The Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996

Explanatory Note

(This note is not part of the Regulations)

These Regulations apply to cases where primary Class 1 contributions have been paid in error because the individual concerned was not an employed earner.

Regulation 2 sets out the conditions which must be satisfied before section 61A of the Social Security Contributions and Benefits Act 1992 (under which these Regulations are made) can apply to an individual.

Regulation 3 provides, where section 61A applies and the Secretary of State considers it appropriate, for the individual’s entitlement to additional pension or to the additional pension element in a transitional award of incapacity benefit to be determined as though he had been an employed earner and the contributions in question had been properly paid. It also provides for any minimum contributions paid by the Secretary of State to a personal pension scheme chosen by the individual to be treated as properly paid.

Regulation 4 makes a consequential amendment to regulation 32 of the Social Security (Contributions) Regulations 1979 which prevents the refund of primary Class 1 contributions to the individual in cases where regulation 3 applies.

These Regulations do not impose any costs on business.