation 5 or 6 that such deductions may be made by one or more deductions from the employer’s contributions payments except in specified circumstances.

Regulation 9 provides that where an employer is unable to deduct in whole or in part an amount because it exceeds the amount of his contributions payments paid in an income tax period the Department or the Commissioners of Inland Revenue acting on its behalf shall on request in writing by the employer pay him such amount.

Regulation 10 restricts the right to make deductions where an employee is a qualifying employee in relation to more than one employer at the same time.

Regulation 11 provides for employers to be treated as one where the earnings are aggregated by virtue of regulation 12(1)(a) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the Contributions Regulations”).

Regulation 12 makes it an offence to contravene the requirements of regulation 7(8).

Regulation 13 amends certain provisions in Schedule 1 to the Contributions Regulations by referring to these Regulations.

Articles 2(2) and (4) and 36(2) of the Order, two of the enabling provisions under which these Regulations are made, are brought into operation on 5th February 1996 by virtue of the Jobseekers (1995 Order) (Commencement No. 1) Order (Northern Ireland) 1996 (S.R. 1996 No. 26 (C. 3)). Articles 29 and 35(3) and (7) of the Order, the remaining enabling provisions, are brought into operation, for the purpose only of authorising the making of regulations on 5th February 1996 and for all other purposes on 6th April 1996, by virtue of that Commencement Order. As these Regulations are made before the end of the period of 6 months beginning with the coming into operation of those provisions they are accordingly exempt, by virtue of section 150(5)(a) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8), from reference to the Social Security Advisory Committee.