Regulation 9 Consequential amendments to the principal Regulations

(1)

Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973^f1 to earnings-related contributions and Class 1A contributions) shall be amended in accordance with the following provisions of this regulation.

(2)

In regulation 13(6)(b)^f2 (calculation of deduction)–

(a)

for heads (ii) and (iii) there shall be substituted the following heads–

“(ii)

earnings which exceed the current lower earnings limit but do not exceed the current primary threshold,

(iii)

earnings which exceed the current primary threshold but do not exceed the current secondary threshold,

(iiia)

earnings which exceed the current secondary threshold but do not exceed the current upper earnings limit,”;

(b)

in head (iv) for “(iii)” there shall be substituted “(iiia)”.

(3)

In regulation 25(a)^f3 (certificate of contributions paid)–

(a)

for head (i) there shall be substituted the following heads–

“(i)

the amount of any earnings up to and including the current lower earnings limit where earnings equal or exceed that figure;

(ia)

the amount of any earnings in respect of which primary Class 1 contributions were, by virtue of section 6A of the Social Security Contributions and Benefits Act 1992, treated as having been paid, which exceed the current lower earnings limit but do not exceed the current primary threshold, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were, by virtue of that section and regulation 100 of the Main Regulations, treated as having been paid at the reduced rate;

(ib)

the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the current primary threshold but do not exceed the current secondary threshold, other than earnings from non-contracted-out employment in respect of which Class 1 contributions were payable at the reduced rate;

(ic)

the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the current secondary threshold but do not exceed the current upper earnings limit, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate;”;

(b)

for head (iii) there shall be substituted the following head–

“(iii)

the amount of the earnings, if any, recorded under heads (ia) to (ic) of this paragraph, above the current lower earnings limit, in respect of which primary Class 1 contributions were payable or, where section 6A of the Social Security Contributions and Benefits Act 1992 and regulation 100 of the Main Regulations applies, were treated as having been paid, at the reduced rate;”;

(c)

in heads (v) and (vi) before the words “lower earnings limit”, in each place where they occur, there shall be inserted the word “current”.

(4)

In regulation 30(1)(c)(i)^f4 (return by employer at end of year) for the words “heads (i) to (iii)” there shall be substituted the words “heads (i) to (iiia)”.

Annotations

Footnotes

f1: S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744.
f2: Regulation 13(6) was substituted by S.I. 1999/568, regulation 19(3).
f3: Regulation 25(a) was substituted by S.I. 1992/1440, regulation 6 and amended by S.I. 1999/568, regulation 19(4).
f4: The relevant amending instruments are S.I. 1981/82, regulation 7, 1985/396, regulation 5, 1990/605, regulation 2(3) and 1999/568, regulation 19(5).