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The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015

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Citation and commencement

1.—(1) These Regulations may be cited as the Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015.

(2) This regulation and the regulations specified in regulation 9 come into force on 5th March 2015.

(3) The remaining regulations come into force on 5th April 2015.

Amendment of the Social Security (Contributions) Regulations 2001

2.  The Social Security (Contributions Regulations) 2001(1) are amended as follows.

Amendment of Regulation 9

3.—(1) Regulation 9 (earnings period for statutory maternity pay, ordinary and additional statutory paternity pay, statutory adoption pay and statutory sick pay paid by the Board) is amended as follows.

(2) In the heading —

(a)for “ordinary and additional statutory paternity pay” substitute “statutory paternity pay”;

(b)after “statutory adoption pay” insert “, statutory shared parental pay”.

(3) In paragraph (2)—

(a)for both instances of “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;

(b)before both instances of “or statutory adoption pay” insert “, statutory shared parental pay”.

(4) In paragraph (2A)—

(a)in sub-paragraph (b) omit “ordinary”;

(b)omit sub-paragraph (ba);

(c)at the end of sub-paragraph (ba) for “and” substitute “,”;

(d)at the end of sub-paragraph (c) insert—

and

(d)in relation to statutory shared parental pay, section 171ZX(3)(2),.

Amendment of Schedule 4

4.—(1) Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) is amended as follows.

(2) In paragraph 7(13)(b)—

(a)in sub-paragraph (vii) omit “ordinary”;

(b)omit sub-paragraph (viia);

(c)at the end of sub-paragraph (viia) omit “and”;

(d)at the end of sub-paragraph (viii) for “.” substitute —

; and

(ix)any statutory shared parental pay..

(3) In paragraph 9—(a) in sub-paragraph (1)(g) omit “ordinary”;

(a)omit sub-paragraph (1)(ga);

(b)at the end of sub-paragraph (1)(ga) omit “and”;

(c)at the end of sub-paragraph (1)(h) for “;” substitute—

; and

(i)the amount of statutory shared parental pay paid to the employee;.

(4) In paragraph 11(4)—

(a)for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;

(b)before “ and statutory adoption pay” insert “, statutory shared parental pay.”

(5) In paragraph 22—

(a)in sub-paragraph (1)—

(i)in sub-paragraph (da) omit “ordinary”;

(ii)omit sub-paragraph (daa);

(iii)at the end of paragraph (daa) omit “and”,

(iv)at the end of sub-paragraph (db) for “.” substitute—

; and

(dc)the total amount of statutory shared parental pay paid during the year.;

(b)in sub-paragraph (2)—

(i)in sub-paragraph (da) omit “ordinary”;

(ii)omit sub-paragraph (daa);

(iii)at the end of sub-paragraph (daa) omit “and”;

(iv)at the end of sub-paragraph (db) for “.” substitute—

; and

(dc)in respect of statutory shared parental pay paid during the year to all his employees the total of the amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014(3)..

Amendment of Schedule 4A

5.—(1) Schedule 4A (Real Time Returns)(4) is amended as follows.

(2) In paragraph 15 omit “ordinary”.

(3) Omit paragraphs 16 and 17.

(4) Before paragraph 18 insert —

Information about statutory shared parental pay

17A.  If any, the total amount of statutory shared parental pay paid during the year to date in this employment.

17B.  Where statutory shared parental pay has been paid during the year to date, the following information from the employee’s application for the payment under, as the case may be, regulation 6, 7, 19, or 20 (notification and evidential requirements) of the Statutory Shared Parental Pay (General) Regulations 2014(5)

(a)the name of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to which the application relates, and

(b)where there is such a number, the national insurance number of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to whom the application relates.

For the purposes of this regulation “partner” has the meaning given in regulation 2(1) of the Statutory Shared Parental Pay (General) Regulations 2014..

Amendment of Schedule 4B

6.—(1) Schedule 4B (deductions in respect of statutory payments)(6) is amended as follows.

(2) In paragraph 3 omit “ordinary”.

(3) Omit paragraph 4.

(4) After paragraph 4 insert—

4A.  In respect of statutory shared parental pay paid during the year to all employees, the total amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014..

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

7.  For regulation 4(1)(h) of the Tax Credits (Definition and Calculation of Income) Regulations 2002(7) substitute—

(h)the amount (if any) by which a payment of statutory maternity pay, statutory paternity pay, statutory shared parental pay or statutory adoption pay exceeds £100 per week;.

Provisions coming into force on 5th March 2015

8.  The provisions coming into force on 5th March 2015 are—

(a)this regulation;

(b)regulation 2;

(c)regulation 3(1), (2)(b), (3)(b), (4)(c) and (d);

(d)regulation 4(1), (2)(c) and (d), (3)(c) and (d), (4)(b), (5)(a)(iii) and (iv), (5)(b)(iii) and (iv);

(e)regulation 5(1) and (4);

(f)regulation 6(1) and (4).

Transitional Provisions

9.  The amendments made by these Regulations in those regulations which come into force on 5th April 2015 in accordance with regulation 1(3) do not have effect where—

(a)they relate to additional statutory paternity pay and additional statutory paternity pay that has been paid on or after 5th April 2015, or

(b)they relate to ordinary statutory paternity pay and ordinary statutory paternity pay that has been paid on or after 5th April 2015.

Harriett Baldwin

Mark Lancaster

Two of the Lords Comssioners for Her Majesty’s Treasury

9th February 2015

Edward Troup

Simon Bowles

Two of the Commissioners of Her Majesty’s Revenue and Customs

9th February 2015

The Secretary of State concurs with the making of these Regulations as indicated in the preamble.

Signed by the authority of the Secretary of Work and Pensions

Steve Webb

Minister of State

Department for Work and Pensions

9th February 2015

The Department for Social Development concurs with the making of these Regulations as indicated in the preamble.

Signed with the Official Seal of the Department for Social Development on 4th February 2015

Legal seal

Anne McCleary

A senior officer of the Department for Social Development

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