Explanatory note

These Regulations amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186) (“the principal Regulations”).

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Regulation 3 amends regulation 19(1) of the principal Regulations (payments to be disregarded) by adding a new sub-paragraph (zo). The new sub-paragraph relates to payments under the New Deal 50plus scheme which are to be disregarded for the purposes of earnings-related contributions.

Regulation 4 amends regulation 25(2) of the principal Regulations (earnings for the purposes of certificates of exception) by substituting sub-paragraph (b). The effect of the substitution is that payments under the New Deal 50plus scheme are also to be disregarded in computing a self-employed earner’s net earnings for the purposes of the exception from liability to pay Class 2 contributions on account of small earnings (see section 11(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)).