OpenLegislation

Part 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

United Kingdom

This is subject to the provisions of Schedule 2 (calculation of earnings for the purposes of earnings-related contributions in particular cases) and Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions).

The provision of this regulation does not limit the operation of regulation 30.

  1. 2Earnings periods
  2. 3Earnings period for earnings normally paid or treated as paid at regular intervals
  3. 4Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals
  4. 5Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act
  5. 6Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths
  6. 7Treatment of earnings paid otherwise than at regular intervals
  7. 8Earnings periods for directors
  8. 9Earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay, statutory sick pay and statutory parental bereavement pay , statutory parental bereavement pay and statutory neonatal care pay paid by the Board
  9. 10Earnings limits and thresholds
  10. 11Prescribed equivalents
  11. 12Calculation of earnings-related contributions
  12. 13General provisions as to aggregation
  13. 14Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer
  14. 15Aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability
  15. 16Aggregation of earnings paid after pensionable age
  16. 17Apportionment of single payment of earnings in respect of different employed earner’s employments by different secondary contributors
  17. 18Change of earnings period
  18. 19Holiday payments
  19. 20Joint employment of spouses or civil partners
  20. 21Annual maxima for those with more than one employment
  21. 22Amounts to be treated as earnings
  22. 22AAmounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles
  23. 22BAmounts to be treated as earnings: Part 7A of ITEPA 2003
  24. 22CAmounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017
  25. 23Manner of making sickness payments treated as remuneration
  26. 24Calculation of earnings for the purposes of earnings-related contributions
  27. 25Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
  28. 26Certain payments by trustees to be disregarded
  29. 27Payments to directors which are to be disregarded
  30. 28Liability for Class 1 contributions in respect of earnings normally paid after pensionable age
  31. 29Liability for Class 1 contributions of persons over pensionable age
  32. 30Abnormal pay practices
  33. 31Practices avoiding or reducing liability for contributions

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.