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

Amendment of regulation 1 of the principal Regulations

3.  In regulation 1 of the principal Regulations (citation, commencement and interpretation)—

(a)in paragraph (2)—

(i)for the definition of “contracted-out rate” 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(1), 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(3), the reduced amount for the time being applying in accordance with section 38A(1) to (2A)(4) of the Pension Schemes (Northern Ireland) Act 1993 (reduced rates of Class 1 contributions, and rebates);”;

(ii)for the definition of “non-contracted-out rate”(5) there shall be substituted the following definition—

  • ““non-contracted-out rate” means, in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner in non-contracted-out employment, the primary percentage for the time being specified in section 8(2)(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”;

(iii)for the definition of “normal percentage” there shall be substituted the following definition—

““normal rate” means the amount of a Class 1 contribution which would be payable in respect of earnings paid to or for the benefit of an employed earner in any week if the employment were not contracted-out employment;”;

(iv)after the definition of “regular interval” there shall be inserted the following definition—

  • ““retirement benefits scheme” has the meaning assigned to it in section 611 of the Income and Corporation Taxes Act 1988(7);”;

(v)for the definition of “secondary contributor” there shall be substituted the following definition—

““secondary contributor” means the person who, in respect of earnings from employed earner’s employment, is liable to pay a secondary Class 1 contribution under section 6(3)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”;

(b)in paragraph (3)(8) for “and 46” there shall be substituted “, 46(9) and 125(10)”.

(1)

Definition of “COSRS employment” was inserted by S.R. 1996 No. 433

(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)

Definition of “COMPS employment” was inserted by S.R. 1996 No. 433

(4)

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

(5)

Definition of “non-contracted-out rate” was amended by S.R. 1985 No. 260 and S.R. 1989 No. 384

(6)

Section 8(2) was substituted by Article 48(3) of the Social Security (Northern Ireland) Order 1998

(8)

Paragraph (3) was added by S.R. 1998 No. 317

(9)

Regulation 46 was amended by S.R. 1992 No. 41 and S.R. 1999 No. 117

(10)

Regulation 125 was amended by S.R. 1989 No. 70 and is substituted by regulation 19 of these Regulations