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Part 3 CLASS 1A CONTRIBUTIONS

United Kingdom

  1. 32Interpretation for the purposes of this Part
  2. 33Exception from liability to pay Class 1A contributions in respect of cars made available to members of an employed earner’s family or household in certain circumstances
  3. 34Class 1A contributions payable where two or more cars are made available concurrently
  4. 35Reduction of certain Class 1A contributions in the case of a car provided or made available by reason of two or more employments or to two or more employed earners
  5. 36Reduction of certain Class 1A contributions on account of the number of employments in the cases of something provided or made available by reason of two or more employments and of something provided or made available to two or more employed earners
  6. 37Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners
  7. 38Exception from liability to pay Class 1 contributions in respect of cars made available to disabled employed earners only for business and home to work travel
  8. 39Calculation of Class 1A contributions
  9. 40Prescribed general earnings in respect of which Class 1A contributions not payable
  10. 40AException from liability to pay Class 1A contributions in respect of an amount representing an amount on which Class 1 or Class 1A contributions have already been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014
  11. 40BException from liability to pay Class 1A contributions ... in respect of sporting testimonial payments
  12. 40CSpecial provisions for reporting, payment and collection of Class 1A contributions relating to termination awards
  13. 40DSpecial provisions for reporting, payment and collection of Class 1A contributions relating to sporting testimonials

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.