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

Deductions from employer’s contributions payments where a mariner’s earnings are paid for a voyage period

6.—(1) An employer—

(a) who employs a person who is a qualifying employee in relation to him as a mariner for a continuous period of at least 13 weeks, and

(b) who has obtained a deductions certificate, and

(c) who is liable to pay Class 1 contributions in accordance with regulation 88(1) of the Contributions Regulations in respect of earnings paid to or for the benefit of that mariner for a voyage period commencing in the relevant period but ending after it,

shall be entitled to deduct an amount determined in accordance with this regulation from his contributions payments.

(2) The amount which an employer is entitled to deduct shall be where the Class 1 contributions specified in paragraph (1)(c) are payable—

(a) at the contracted-out rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings earned in the part of the voyage period falling within the relevant period were those contributions assessed at the non-contracted-out rate;

(b) at any other rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings earned in the part of the voyage period falling within the relevant period.

(3) For the purposes of determining an amount which an employer is entitled to deduct under paragraph (2) no account shall be taken of any earnings earned or treated as earned under regulation 88 of the Contributions Regulations in that part of the voyage period falling after the end of the relevant period.

(4) In this regulation “the relevant period” has the same meaning as in regulation 5(4).

(1)

Regulation 88 was substituted by S.R. 1982 No. 69 and amended by S.R. 1988 No. 121 and S.R. 1989 No. 384