The Social Security (Contributions) (Amendment No. 5) Regulations 2010

JurisdictionUK Non-devolved
CitationSI 2010/2450

2010 No. 2450

Social Security

The Social Security (Contributions) (Amendment No. 5) Regulations 2010

Made 14th October 2010

Laid before Parliament 15th October 2010

Coming into force 14th November 2010

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the concurrence of the Secretary of State and the Department for Social Development1in relation to regulation 3 and to regulation 2 insofar as it relates to the amendments made by regulation 3.

The powers exercised by the Treasury are those contained in sections 3(2) and 175(3) of the Social Security Contributions and Benefits Act 19922and section 3(2) and 171(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19923.

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits Act 19924and paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 19925, and now exercisable by them6.

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2010 and shall come into force on 14th November 2010.

S-2 Amendment of the Social Security (Contributions) Regulations 2001

Amendment of the Social Security (Contributions) Regulations 2001

2. The Social Security (Contributions) Regulations 20017are amended as follows.

S-3 Amendment of regulation 9

Amendment of regulation 9

3.—(1) Amend regulation 9 (earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay and statutory sick pay) as follows.

(2) In the heading to the regulation, for “statutory paternity pay,” substitute “ordinary and additional statutory paternity pay,”

(3) In paragraph (2), in the introductory words and in sub-paragraph (a), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.

(4) In paragraph (2A) for sub-paragraph (b) substitute—

“(b)

“(b) in relation to ordinary statutory paternity pay, section 171ZD(3),

(ba)

(ba) in relation to additional statutory paternity pay, section 171ZED(3) and”.

S-4 Amendment of Schedule 4

Amendment of Schedule 4

4.—(1) Amend Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) as follows.

(2) In paragraph 7(13)(b) (calculation of deduction) for sub-paragraph (vii) substitute—

“(vii)

“(vii) any ordinary statutory paternity pay;

(viia)

(viia) any additional statutory paternity pay; and”.

(3) In paragraph 9(1) (certificate of contributions paid) for sub-paragraph (g) substitute—

“(g)

“(g) the amount of ordinary statutory paternity pay paid to the employee;

(ga)

(ga) the amount of additional statutory paternity pay paid to the employee; and”.

(4) In paragraph 11(4) (payments of earnings-related contributions by employer), in the definition of the “SP” element of the formula contained in that paragraph, for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.

(5) In paragraph 22 (return by employer at end of year)—

(a)

(a) in sub-paragraph (1)(da) for “statutory paternity pay” substitute “ordinary statutory paternity pay”;

(b)

(b) after sub-paragraph (1)(da) insert—

“(daa)

“(daa) the total amount of additional statutory...

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