The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001

Explanatory Note

(This note is not part of the Regulations.)

These Regulations consolidate certain regulations in the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the Contributions Regulations”) relating to the appropriation and crediting of Class 3 contributions, the treatment of late paid social security contributions for the purposes of entitlement to contributory benefit and the application for the allocation of a national insurance number.

Regulation 1 contains provisions concerning the citation, commencement and interpretation.

Regulation 2 provides for the appropriation of Class 3 contributions to the earnings factor of another tax year.

Regulation 3 provides for the crediting of a Class 3 contribution where a person’s earnings factor falls short of a figure equal to 52 times the lower earnings limit for Class 1 contributions for the relevant year.

Regulations 4 to 8 provide for the treatment of late paid contributions for contributory benefit purposes. Regulation 4 does so in respect of a contribution (other than a Class 4 contribution) paid before the end of the 2nd or 6th year (as the case may be) in which it is due; regulation 5 in respect of a primary Class 1 contribution where the primary contributor has not been negligent or consented to or connived in its late payment; regulation 6 in respect of a contribution paid after the due date as a result of ignorance or error on the part of the person paying it; regulation 7 in respect of a Class 2 or a Class 3 contribution paid in accordance with specified provisions of the Contributions Regulations; regulation 8 in respect of a contribution paid on, or after, the due date under an arrangement approved by the Inland Revenue under specified provisions of the Contributions Regulations.

Regulation 9 provides for an application to be made to the Department for Social Development or the Commissioners of Inland Revenue for the allocation of a national insurance number.

Regulation 10 makes consequential amendments to the Contributions Regulations.

Regulation 11 provides for the revocation of regulations set out in the Schedule to these Regulations.

These Regulations are made for the purpose only of consolidating other regulations revoked by them and accordingly, by virtue of section 149(3) of, and paragraph 9 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.

These Regulations do not impose a charge on business.