# The Social Security (Contributions) (Amendment) Regulations 2019

S.I. 2019/85 · made 22 January 2019

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (the “SSCR Regulations”).

Made under: Social Security Contributions and Benefits Act 1992 (Section 4); 1992 nia 7 (Section 4)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-regulations-2019/pdf/uksi_20190085_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-regulations-2019/pdf/uksiem_20190085_en.pdf

## Introductory text

Social Security
Made 22nd January 2019
Laid before Parliament 23rd January 2019
Coming into force 5th April 2019
The Treasury, in exercise of the powers conferred by subsections (6) and (7) of section 4 of the Social Security Contributions and Benefits Act 1992 and subsections (6) and (7) of section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, make the following Regulations.
The Secretary of State and the Department for Communities concur in the making of these Regulations.

## 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2019 and come into force on 5th April 2019.

## 2 Amendment of the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

## 3 Amendment of the Social Security (Contributions) Regulations 2001

After regulation 22B (amounts to be treated as earnings: Part 7A of ITEPA 2003) insert—
“Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017
22C. (1) Where an amount is within regulation 22B(2) by reason of a relevant step within paragraph 1 of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 2017 it shall be treated for the purposes of Part 1 of the Act as being paid to or for the benefit of the employed earner in respect of the employed earner’s employment at such time as the relevant step which gives rise to it is treated as being taken under paragraph 1(2) of that Schedule.
(2) In paragraph (1) “relevant step” means a relevant step for the purposes of Part 7A of ITEPA 2003.”.

## Signature

Mike Freer
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd January 2019
The Secretary of State concurs as indicated in the preamble
Guy Opperman
Parliamentary Under-Secretary of State for Pensions and Financial Inclusion
Department for Work and Pensions
21st January 2019
The Department for Communities concurs as indicated in the preamble
Colum Boyle
A senior officer of the Department for Communities
21st January 2019

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (the “SSCR Regulations”).
Regulation 2 introduces the amendments to the SSCR Regulations.
Regulation 3 inserts a new regulation 22C in the SSCR Regulations.
New regulation 22C(1) stipulates how a specified sub-category of amounts which count as employment income of an employed earner by virtue of Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”) are to be treated for the purposes of Part 1 of both the Social Security Contributions and Benefits Act 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992. The specified sub-category is amounts that count as employment income of the employed earner by virtue of Chapter 2 of Part 7A of ITEPA 2003 as a result of the operation of paragraph 1 of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 2017. New regulation 22C(1) makes clear that these amounts should be treated as being paid to or for the benefit of the employed earner in respect of the employed earner’s employment as at the time the relevant step is treated as being taken under paragraph 1(2) of Schedule 11 to the Finance (No. 2) Act 2017.
New regulation 22C(2) applies the meaning of “relevant step” in Part 7A of ITEPA 2003 to the references to “relevant step” in new regulation 22C(1).
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2019/85 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2019
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.