The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations (Northern Ireland) 1999

Amendment of Schedule 1 to the principal Regulations

20.—(1) Schedule 1 to the principal Regulations (application of Income Tax (Employments) Regulations 1973(1) to earnings-related contributions, Class 1A contributions and Class 1B contributions) shall be amended in accordance with paragraphs (2) to (6) of this regulation.

(2) In Regulation 2(1) (interpretation) for the definition of “contracted-out percentage” there shall be substituted the following definition—

• ““contracted-out rate” means, in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner who is in—

  (a)

  COSRS employment, the reduced amount for the time being applying in accordance with section 37(1) to (1B) of the Pension Schemes (Northern Ireland) Act 1993(2) (reduced rates of Class 1 contributions);

  (b)

  COMPS employment, the reduced amount for the time being applying in accordance with section 38A(1) to (2A)(3) of the Pension Schemes (Northern Ireland) Act 1993 (reduced rates of Class 1 contributions, and rebates);”.

(3) In Regulation 13 (calculation of deduction)—

(a) for paragraph (6)(4) there shall be substituted the following paragraph—

“(6) Subject to the provisions of paragraph (6B)(5) of this Regulation and Regulations 13A(b)(6) and 26D(4)(7), the employer shall record on the deductions working sheet for that employee the name and national insurance number of the employee, the year to which the working sheet relates, the appropriate category letter from time to time being in relation to the employee (being the appropriate category letter indicated by the Department) and, in so far as relevant to that category letter, the following particulars regarding every payment of emoluments which he makes to the employee namely—

(a) the date of payment;

(b) the amount of—

(i) earnings up to and including the current lower earnings limit where earnings equal or exceed that figure;

(ii) earnings which exceed the current lower earnings limit but do not exceed the current earnings threshold;

(iii) earnings which exceed the current earnings threshold but do not exceed the current upper earnings limit;

(iv) the primary Class 1 contributions payable on the amounts recorded under heads (i) to (iii) of this sub-paragraph together with the secondary Class 1 contributions payable on all earnings in respect of which such contributions are payable; but this head shall not apply to such contributions payable on earnings under paragraph (2A)(8) of this Regulation;

(v) the primary Class 1 contributions included in the amount recorded under head (iv) of this sub-paragraph;

(vi) any statutory maternity pay;

(c) when the employment is contracted-out employment the amount of any reduction calculated in accordance with sections 37(1) to (1B) and 38A(1) to (2A) of the Pension Schemes (Northern Ireland) Act 1993 (reduced rates of Class 1 contributions and reduced rates of Class 1 contributions, and rebates) on the amount of a Class 1 contribution in respect of earnings recorded under head (ii) of sub-paragraph (b) of this paragraph.”;

(b) in paragraph (6B) for “heads (iii) and (iv)” there shall be substituted “heads (iv) and (v)”.

(4) In Regulation 25(a)(ii) and (v)(9) (certificate of contributions paid) for “contracted-out percentage” there shall be substituted “contracted-out rate”.

(5) In Regulation 30(1)(10) (return by employer at end of year)—

(a) for sub-paragraph (c)(11) there shall be substituted the following sub-paragraph—

“(c) in respect of each and under each of the category letters, the total amounts for the year shown under—

(i) each of the heads (i) to (v) severally of Regulation 13(6)(b) (such amounts being rounded down to the next whole pound if not already whole pounds in the case of heads (i) to (iii)), and

(ii) Regulation 13(6)(c), and”;

(b) sub-paragraphs (f)(12) and (g)(13) shall be omitted;

(c) in sub-paragraph (h)(14) for “head (iii)” there shall be substituted “head (iv)”.

(6) In Regulation 30A(2)(f)(i) and (h)(15) (special return by employer at end of voyage period) for “contracted-out percentage” there shall be substituted “contracted-out rate”.

(1)

S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744

(2)

1993 c. 49; section 37(1) to (1B) is substituted by paragraph 95 of Schedule 6 to the Social Security (Northern Ireland) Order 1998

(3)

Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) and subsections (1) to (2A) are substituted by paragraph 96 of Schedule 6 to the Social Security (Northern Ireland) Order 1998

(4)

Paragraph (6) was amended by S.R. 1981 No. 30, S.R. 1983 No. 64, S.R. 1984 No. 43, S.R. 1987 No. 143, S.R. 1991 No. 106, S.R. 1992 No. 280 and S.R. 1996 No. 108

(5)

Paragraph (6B) was amended by S.R. 1983 No. 64

(6)

Regulation 13A was inserted by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280 and S.R. 1996 No. 433

(7)

Regulation 26D was inserted by S.R. 1992 No. 280 and amended by S.R. 1997 No. 163

(8)

Paragraph (2A) was amended by S.R. 1982 No. 267, S.R. 1983 No. 64, S.R. 1984 No. 43 and S.R. 1999 No. 117

(9)

Regulation 25 was inserted by S.R. 1984 No. 43 and amended by S.R. 1992 No. 280

(10)

Regulation 30(1) was substituted by S.R. 1981 No. 30

(11)

Sub-paragraph (c) was amended by S.R. 1983 No. 64 and S.R. 1992 No. 280

(12)

Sub-paragraph (f) was added by S.R. 1987 No. 143

(13)

Sub-paragraph (g) was substituted by S.R. 1992 No. 280

(14)

Sub-paragraph (h) was substituted by S.R. 1992 No. 280

(15)

Regulation 30A was inserted by S.R. 1982 No. 69; sub-paragraph (f) was amended by S.R. 1992 No. 280 and sub-paragraph (h) was added by S.R. 1987 No. 143 and amended by S.R. 1992 No. 280