The Employment Equality (Age) Regulations 2006

The Social Security Contributions and Benefits Act 1992

This sectionnoteType=Explanatory Memorandum has no associated

12.  (1)  Section 171ZS(1) (Part 12ZB: supplementary) is amended in accordance with this paragraph.

(2) In subsection (1) for the definition of “employer” substitute—

“employer”, in relation to a person who is an employee, means a person who—

(a)

under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

(b)

would be liable to pay such contributions but for—

(ii)

the condition in section 6(1)(b), or

(ii)

the employee being under the age of 16;.

(3) In subsection (2) omit paragraph (b) and the word “and” preceding it.

(4) This paragraph applies in relation to an entitlement to statutory adoption pay in respect of children—

(a)matched with a person who is notified of having been matched on or after the commencement date; or

(b)placed for adoption on or after that commencement.

(1)

Section 171ZS was inserted by the Employment Act 2002, section 4.