The Social Security (Contributions) (Amendment No. 2) Regulations 2024
S.I. 2024/289 · Made 4 March 2024
SOCIAL SECURITY
Made 4th March 2024
Laid before Parliament 5th March 2024
Coming into force 1st April 2024
The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992f1 and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2 and now exercisable by them.
The Secretary of State and the Department for Communities concur in the making of these Regulations.
Annotations to the whole text
Footnotes
- f1
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1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), so that the power to make regulations became exercisable by the Treasury with the concurrence of the Secretary of State.
- f2
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1992 c. 7 (“the 1992 NI Act”). Section 3(2) was amended by paragraph 4 of Schedule 3 to S.I. 1999/671 so that the power to make regulations became exercisable by the Treasury with the concurrence of the Department of Health and Social Services for Northern Ireland. The functions of the Department of Health and Social Services for Northern Ireland under the 1992 NI Act were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481). The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.)).
Contents
- 1Citation and commencement
- 2Amendment of the Social Security (Contributions) Regulations 2001
- Signature
- Explanatory note
1Citation and commencement
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2024 and come into force on 1st April 2024.
2Amendment of the Social Security (Contributions) Regulations 2001
In Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)f1, in Part 10, after paragraph 28 insert—
“Parental Transitions Support scheme payments
29.Jobs Plus Pilot payments
Signature
Scott Mann
Mike Wood
Two of the Lords Commissioners of His Majesty's Treasury
4th March 2024
The Secretary of State concurs.
Signed by the authority of the Secretary of State for Work and Pensions.
Jo Churchill
Minister of State
Department for Work and Pensions
4th March 2024
The Department for Communities concurs.
Sealed with the Official Seal of the Department for Communities on 1st March 2024
L.S.
David Tarr
A senior officer of the
Department for Communities
Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that Parental Transitions Support scheme payments and Jobs Plus Pilot scheme payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions.
Parental Transitions Support scheme payments are made by Scottish Local Authorities to parents or carers as part of a scheme to ease their progression into work and eligibility is dependent upon the receipt of certain social security benefits as determined by that scheme as well as the receipt of a formal offer to start work. Jobs Plus Pilot scheme payments are made by local housing associations or local authorities in England to persons residing in social housing as an incentive to enter employment.
A Tax Information and Impact Note has not been prepared for this instrument because it contains no substantive changes to National Insurance Contributions policy.