Made |
15th March 2001 |
Laid before parliament |
15th March 2001 |
Coming into force |
in accordance with regulation 1(1) |
ARRANGEMENT OF REGULATIONS
PART 1
GENERAL
1. Citation, commencement and interpretation
PART 2
ASSESSMENT OF EARNINGS-RELATED CONTRIBUTIONS
2. Earnings periods
3. Earnings period for earnings normally paid or treated as paid at regular intervals
4. Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals
5. Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act
6. Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths
7. Treatment of earnings paid otherwise than at regular intervals
8. Earnings periods for directors
9. Earnings period for statutory maternity pay and statutory sick pay paid by the Board
10. Earnings limits and thresholds
11. Prescribed equivalents
12. Calculation of earnings-related contributions
13. General provisions as to aggregation
14. Aggregation of earnings paid in respect of separate employed earner's employments under the same employer
15. Aggregation of earnings paid in respect of different employed earner's employments by different persons and apportionment of contribution liability
16. Aggregation of earnings paid after pensionable age
17. Apportionment of single payment of earnings in respect of different employed earner's employments by different secondary contributors
18. Change of earnings period
19. Holiday payments
20. Joint employment of husband and wife
21. Annual maximum
22. Payment to be treated as earnings
[22A. Amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles]
23. Manner of making sickness payments treated as remuneration
24. Calculation of earnings for the purposes of earnings-related contributions
25. Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
26. Certain payments by trustees to be disregarded
27. Payments to directors which are to be disregarded
28. Liability for Class 1 contributions in respect of earnings normally paid after pensionable age
29. Liability for Class 1 contributions of persons over pensionable age
30. Abnormal pay practices
31. Practices avoiding or reducing liability
PART 3
CLASS 1A CONTRIBUTIONS
32. Interpretation for the purposes of this Part
33. Exception from liability to pay Class 1A contributions in respect of cars made available to members of an employed earner's family or household in certain circumstances
34. Class 1A contributions payable where two or more cars are made available concurrently
35. Reduction of certain Class 1A contributions in the case of a car provided or made available by reason of two or more employments or to two or more employed earners
36. Reduction of certain Class 1A contributions on account of the number of employments in the cases of something provided or made available by reason of two or more employments and of something provided or made available to two or more employed earners
37. Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners
38. Exception from liability to pay Class 1 contributions in respect of cars made available to disabled employed earners only for business and home to work travel
39. Calculation of Class 1A contributions
40. Prescribed emoluments in respect of which Class 1A contributions not payable
PART 4
CLASS 1B CONTRIBUTIONS
41. Calculation of Class 1B contributions
42. Exception from liability to pay Class 1B contributions
PART 5
EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)
43. Exception from liability for Class 2 contributions
44. Application for, and duration and cancellation of, certificates of exception
45. Earnings for the purposes of certificates of exception
46. Certificates of exception - exception from liability for, and entitlement to pay, Class 2 contributions
47. Return of Class 2 contributions paid by low earners
48. Class 3 contributions
49. Precluded Class 3 contributions
50. Class 3 contributions not paid within prescribed periods
51. Disposal of contributions not properly paid
52. Return of contributions
53. Return of contributions: further provisions
54. Return of Class 1 contributions paid at the non-contracted-out rate instead of at the contracted-out rate
55. Repayment of Class 1A contributions
56. Return of precluded Class 3 contributions
57. Calculation of return of contributions
58. Reallocation of contributions for benefit purposes
59. Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply
PART 6
LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)
60. Treatment for the purpose of contributory benefit of unpaid primary Class 1 contributions where no consent, connivance or negligence on the part of the primary contributor
