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National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations 1960
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- UK Statutory Instruments
- 1960 No. 1103
- Part IV
- Regulation 12
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Payments in lieu of contributions in cases of double employment under the same employerU.K.
12.—(1) Notwithstanding that at the end of a person's service in a non-participating employment he is not assured of equivalent pension benefits in respect of it, no payment in lieu of contributions shall be payable in respect of it if at all times during his period of service in that employment he was serving also in some other non-participating employment under the same employer, being an employment in which he continues to serve after the end of that period or in respect of which he is or was at the end of his service in it assured of equivalent pension benefits.
(2) Where on the coming to an end of a person's service in a non-participating employment a payment in lieu of contributions becomes payable in respect of it, but during part of his period of service in that employment he was serving also in some other such non-participating employment as aforesaid under the same employer, then that part of the period shall not be taken into account in fixing the amount of the payment or the graduated contributions attributable to it.
(3) Where under paragraph (2) of this regulation part only of a person's period of service in an employment is to be taken into account in fixing the amount of any payment in lieu of contributions in respect of that service, then that part only of the service shall be taken into account for the purpose of paragraph (c) of subsection (4) of section 9 of the Act of 1959.
(4) Where on the coming to an end of a person's service in a non-participating employment he continues to serve in another non-participating employment under the same employer, subsection (4) of section 9 of the Act of 1959 shall apply as it applies where a person enters a new employment on the coming of an end of his previous employment (the reference in sub-paragraph (c) of that subsection to the new employment being construed for this purpose as referring to the continuing employment).
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