# The Social Security (Contributions) Regulations 2001, Regulation 57: Calculation of return of contributions

Extent: E+W+S+N.I.

(1) In calculating the amount of any return of contributions to be made under regulation 52, 52A, 55, 55A or 56, there shall be deducted—
(a) the amount of any contribution which has under regulation 51 been treated as paid on account of other contributions;
(b) in the case of such contributions paid in error in respect of any person, the amount, if any, paid to that person (and to any other person on the basis of that error) by way of contributory benefit which would not have been paid had any of the contributions (in respect of which an application for their return is duly made in accordance with regulation 52(8)) not been paid in the first instance;
(c) the amount of any contributions equivalent premium payable under Chapter III of Part III of the Pensions Act ;
(d) the amount of any minimum contributions paid by the Board under section 43 of the Pensions Act (minimum contributions to personal pension schemes);
(e) the amount of any payment made by the Board under section 7 of the Social Security Act 1986 (schemes becoming contracted-out between 1986 and 1993); and
(f) in the case of such contributions paid in error in respect of any person, the amount of any payment made by the Board under section 42A(3) of the Pensions Act (age-related rebates) .
(2) Paragraph (1)(b) is subject to the qualification that, if the Secretary of State certifies that a deduction of an additional amount of income support or income-based jobseeker’s allowance has been made under regulation 13 of the Social Security (Payments on account, Overpayments and Recovery) Regulations 1988 (“the 1988 Regulations”) (sums to be deducted in calculating the recoverable amount), paragraph (3) applies.
(3) If this paragraph applies, the amount to be returned shall be reduced by applying the formula—
CB-ISHere—CB is the amount of contributory benefit specified in paragraph (1)(b) and
IS is the amount of income support or income-based jobseeker’s allowance specified in regulation 13(b) of the 1988 Regulations.
(4) In this regulation the expression “contributions equivalent premium” has the same meaning as in section 55(2) of the Pensions Act.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/57 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.