Social
Security (Collection of Class 1 and Class 2 Contributions) (Amendment No. 2) (Jersey) Order 2022
Made 31st March 2022
Coming into
force 1st October 2022
1 Social Security (Collection
of Class 1 and Class 2 Contributions) (Jersey) Order 2013 amended
(1) The
Social
Security (Collection of Class 1 and Class 2 Contributions) (Jersey)
Order 2013 is amended as follows.
(2) In
Article 1 (interpretation) –
(a) the definition
“contribution quarter” is deleted;
(b) after the definition “Law”
there is inserted –
“ “payment due date” in relation to Class 1 and Class 2
contributions means the 15th day of the month following the month in
respect of which the contributions are payable.”.
(3) In
Article 5 (Class 1 contributions), for paragraphs (1) to (4)
there is substituted –
(4) For
Article 6 there is substituted –
(1) Except
as provided by paragraph (2), an insured person liable to pay a Class 2
contribution in respect of a month must pay to the Comptroller the contribution
payable in respect of that month on or before the payment due date.
(2) The
Comptroller may, in any particular case or type of case, extend the payment due
date by up to 2 months.
(3) A
payment of Class 2 contributions by a person who is liable to, or who is
entitled to, pay Class 2 contributions must be accompanied by the
information relating to it that the Comptroller requires in a form approved by
the Comptroller.”.
2 Article 2
(modification of the time limit for payment of Class 1 contributions) of the Social Security (Contributions) (Covid-19) (Jersey) Order 2020 amended
In Article 2 of the Social
Security (Contributions) (Covid-19) (Jersey) Order 2020 for “Article 5(2)” there is substituted “Article 5(1)”.
3 Citation and commencement
This Order may be cited as the Social Security (Collection of Class
1 and Class 2 Contributions) (Amendment No. 2) (Jersey) Order 2022 and
comes into force on 1st October 2022.
Deputy J.A. Martin of St. Helier
Minister for Social Security