Paragraph 12 The Social Security Contributions and Benefits Act 1992

(1)

Section 171ZS^f1 (Part 12ZB: supplementary) is amended in accordance with this paragraph.

(2)

In subsection (1) for the definition of “employer” substitute—

““employer”, in relation to a person who is an employee, means a person who—

(a)
under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

(b)
would be liable to pay such contributions but for—

(ii)
the condition in section 6(1)(b), or

(ii)
the employee being under the age of 16;”.

(3)

In subsection (2) omit paragraph (b) and the word “and” preceding it.

(4)

This paragraph applies in relation to an entitlement to statutory adoption pay in respect of children—

(a)

matched with a person who is notified of having been matched on or after the commencement date; or

(b)

placed for adoption on or after that commencement.

Annotations

Footnotes

f1: Section 171ZS was inserted by the Employment Act 2002, section 4.