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The Social Security (Contributions) (Japan) Order 2000

S.I. 2000/3063 · Made 15 November 2000

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 15th November 2000

At the Court at Buckingham Palace, the 15th day of November 2000

Present,

The Queen’s Most Excellent Majesty in Council

Whereas at Tokyo on 29th February 2000 the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Japan signed an Agreement on Social Security set out in the Schedule to this Orderf1:

And Whereas by Article 13 of the Agreement it is provided that the Agreement shall enter into force on the date on which the Parties exchange diplomatic notes informing each other that their respective constitutional requirements necessary to give effect to this Agreement have been complied with:

And Whereas by section 179(1) and (2) of the Social Security Administration Act 1992f2 it is provided that Her Majesty may by Order in Council make provision for modifying or adapting that Act and the Social Security Contributions and Benefits Act 1992f3 in their application to cases affected by agreements with the governments of countries outside the United Kingdom providing for reciprocity in matters specified in the said section:

Now, therefore, Her Majesty, in pursuance of section 179(1) and (2) of the Social Security Administration Act 1992 and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—

Annotations to the whole text

Footnotes

f1

See Cm 4744.

f2

1992 c. 5.

f3

1992 c. 4.

Contents

  1. 1Citation and commencement
  2. 2Modification of the Social Security Administration Act 1992 and the Social Security Contributions and Benefits Act 1992
  3. Signature
  4. Schedule Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan on Social Security
  5. Part Article 1
  6. 1Paragraph 1
  7. 2Paragraph 2
  8. Part Article 2
  9. 3Paragraph 3
  10. Article 3Part Article 3
  11. Part Article 4
  12. 4Paragraph 4
  13. 5Paragraph 5
  14. Part Article 5
  15. Article 6Part Article 6
  16. Part Article 7
  17. Part Article 8
  18. Part Article 9
  19. Article 10Part Article 10
  20. Part Article 11
  21. 6Paragraph 6
  22. Article 12Part Article 12
  23. Article 13Part Article 13
  24. Part Article 14
  25. Explanatory note

1Citation and commencement

This Order may be cited as the Social Security (Contributions) (Japan) Order 2000 and shall come into force on the date on which the Parties exchange diplomatic notes informing each other that their respective constitutional requirements have been complied with.

2Modification of the Social Security Administration Act 1992 and the Social Security Contributions and Benefits Act 1992

The Social Security Administration Act 1992 and the Social Security Contributions and Benefits Act 1992 shall be modified to such extent as may be required to give effect to the provisions contained in the Agreement so far as the same relate to England, Wales and Scotland.

Signature

A. K. Galloway

Clerk of the Privy Council

Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan on Social Security

The United Kingdom of Great Britain and Northern Ireland and Japan,

Being resolved to foster progress in the field of social affairs by co-operating in the area of social security, in particular as regards compulsory coverage,

Have agreed as follows:

1

For the purposes of this Agreement:

(a)

“United Kingdom” means Great Britain and Northern Ireland and, where the context requires, also the Isle of Man, Jersey and Guernsey and, similarly, references to “territory” in relation to the United Kingdom shall, where the context requires, mean also the Isle of Man, Jersey and Guernsey;

(b)

“Jersey” means the Island of Jersey;

(c)

“Guernsey” means the Islands of Guernsey, Alderney, Herm and Jethou;

(d)

“legislation” means,

(i)

in relation to Japan, the laws and regulations of Japan concerning the pension systems specified in paragraph 1(a) of Article 2 except those promulgated for the implementation of other agreements on social security comparable with this Agreement, and

(ii)

in relation to the United Kingdom, the Acts, Laws and Orders in Council, orders and regulations of the United Kingdom specified in paragraphs 1(b) and 2 of Article 2 and the orders and regulations made under them;

(e)

“the EEA Agreement” means the Agreement establishing the European Economic Area dated 2nd May 1992f1 made between the European Community, its Member States and the Member States of the European Free Trade Association and any amendments or modifications thereto;

