Schedule 2 Schedule substituted for Schedule 4 to the National Insurance (Members of the Forces) Regulations 1968

“SCHEDULE 4

Statutory Provisions applying to Graduated Contributions which are modified in their application to employment as a serving member of the Forces

Regulation 5

(1) (2) (3)
Provision Subject matter Modifications

National Insurance Act 1965

Section 4(1) (as amended by section 1(2) of the National Insurance Act 1969)
Graduated contributions by employed persons and employers
For paragraph (c), there shall be substituted the following paragraphs:—

“(c)

except where the employment is at the time of the payment a non-participating employment, the amount of the graduated contribution payable by each of them shall be the aggregate of—

(i)

4¼ per cent. of any amount, up to £9, by which that payment exceeds £9 (or of the equivalent amount for remuneration not paid weekly); and

(ii)

2½ per cent. of any amount, up to £12, by which that payment exceeds £18 (or of the equivalent amount for remuneration not paid weekly); and

(d)

where the employment is at the time of the payment a non-participating employment, the amount of the graduated contribution payable by each of them shall be 2½ per cent. of any amount, up to £12, by which that payment exceeds £18 (or of the equivalent amount for remuneration not paid weekly).”

National Insurance (Assessment of Graduated Contributions) Regulations 1967

Regulation 2 (as amended by regulation 2 of the National Insurance (Assessment of Graduated Contributions) Amendment Regulations 1969^f1
Equivalent amounts
For paragraph 2(a), there shall be substituted the following paragraph:—

“(a)

where the graduated contribution period is a week:

(i)

in the case where the employment is not at the time of the payment a non-participating employment, £9 and the amount, up to £9, by which the payment exceeds £9, and the amount, up to £12, by which the payment exceeds £18;

(ii)

in the case where the employment is at the time of the payment a non-participating employment, £18 and the amount, up to £12, by which the payment exceeds £18;”

For paragraph (2)(c), there shall be substituted the following paragraph:—

“(c)

where the graduated contribution period is a month:

(i)

in the case where the employment is not at the time of the payment a non-participating employment, £39, and the amount, up to £39, by which the payment exceeds £39, and the amount, up to £52, by which the payment exceeds £78;

(ii)

in the case where the employment is at the time of the payment a non-participating employment, £78 and the amount, up to £52, by which the payment exceeds £78;”.

Regulation 3 (as amended by regulation 3 of the National Insurance (Assessment of Graduated Contributions) Amendment Regulations 1969) Calculation of graduated contributions
For the proviso to paragraph (3) there shall be substituted the following proviso:—

“ Provided that 4¼ per cent. and 2½ per cent. of any amount (other than the amount of the graduated contribution), or of any equivalent amount, referred to in the provision substituted for section 4(1)(c) of the Act as amended by section 1(2) of the National Insurance Act 1969 by the first entry in column 3 of Schedule 4 to the National Insurance (Members of the Forces) Regulations 1968, or of the total of more than any one such amount or equivalent amount, may be calculated to the nearest penny, any amount of a halfpenny being disregarded. ”

For paragraph (4), there shall be substituted the following paragraph:—

“(4)

In this regulation “appropriate Schedule” means Schedule 5 to the National Insurance (Members of the Forces) Regulations 1968 in the case of an employment which is not a non-participating employment and means Schedule 5A to those regulations in the case of a non-participating employment. ”

”

