The Employment Equality (Age) Regulations 2006

The Social Security Contributions and Benefits Act 1992

This section has no associated Explanatory Memorandum

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—


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


would be liable to pay such contributions but for—


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


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.


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