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

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Amendment of Schedule 1 to the principal Regulations

19.—(1) Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973(1) to earnings-related contributions and Class 1A contributions) shall be amended in accordance with the following provisions of this regulation.

(2) In Regulation 2(1) (definitions) for the definition of “contracted-out percentage”, substitute—

  • “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 41(1) to (1B) of the Pension Schemes Act 1993;

    (b)

    COMPS employment, the reduced amount for the time being applying in accordance with section 42A(1) to (2A) of the Pension Schemes Act 1993;.

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

(a)for paragraph (6)(2), substitute—

(6) Subject to the provisions of paragraph (6B) of this Regulation and Regulations 13A(b) and 26D(4), 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 Secretary of State) 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 rspect of which such contributions are payable; this head shall not apply to such contributions payable on earnings under paragraph (2A)(3) 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 41(1) to (1B) and 42A(1) to (2A) of the Pension Schemes Act 1993 on the amount of a Class 1 contribution in respect of earnings recorded under head (ii) of the last preceding sub-paragraph.;

(b)in paragraph (6B)(4) for “heads (iii) and (iv)”, substitute “heads (iv) and (v)”.

(4) In Regulation 25(a)(ii) and (v) (certificate of contributions paid)(5) for “contracted-out percentage”, substitute “contracted-out rate”.

(5) In Regulation 30(1) (return by employer at end of year)(6)—

(a)for sub-paragraph (c)(7), substitute—

(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)omit sub-paragraphs (f) and (g)(8);

(c)in sub-paragraph (h)(9) for “head (iii)”, substitute “head (iv)”.

(6) In Regulation 30A(2) (f) and (h) (special return by employer at end of voyage period)(10) for “contracted-out percentage”, substitute “contracted-out rate”.

(1)

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

(2)

Paragraph (6) was amended by regulation 5(a) of S.I. 1981/82, regulation 8(b) of S.I. 1983/395; regulation 16(a) of S.I. 1984/77, regulation 11(3) of S.I. 1987/413, regulation 3(2) of S.I. 1991/640, regulation 4 of S.I. 1992/1440 and regulation 5(3) of S.I. 1996/777.

(3)

Paragraph (2A) was amended by regulation 3 of S.I. 1982/1033 and regulation 8(a) of S.I. 1983/395.

(4)

Paragraph (6B) was amended by regulation 8(d) of S.I. 1983/395.

(5)

Regulation 25 was inserted by regulation 17 of S.I. 1984/77 and by regulation 6 of S.I. 1992/1440.

(6)

Regulation 30(1) was substituted by regulation 7(a) of S.I. 1981/82 and amended by regulation 5 of S.I. 1985/396 and regulation 2(3)(a) of S.I. 1990/605.

(7)

Sub-paragraph (c) was amended by regulation 11(a) of S.I. 1983/395 and regulation 13(2) of S.I. 1992/1440.

(8)

Sub-paragraphs (f) and (g) were added by regulation 11(7) of S.I. 1987/413 and sub-paragraph (g) was substituted by regulation 13(3) of S.I. 1992/1440.

(9)

Sub-paragraph (h) was substituted by regulation 13(3) of S.I. 1992/1440.

(10)

Regulation 30A was inserted by regulation 4(2) of S.I. 1982/206; sub-paragraph (f) was amended by regulation 14(2) of S.I. 1992/1440 and sub-paragraph (h) was added by regulation 11(8)(b) of S.I. 1987/413 and amended by regulation 14(4) of S.I. 1992/1440.

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