61. Voluntary Class 2 contributions not paid within permitted period
62. Payment of contributions after death of contributor
63. Class 2 contributions paid late in accordance with a payment undertaking
64. Class 2 and Class 3 contributions paid within a month from notification of amount of arrears
65. Class 2 and Class 3 contributions paid late through ignorance or error
PART 7
COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS
66. Notification of national insurance numbers to secondary contributors
67. Collection and recovery of earnings-related contributions and Class 1B contributions
68. Other methods of collection and recovery of earnings-related contributions
69. Transfer of liability from secondary contributor to employed earner: share option gains
70. Payment of Class 1A contributions
71. Due date for payment of a Class 1A contribution
72. Provisions relating to a Class 1A contribution due on succession to business
73. Provisions relating to a Class 1A contribution due on cessation of business
74. Employer failing to pay a Class 1A contribution
75. Specified amount of a Class 1A contribution
76. Interest on an overdue Class 1A contribution
77. Payment of interest on a repaid Class 1A contribution
78. Repayment of interest paid on a Class 1A contribution
79. Remission of interest on a Class 1A contribution
80. Return by employer
[80A. Returns rendered electronically on another's behalf]
81. Penalties for failure to make a return and incorrect returns
82. Application of the Management Act to penalties for failure to make a return and incorrect returns
83. Set-off of Class 1A contributions falling to be repaid against earnings-related contributions
84. Special provisions relating to primary Class 1 contributions
85. Exception in relation to earnings to which regulation 84 applies
86. Special provisions relating to culpable employed earners and to secondary contributors or employers exempted by treaty etc., from enforcement of the Act or liability under it
87. Notification of commencement or cessation of payment of Class 2 or Class 3 contributions
88. Notification of change of address
89. Method of, and time for, payment of Class 2 and Class 3 contributions etc.
90. Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions
PART 8
CLASS 4 CONTRIBUTIONS
91. Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom
92. Exception of divers and diving supervisors from liability for Class 4 contributions
93. Exception of persons under the age of 16 from liability for Class 4 contributions
94. Exception from Class 4 liability by reference to Class 1 contributions paid on earnings chargeable to income tax under Schedule D
95. Deferment of Class 4 liability where such liability is in doubt
96. Application for deferment of Class 4 liability
97. General conditions for application for, and issue of, certificates of exception and deferment
98. Revocation of certificates of exception and deferment
99. Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment
100. Annual maximum of Class 4 contributions due under section 15 of the Act
101. Disposal of Class 4 contributions under section 15 of the Act which are not due
102. Repayment of Class 4 contributions under section 15 of the Act which are not due
103. Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners
104. Notification of national insurance number and recording of category letter on deductions working sheet
105. Calculation of earnings for the purposes of special Class 4 contributions
106. Notification and payment of special Class 4 contributions due
107. Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or appeal under section 8 of the Transfer Act
108. Annual maximum of special Class 4 contribution
109. Disposal of special Class 4 contributions paid in excess or error
110. Return of special Class 4 contributions paid in excess or error
PART 9
SPECIAL CLASSES OF EARNERS
CASE A - AIRMEN
111. Interpretation
112. Modification of employed earner's employment
113. Application of the Act and regulations
CASE B - CONTINENTAL SHELF
114. Application to employment in connection with continental shelf of Part I of the Act and so much of Part VI of the Act as relates to contributions
CASE C - MARINERS
115. Interpretation
116. Modification of section 162(5) of the Administration Act
117. Conditions of domicile or residence
118. Modification of employed earner's employment
119. Modification of section 9(2) of the Act
120. Earnings periods for mariners and apportionment of earnings
