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The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016

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18.  In Schedule 4 (provisions derived from the Income Tax Acts etc)—

(a)in paragraph 7 (calculation of deduction)—

(i)omit sub-paragraph (4)(c) and the “or” which follows it; and

(ii)in sub-paragraph (13)(b)—

(aa)in sub-paragraph (iii), for “upper accrual point” substitute “current upper earnings limit”;

(bb)omit sub-paragraph (iiia); and

(cc)omit the words from “The amounts to be recorded under sub-paragraphs (iv) and (v)” to the end;

(b)in paragraph 9(1) (certificate of contributions paid)—

(i)in sub-paragraph (b), omit the words from “, other than earnings from non-contracted-out employment” to the end;

(ii)in sub-paragraph (c)—

(aa)for “upper accrual point” substitute “current upper earnings limit”; and

(bb)omit the words from “, other than earnings from non-contracted out employment” to the end; and

(iii)omit sub-paragraph (ca);

(c)in paragraph 12 (payment of earnings-related contributions by employer (further provisions)), omit sub-paragraph (3)(b);

(d)in paragraph 22 (return by employer at end of year)—

(i)in sub-paragraph (1)(c)(i), for “to (iiia)” substitute “to (iii)”;

(ii)omit sub-paragraph (2)(c); and

(iii)in sub-paragraph (2B)—

(aa)in sub-paragraph (e), for “;” substitute “.”; and

(bb)omit sub-paragraph (f); and

(e)in paragraph 24(2) (special return by employer at end of voyage period)—

(i)in sub-paragraph (e), at the end insert “and”;

(ii)for sub-paragraph (f) substitute—

“(f)the total amount of any earnings in respect of which primary Class 1 contributions were payable.”;

(iii)omit sub-paragraph (g).

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