Regulation 6 Deductions from employer’s contributions payments where a mariner’s earnings are paid for a voyage period

(1)

An employer–

(a)

who employs a person who is a qualifying employee in relation to him as a mariner for a continuous period of at least 13 weeks F1commencing on or before 31st March 1999; and

(b)

who has obtained a deductions certificate in accordance with regulation 7; and

(c)

who is liable to pay Class 1 contributions in accordance with regulation 90 of the Contributions Regulations M1 in respect of earnings paid to or for the benefit of that mariner for a voyage period commencing in the relevant period but ending after it,

shall be entitled to deduct an amount determined in accordance with this regulation from his contributions payments.

(2)

The amount which an employer is entitled to deduct shall be where the Class 1 contributions specified in paragraph (1)(c) are payable–

(a)

at the contracted-out rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings earned in the part of the voyage period falling within the relevant period were those contributions assessed at the non-contracted-out rate;

(b)

at any other rate, an amount equal to the amount of secondary Class 1 contributions which would be payable by that employer in respect of the earnings earned in the part of the voyage period falling within the relevant period.

(3)

For the purposes of determining an amount which an employer is entitled to deduct under paragraph (2) no account shall be taken of any earnings earned or treated as earned under regulation 90 of the Contributions Regulations in that part of the voyage period falling after the end of the relevant period.

(4)

In this regulation “the relevant period" has the same meaning as in regulation 5(4).

Annotations

Textual amendments

F1: Words in reg. 6(1)(a) inserted (8.3.1999) by The Employer’s Contributions Re-imbursement Amendment Regulations 1999 (S.I. 1999/286), regs. 1, 2

Marginal citations

M1: Regulation 90 was substituted by regulation 2 of S.I. 1982/206 and further amended by S.I. 1988/674 and 1989/1677.