The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1999

Explanatory Note

(This note is not part of the Regulations.)

These Regulations further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the principal Regulations”).

Regulation 2 amends regulation 44 of the principal Regulations to provide that applications for the allocation of national insurance numbers may be made either to the Department of Health and Social Services for Northern Ireland or to the Commissioners of Inland Revenue.

Regulation 3 amends Regulation 26A(3) of Schedule 1 to the principal Regulations by increasing from £600 to £1,000 the average monthly total amount of PAYE tax and earnings-related contributions due to the Collector of Taxes and on the basis of which an employer can choose to pay earnings-related contributions quarterly.

Regulation 4 contains a revocation.

Section 158C of the Social Security Administration (Northern Ireland) Act 1992 (“the Act”), one of the enabling provisions under which these Regulations are made, was amended by paragraph 34 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 which was brought into force on 24th March 1999 by virtue of Article 1(2)(b) of that Order.

These Regulations correspond to provision contained in Regulations made by the Secretary of State for Social Security in relation to Great Britain — regulation 7 of the Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/567) and the Social Security (Contributions) Amendment (No. 2) Regulations 1999 (S.I. 1999/827) — and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Act, are not subject to the requirement of section 149(2) of the Act for prior reference to the Social Security Advisory Committee.