Regulation 90ZA Class 2 contributions - maternity allowanceF1

United Kingdom

(1)

This regulation applies in connection with maternity allowance under section 35 or 35B of the Act.

(2)

A person who is, or will be, either F2... entitled to pay a Class 2 contribution F3, or is or will be treated for relevant purposes as having actually paid a Class 2 contribution as a result of section 11(5B) of the Act, in respect of a week in a tax year may pay a Class 2 contribution in respect of that week at any time in the period—

(a)

beginning with that week; and

(b)

ending with 31st January next following the end of the relevant tax year.

(3)

Where a person pays a Class 2 contribution in accordance with paragraph (2)—

(a)

the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6) of the Act, and

(b)

the contribution is to be treated after the end of the tax year—

F4(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

F5... as a Class 2 contribution under section 11(6) of the Act.

F6(4)

Where a person—

(a)

has paid a contribution in accordance with paragraph (2) in respect of a week in a tax year, and

(b)

is treated for relevant purposes as having actually paid a Class 2 contribution in respect of that week as a result of section 11(5B) of the Act,

the person may make an application to HMRC for the return of the contribution that was paid.

(5)

An application under paragraph (4) must be made—

(a)

in such form and manner as HMRC may require, and

(b)

on or before 31st January next following the end of the tax year.

(6)

On the making of an application under paragraph (4) HMRC must return the contribution that was paid.

(7)

In this regulation “for relevant purposes” has the meaning given by section 11(5C) of the Act.

Annotations

Textual amendments

F1: Reg. 90ZA inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 14
F2: Words in reg. 90ZA(2) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(3)(a) (with reg. 1(4))
F3: Words in reg. 90ZA(2) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 7(2)
F4: Reg. 90ZA(3)(b)(i) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(3)(b)(i) (with reg. 1(4))
F5: Word in reg. 90ZA(3)(b)(ii) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(3)(b)(ii) (with reg. 1(4))
F6: Reg. 90ZA(4)-(7) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 7(4)

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.