# The Social Security (Contributions) Amendment (No. 2) Regulations 1987, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”). They are either made under provisions in the Social Security Act 1986, (“the 1986 Act”), or in consequence of provisions contained in that Act. As they are made before the end of a period of 12 months from the coming into force of the provisions under or in consequence of which they are made, they are exempted by section 61(5)(b) of the 1986 Act from the requirement under section 10(1) of the Social Security Act 1980 (c. 30) to refer proposals to the Social Security Advisory Committee and are made without reference to that Committee.
Regulations 2 and 3 make separate provisions for earnings periods in respect of statutory maternity pay and statutory sick pay paid by the Secretary of State.
Regulation 2 amends regulation 2 of the principal Regulations consequent on the insertion of regulation 6B.
Regulation 3 inserts regulation 6B into the principal Regulations. Paragraphs (1) and (2) of regulation 6B provide that a payment of statutory maternity pay for any week (“week” in this context having the meaning given to it by section 50(1) of the Social Security Act 1986), paid by the Secretary of State, is not to be aggregated with any other earnings and that the earnings period for each such payment is to be a tax week. Paragraph (3) of regulation 6B provides that the earnings period for a payment of statutory sick pay paid by the Secretary of State is to be a period which is the same length as the period in respect of which the payment was made, or a week, whichever is longer.
Regulations 4 to 10 make amendments to the principal Regulations consequent on the 1986 Act.
Regulations 4 and 5 respectively amend regulations 8 and 8A of the principal Regulations by providing that the equivalent limits and earnings brackets for earners paid monthly or in multiples of a month shall be rounded up to the next whole pound.
Regulation 6 amends regulation 19 of the principal Regulations by deleting paragraph (3) in consequence of the repeal of section 92 of the Social Security Act 1975 (c. 14) (benefit foregone for unabated sick pay) by section 69 of the 1986 Act.
Regulation 7 amends regulation 28 of the principal Regulations in consequence of the amending by the 1986 Act of the basis from which earnings factors are derived.
Regulation 8 amends regulation 36 of the principal Regulations in consequence of the amending by the 1986 Act of the basis from which earnings factors are derived.
Regulation 9(a) amends regulation 38(4) of the principal Regulations by deleting the reference to death grant, that benefit having been abolished by section 41 of the 1986 Act. Regulation 9(b) amends paragraph (6) of, and adds a new paragraph (7) to, regulation 38 of the principal Regulations, in consequence of the contribution conditions for maternity allowance having been amended by paragraph 14 of Schedule 4 to the 1986 Act.
Regulation 10 amends regulation 39(a) of the principal Regulations in consequence of the contribution conditions for maternity allowance having been amended by paragraph 14 of Schedule 4 to the 1986 Act.
Regulation 11 amends Schedule 1 to the principal Regulations by prescribing the records which the employer is required to keep of statutory maternity pay and of earnings paid by him which are relevant for the purpose of calculating earnings factors; the amendments also take into account the provisions of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 (S.I. 1987/91).
Regulation 11(1) inserts into regulation 2(1) of Schedule 1 definitions of Compensation of Employers Regulations and statutory maternity pay.
Regulation 11(2) amends regulation 6(1) by requiring the employer to prepare or maintain a deductions working sheet on making any payment of statutory maternity pay.
Regulation 11(3) amends regulation 13(6) by making provision for the recording of particulars of any payment of statutory maternity pay, particulars of earnings in respect of which primary Class 1 contributions are payable (other than reduced rate contributions) and particulars of such of those earnings as are earnings in respect of which contracted-out contributions are payable.
Regulation 11(4) amends regulation 25 by making provision for the entering on an employee’s certificate of tax deducted of the amounts of earnings in respect of which primary Class 1 contributions were payable (other than reduced rate contributions) and the amount of such of those earnings as were earnings in respect of which contracted-out contributions were payable.
Regulation 11(5) amends regulation 26(1) consequent on regulation 4 of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987.
Regulation 11(6)(a) amends regulation 27 by requiring the employer to provide the Collector of Taxes with particulars of the calculations for, and amount of, any statutory maternity pay in a case where the employer has failed to pay any contributions under regulation 26(1) of Schedule 1. Regulation 11(6)(b) amends regulation 27(2) consequent on regulation 4 of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987.
Regulations 11(7)(a) and (b) amend regulation 30(1) by requiring the employer to include on his end-of-year returns particulars of any statutory maternity pay, particulars of earnings in respect of which primary Class 1 contributions were payable (other than reduced rate contributions) and particulars of such of those earnings as were earnings in respect of which contracted-out contributions were payable.
Regulations 11(7)(c) and (d) amend regulation 30(2) by requiring the employer to include on his certificate the total of statutory maternity pay paid during the year in relation to each employee and in relation to all employees, and the amount deducted by the employer under head (ii) of regulation 4 of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987.
Regulation 11(7)(e) takes account of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987.
Regulation 11(8) amends regulation 30A(2) by requiring the inclusion on the special return by an employer at the end of a voyage period of particulars of earnings in respect of which primary Class 1 contributions were payable (other than reduced rate contributions) and particulars of such of those earnings as were earnings in respect of which contracted-out contributions were payable.
Regulation 11(9) amends regulation 32 to take into account the provisions of the Statutory Maternity Pay (Compensation of Employers) Regulations 1987.

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Source: https://www.legislation.gov.uk/uksi/1987/413/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.