2 Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001
1 The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 are amended as follows.
S.I. 2001/769.
2 In regulation 1(2), in the definition of “due date”, before “means” insert “(subject to regulation 4(11))”.
3 In regulation 4 at the end add—

“11 Where an amount is retrospectively treated as earnings (“retrospective earnings”) by regulations made by virtue of section 4B(2) of the Act, the “due date” for earnings-related contributions in respect of those earnings is the date given by paragraph 11A of Schedule 4 to the Social Security (Contributions) Regulations 2001, for the purposes of this regulation and regulations 5 and 5A.”

4 After regulation 5 insert—

“5A Treatment for the purpose of any contributory benefit of duly paid primary Class 1 contributions in respect of retrospective earnings
Where a primary Class 1 contribution payable in respect of retrospective earnings is paid by the due date, it shall be treated—
(a) for the purposes of the first contribution condition of entitlement to a contribution-based jobseeker’s allowance or short-term incapacity benefit, as paid on the day on which payment is made of the retrospective earnings in respect of which the contribution is payable; and
(b) for any other purpose relating to entitlement to any contributory benefit, as paid on the due date.”

.