Regulation 4 Amendment of Regulation 13 in Schedule 1

Regulation 13(6) in Schedule 1 (calculation and recording of deductions of earnings-related contributions)^f1 shall be amended in accordance with the following paragraphs of this regulation.

For the words “subject to the provisions of paragraph (6B) of this Regulation and the provisions of Regulation 13A(b)” there shall be substituted the words “subject to the provisions of paragraph (6B) of this Regulation and to Regulations 13A(b) and 26D(4)”.

In head (vi) of sub-paragraph (b)^f2 for the word “payable” there shall be substituted the words “payable, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions are payable at the reduced rate”.

After head (vii) of sub-paragraph (b)^f3 there shall be added the following head–

“(viii)

the earnings, if any, recorded under head (vi) of this sub-paragraph, above the lower earnings limit, in respect of which primary Class 1 contributions are payable at the reduced rate;”.

For sub-paragraph (c) there shall be substituted the following sub-paragraph–

“(c)

when the employment is contracted-out employment–

(i)

the amount of that part of the contributions recorded under head (iv)^f4 of the last preceding sub-paragraph which was payable at the contracted-out percentage on earnings above the lower earnings limit;

(ii)

the amount of that part of the contributions recorded under head (iv) of the last preceding sub-paragraph which was payable on earnings above the lower earnings limit, if primary Class 1 contributions are payable at the reduced rate.”.