(f)

“compulsory coverage” means,

(i)

in relation to Japan, liability for contributions under the legislation of Japan or exemption from liability for contributions by the legislation of Japan, and

(ii)

in relation to the United Kingdom, liability for contributions as an employed or self-employed person under the legislation of the United Kingdom;

(g)

“competent authority” means,

(i)

in relation to Japan, any of the Governmental organizations competent for the Japanese pension systems specified in paragraph 1(a) of Article 2, and

(ii)

in relation to the United Kingdom, the Commissioners of Inland Revenue or their authorised representative, the Department of Health and Social Security of the Isle of Man, the Employment and Social Security Committee of the States of Jersey or the Guernsey Social Security Authority as the case may require;

(h)

“competent institution” means, in relation to Japan, any of the insurance institutions, or any association thereof, responsible for the operation of the Japanese pension systems specified in paragraph 1(a) of Article 2.

2

For the purpose of this Agreement, any term not defined in this Agreement has the meanings assigned to it under the respective legislation of either Party.

3

This Agreement shall not affect rights and obligations arising under the law of the European Union or under the EEA Agreement, or under any agreement or convention on social security which either Party has concluded with a third party, but shall not prevent either Party taking into account in the operation of this Agreement the provisions of any such agreement or convention which that Party has concluded with a third party.

Article 3

Subject to the provisions of this Agreement, a national of one Party or any other person who is or has been subject to the legislation of one Party shall, while that person is in the territory of the other Party, have the same rights and obligations under the legislation of that other Party as a national of that other Party.

4

As regards compulsory coverage, subject to the provisions of paragraphs 1 and 2 of Article 5, where a person works as an employed person in the territory of one Party and as a self-employed person in the territory of the other Party and in case that person would otherwise be subject to the legislation of both Parties for the same period, that person shall be subject only to the legislation of the Party in whose territory that person is ordinarily resident.

5

A person who is receiving benefits under Japanese laws and regulations on account of sickness, injury or pregnancy for any period while that person is in Jersey or Guernsey, shall be excepted from liability to pay a contribution in respect of that period, other than as an employed or self-employed person, under the legislation of Jersey or Guernsey.

Article 6

As regards compulsory coverage of a person who works as an employed person on board a sea-going vessel flying the flag of either Party, if that person would otherwise be subject to the legislation of both Parties, that person shall be subject only to the legislation of the Party in whose territory that person is ordinarily resident.

Article 10

The competent authorities of the two Parties shall:

(a)

agree on the administrative measures necessary for the operation of this Agreement;

(b)

designate liaison agencies for the operation of this Agreement; and

(c)

communicate to each other, as soon as possible, all information about changes to their legislation in so far as those changes affect the operation of this Agreement.

6

For the purpose of paragraph 1 and 2 of this Article, “Party”, in relation to the United Kingdom, means, as the case may require, the competent authority of the United Kingdom.

Article 12

In applying the provisions of paragraphs 1 and 2 of Article 5 in the case of persons whose detachment or self-employment referred to in the said paragraphs commenced prior to the date of entry into force of this Agreement, the period of such detachment or self-employment shall be considered to begin on the date of entry into force of this Agreement.

Article 13

This Agreement shall enter into force on the date on which the Parties exchange diplomatic notes informing each other that their respective constitutional requirements necessary to give effect to this Agreement have been complied with.

Explanatory note

(This note is not part of the Order)

This Order makes provision for the modification of the Social Security Administration Act 1992 and the Social Security Contributions and Benefits Act 1992 so as to give effect to the Agreement on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Japan. The provisions relate to liability for social security insurance contributions arising in respect of employment and self-employment.

A compliance cost assessment of the effect that this instrument would have on the cost for business is available from Inland Revenue International, External Relations Group (DCC), 2nd Floor, Victory House, 30-34 Kingsway, London WC2B 6ES.