Regulation 20 Joint employment of spouses or civil partnersF2
United Kingdom
For the purposes of earnings-related contributions, where F1spouses or civil partners are jointly employed in employed earner’s employment and earnings in respect of the employment are paid to them jointly, the amount of the earnings of each shall be calculated upon the same basis as that upon which those earnings are calculated for the purposes of income tax and, in the absence of such calculation, upon such basis as may be approved by the Board.
Annotations
Textual amendments
- F1
Words in reg. 20 substituted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 3(3)
- F2
Reg. 20 heading substituted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 3(2)
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.