Explanatory note

These Regulations amend the Social Security (Contributions) Regulations 1979, S.I. 1979/591 (“the principal Regulations”).

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

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

Regulation 4 amends regulation 25 of the principal Regulations (earnings for the purposes of certificates of exception) by substituting sub-paragraph (b) in paragraph (2). The effect of the substitution is that payments under the New Deal 50plus scheme are to be disregarded in computing a self-employed person’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 Act 1992 (c. 4)).