121. Calculation of earnings-related contributions for mariners
122. Prescribed secondary contributors
123. Payments to be disregarded
124. Application of the Act and regulations
125. Modification in relation to share fishermen of Part I of the Act and so much of Part VI of the Act as relates to contributions
CASE D - MARRIED WOMEN AND WIDOWS
126. Interpretation
127. Elections by married women and widows
128. Duration of effect of election
129. Continuation of elections under regulation 91 of the 1975 Regulations
130. Continuation of elections on widowhood
131. Reduced rate
132. Class 3 contributions
133. Certificates of election
134. Special transitional provisions consequent upon passing of the Social Security Pensions Act 1975
135. Deemed election of married women and widows excepted from contribution liability under the National Insurance Act 1965
136. Special transitional provisions regarding deemed elections
137. Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136
138. Savings
139. Modification of the Act
CASE E - MEMBERS OF THE FORCES
140. Establishments and organisations of which Her Majesty's forces are taken to consist
141. Treatment of serving members of the forces as present in Great Britain
142. Treatment of contributions paid after due date
143. Special provisions concerning earnings-related contributions
144. Application of the Act and regulations
CASE F - RESIDENCE AND PERSONS ABROAD
145. Conditions as to residence or presence in Great Britain or Northern Ireland
146. Payment of contributions for periods abroad
147. Class 2 and Class 3 contributions for periods abroad
148. Conditions of payment of Class 2 or Class 3 contributions for periods abroad
CASE G - VOLUNTEER DEVELOPMENT WORKERS
149. Interpretation
150. Certain volunteer development workers to be self-employed earners
151. Option to pay Class 2 contributions
152. Special provisions as to residence, rate, annual maximum and method of payment
153. Late paid contributions
154. Modifications of the Act and these Regulations
PART 10
MISCELLANEOUS PROVISIONS
155. Treatment of contribution week falling in two years
156. Northern Ireland
157. Revocations
SCHEDULE 1
PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS
PART I
POWERS EXERCISED BY THE TREASURY
PART II
POWERS EXERCISED BY THE COMMISSIONERS OF INLAND REVENUE
SCHEDULE 2
CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS IN PARTICULAR CASES
SCHEDULE 3
PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS
PART I
INTRODUCTORY
PART II
PAYMENTS IN KIND
PART III
PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND
PART IV
PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND
PART V
CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND
PART VI
PENSIONS AND PENSION CONTRIBUTIONS
PART VII
PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES
PART VIII
TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT
PART IX
SHARE INCENTIVES
PART X
MISCELLANEOUS AND SUPPLEMENTAL
SCHEDULE 4
PROVISIONS DERIVED FROM THE INCOME TAX ACTS AND THE INCOME TAX (EMPLOYMENTS) REGULATIONS 1993
PART I
GENERAL
PART II
DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS
PART III
PAYMENT AND RECOVERY OF EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.
PART IV
ASSESSMENT AND DIRECT COLLECTION
SCHEDULE 5
ELECTIONS ABOUT SHARE OPTION GAINS
SCHEDULE 6
PART I
PRESCRIBED ESTABLISHMENTS AND ORGANISATIONS FOR THE PURPOSES OF SECTION 116(3) OF THE ACT
PART II
ESTABLISHMENTS AND ORGANISATIONS OF WHICH HER MAJESTY'S FORCES SHALL NOT CONSIST
SCHEDULE 7
CORRESPONDING NORTHERN IRELAND ENACTMENTS
PART I
ENACTMENTS CORRESPONDING TO PRIMARY LEGISLATION APPLICABLE TO GREAT BRITAIN
PART II
ENACTMENTS CORRESPONDING TO SUBORDINATE LEGISLATION APPLICABLE TO GREAT BRITAIN
SCHEDULE 8
REVOCATIONS
PART I
REVOCATIONS APPLICABLE TO GREAT BRITAIN OR TO THE UNITED KINGDOM
PART II
REVOCATIONS APPLICABLE TO NORTHERN IRELAND
The Treasury, with the concurrence of the Secretary of State for Social Security and the Department for Social Development in so far as required39, in exercise of the powers set out in column (1) of Part I of Schedule 1 to these Regulations and the Commissioners of Inland Revenue, in exercise of the powers set out in column (1) of Part II of that Schedule 1 (in both cases as amended in particular by the provisions set out in column (2) of that Schedule), and of all other powers enabling them in that behalf, for the purpose only of consolidating the Regulations revoked by this instrument40, hereby make the following Regulations -
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