Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 20012
1
The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 20016 are amended as follows.
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—
Treatment for the purpose of any contributory benefit of duly paid primary Class 1 contributions in respect of retrospective earnings5A
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.