(1)	(2)	(3)
National Insurance Act 1965 Section 4(1) (as amended by section 1(2) of the National Insurance Act 1969)	Graduated contributions by employed persons and employers	For paragraph (c), there shall be substituted the following paragraphs:— “(c) except where the employment is at the time of the payment a non-participating employment, the amount of the graduated contribution payable by each of them shall be the aggregate of— (i) 4¼ per cent. of any amount, up to £9, by which that payment exceeds £9 (or of the equivalent amount for remuneration not paid weekly); and (ii) 2½ per cent. of any amount, up to £12, by which that payment exceeds £18 (or of the equivalent amount for remuneration not paid weekly); and (d) where the employment is at the time of the payment a non-participating employment, the amount of the graduated contribution payable by each of them shall be 2½ per cent. of any amount, up to £12, by which that payment exceeds £18 (or of the equivalent amount for remuneration not paid weekly).”
National Insurance (Assessment of Graduated Contributions) Regulations 1967 Regulation 2 (as amended by regulation 2 of the National Insurance (Assessment of Graduated Contributions) Amendment Regulations 1969^f1	Equivalent amounts	For paragraph 2(a), there shall be substituted the following paragraph:— “(a) where the graduated contribution period is a week: (i) in the case where the employment is not at the time of the payment a non-participating employment, £9 and the amount, up to £9, by which the payment exceeds £9, and the amount, up to £12, by which the payment exceeds £18; (ii) in the case where the employment is at the time of the payment a non-participating employment, £18 and the amount, up to £12, by which the payment exceeds £18;” For paragraph (2)(c), there shall be substituted the following paragraph:— “(c) where the graduated contribution period is a month: (i) in the case where the employment is not at the time of the payment a non-participating employment, £39, and the amount, up to £39, by which the payment exceeds £39, and the amount, up to £52, by which the payment exceeds £78; (ii) in the case where the employment is at the time of the payment a non-participating employment, £78 and the amount, up to £52, by which the payment exceeds £78;”.
Regulation 3 (as amended by regulation 3 of the National Insurance (Assessment of Graduated Contributions) Amendment Regulations 1969)	Calculation of graduated contributions	For the proviso to paragraph (3) there shall be substituted the following proviso:— “ Provided that 4¼ per cent. and 2½ per cent. of any amount (other than the amount of the graduated contribution), or of any equivalent amount, referred to in the provision substituted for section 4(1)(c) of the Act as amended by section 1(2) of the National Insurance Act 1969 by the first entry in column 3 of Schedule 4 to the National Insurance (Members of the Forces) Regulations 1968, or of the total of more than any one such amount or equivalent amount, may be calculated to the nearest penny, any amount of a halfpenny being disregarded. ” For paragraph (4), there shall be substituted the following paragraph:— “(4) In this regulation “appropriate Schedule” means Schedule 5 to the National Insurance (Members of the Forces) Regulations 1968 in the case of an employment which is not a non-participating employment and means Schedule 5A to those regulations in the case of a non-participating employment. ”

Annotations

Footnotes

f1: S.I. 1969/1133 (1969 II, p. 3363).

(1)	(2)	(3)
Provision	Subject matter	Modifications
National Insurance Act 1965 Section 4(1) (as amended by section 1(2) of the National Insurance Act 1969)	Graduated contributions by employed persons and employers	For paragraph (c), there shall be substituted the following paragraphs:— “(c) except where the employment is at the time of the payment a non-participating employment, the amount of the graduated contribution payable by each of them shall be the aggregate of— (i) 4¼ per cent. of any amount, up to £9, by which that payment exceeds £9 (or of the equivalent amount for remuneration not paid weekly); and (ii) 2½ per cent. of any amount, up to £12, by which that payment exceeds £18 (or of the equivalent amount for remuneration not paid weekly); and (d) where the employment is at the time of the payment a non-participating employment, the amount of the graduated contribution payable by each of them shall be 2½ per cent. of any amount, up to £12, by which that payment exceeds £18 (or of the equivalent amount for remuneration not paid weekly).”
National Insurance (Assessment of Graduated Contributions) Regulations 1967 Regulation 2 (as amended by regulation 2 of the National Insurance (Assessment of Graduated Contributions) Amendment Regulations 1969^f1	Equivalent amounts	For paragraph 2(a), there shall be substituted the following paragraph:— “(a) where the graduated contribution period is a week: (i) in the case where the employment is not at the time of the payment a non-participating employment, £9 and the amount, up to £9, by which the payment exceeds £9, and the amount, up to £12, by which the payment exceeds £18; (ii) in the case where the employment is at the time of the payment a non-participating employment, £18 and the amount, up to £12, by which the payment exceeds £18;” For paragraph (2)(c), there shall be substituted the following paragraph:— “(c) where the graduated contribution period is a month: (i) in the case where the employment is not at the time of the payment a non-participating employment, £39, and the amount, up to £39, by which the payment exceeds £39, and the amount, up to £52, by which the payment exceeds £78; (ii) in the case where the employment is at the time of the payment a non-participating employment, £78 and the amount, up to £52, by which the payment exceeds £78;”.
Regulation 3 (as amended by regulation 3 of the National Insurance (Assessment of Graduated Contributions) Amendment Regulations 1969)	Calculation of graduated contributions	For the proviso to paragraph (3) there shall be substituted the following proviso:— “ Provided that 4¼ per cent. and 2½ per cent. of any amount (other than the amount of the graduated contribution), or of any equivalent amount, referred to in the provision substituted for section 4(1)(c) of the Act as amended by section 1(2) of the National Insurance Act 1969 by the first entry in column 3 of Schedule 4 to the National Insurance (Members of the Forces) Regulations 1968, or of the total of more than any one such amount or equivalent amount, may be calculated to the nearest penny, any amount of a halfpenny being disregarded. ” For paragraph (4), there shall be substituted the following paragraph:— “(4) In this regulation “appropriate Schedule” means Schedule 5 to the National Insurance (Members of the Forces) Regulations 1968 in the case of an employment which is not a non-participating employment and means Schedule 5A to those regulations in the case of a non-participating employment. ”