Social
Security (Contributions) (Covid-19) (Jersey) Order
2020
Made 3rd April 2020
Coming into
force 4th April 2020
THE MINISTER FOR SOCIAL SECURITY makes this Order under Articles 11
and 51 of the Social Security (Jersey) Law 1974[1] –
1 Interpretation
In this Order –
“Collections of
Contributions Order” means the Social Security (Collection of Class 1 and
Class 2 Contributions) (Jersey) Order 2013[2];
“Contributions Order”
means the Social Security (Contributions) (Jersey) Order 1975[3];
“Department” means the
Social Security Department;
“Quarter A” means the
period of 3 months commencing 1st January 2020;
“Quarter B” means the
period of 3 months commencing 1st April 2020.
2 Modification of the
time limit for payment of Class 1 contributions
An employer who is
required to pay Class 1 contributions in respect of employees for Quarter A
and Quarter B under Article 5(2) of the Collection of Contributions
Order may apply to extend by up to 12 months the time by which the
employer must pay those contributions and the Department may agree to that
extension or such shorter extension as it considers reasonable.
3 Modification of the
time limit for payment of Class 2 contributions
Despite Article 6(2)
of the Collection of Contributions Order, the Department may extend by up to 12 months
the time limit in Article 6(1) of that Order for the payment of Class 2
contributions for Quarter A and Quarter B.
4 Recovery of excess
relevant benefit
(1) If,
under Article 3 of this Order, a person defers payment of Class 2
contributions, the Minister must determine the amount of contributions due and
where that person receives a relevant benefit and the amount of the benefit
exceeds the amount of contributions paid –
(a) the Minister must notify
the person of the excess; and
(b) the person is liable to
pay the amount of the excess no later than 28 days after being notified.
(2) In
this Article “relevant benefit” has the same meaning as in Article 13E(5A) of the Contributions
Order.
5 Article 23 of the Contributions Order amended
In Article 23 of the
Contributions Order –
(a) after “2(1)(b)” there is
inserted “, 3A(1)(b)”;
(b) for “Article 11(1)
of the Social Security (Collection of Contributions) (Jersey) Order 2001” there
is substituted “Article 6(1) of the Social Security (Collection of Class 1
and Class 2 Contributions) Order 2013[4]”;
(c) for “paragraph (3)”
there is substituted “paragraph (2)”.
6 Citation and commencement
This Order may be cited
as the Social Security (Contributions) (Covid-19)
(Jersey) Order 2020 and comes into force on the day after it is made.
deputy s.m. wickenden of st. helier
for and on behalf of
Minister for Social Security