(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004: “the Contributions Regulations”).
Regulation 1 provides for the citation, commencement and extent of these Regulations: they extend only to Northern Ireland.
Regulation 2 amends Part 7 of Schedule 3 (“Part 7”) to the Contributions Regulations.
Paragraph (1) introduces the amendment, and paragraph (2) amends paragraph 1 of Part 7. That paragraph specifies which of the later provisions of the Part (which concerns the disregard, in the calculation of earnings for contributions purposes, of certain sums which relate to training or similar courses) do not extend to Northern Ireland.
Paragraph 9 of Part 7 did not originally extend to Northern Ireland, because the payments to which it related could not be made there. However, with effect from 3 October 2005 payments under a return to work credit scheme can be made in Northern Ireland under a pilot scheme. The Employment Act 1973 (c 50), referred to in paragraph 9, does not extend to Northern Ireland. But regulation 156(3) of the Contributions Regulations provides a rule of construction so that, in the application of the Regulations to Northern Ireland, references to enactments applying in Great Britain are to be construed as including a reference to the corresponding enactment in Northern Ireland. The corresponding enactment in this case is section 1(1) of the Employment and Training Act (Northern Ireland) 1950 (c 29 (NI)).
The Regulations do not impose new costs on business.
Rights & Duties of Employees & Employers94
Employment & Labour Law94