Contents

Endnotes  6

THE STATES make these Regulations under Article 50 of the Social Security (Jersey) Law 1974 –

“3B    Temporary modification of Class 1 monthly contributions

(1)     Only for the period commencing on 1st October 2022 and ending at the end of 31st December 2022 –

(a)     this paragraph applies instead of paragraph 3(1); and

(b)     the reference in paragraph 3A(a) to paragraph 3(1)(b) is to be read as a reference to paragraph 3B(3)(b).

(2)     Despite sub-paragraph (1)(a), paragraph 3(1) continues to apply in relation to Class 1 contributions for the purposes of calculating a deduction from income under paragraph 4(1)(c)(i) of Schedule 2 to the Income Support (General Provisions) (Jersey) Order 2008.

(3)     The amount of an employed person’s primary Class 1 contributions in respect of the monthly earnings of an employment is the aggregate of the following amounts –

(a)     0.8% of the person’s earnings that do not exceed the standard monthly earnings limit, which amount is allocated to the Health Insurance Fund; and

(b)     3.2% of the person’s earnings that do not exceed the standard monthly earnings limit.

(4)     This paragraph expires at the end of 31st December 2022.”.

“4A   Temporary modification of Class 1 supplementation

(1)     Only for the period commencing on 1st October 2022 and ending at the end of 31st December 2022 this paragraph applies instead of paragraph 4(3)(a).

(2)     Despite sub-paragraph (1)(a), paragraph 4(3)(a) continues to apply in relation to Class 1 contributions for the purposes of calculating a deduction from income under paragraph 4(1)(c)(i) of Schedule 2 to the Income Support (General Provisions) (Jersey) Order 2008.

(3)     For the purposes of paragraph 4, the contribution threshold is the sum of –

(a)     3.2% of the lower monthly earnings limit; and

(b)     5.3% of the lower monthly earnings limit.

(4)     This paragraph expires at the end of 31st December 2022.”.

“3A   Temporary modification of Class 2 monthly full rate contributions

(1)     Only for the period commencing on 1st October 2022 and ending at the end of 31st December 2022 –

(a)     this paragraph applies instead of paragraph 3; and

(b)     the references in paragraph 4A(1) to paragraphs 3(b) and 3(c) are to be read as references to paragraphs 3A(3)(b) and 3A(3)(c) respectively.

(2)     Despite sub-paragraph (1)(a), paragraph 3 continues to apply in relation to Class 2 contributions for the purposes of calculating a deduction from income under paragraph 4(1)(c)(i) of Schedule 2 to the Income Support (General Provisions) (Jersey) Order 2008.

(3)     The amount of a person’s full rate Class 2 contributions payable in any month is the aggregate of the following amounts –

(a)     2% of the standard monthly earnings limit, which amount is allocated to the Health Insurance Fund;

(b)     8.5% of the standard monthly earnings limit; and

(c)     2.5% of the amount that is the difference between the standard monthly earnings limit and the upper monthly earnings limit.

(4)     This paragraph expires at the end of 31st December 2022.”.

“4AA Temporary modification of Class 2 monthly reduced rate contributions

(1)     Only for the period commencing on 1st October 2022 and ending at the end of 31st December 2022 –

(a)     this paragraph applies instead of paragraph 4;

(b)     the reference in paragraph 4A(2) to paragraph 4(1)(b) is to be read as a reference to paragraph 4AA(3)(b);

(c)     the reference in paragraph 4A(3)(a) to paragraph 4(1)(b) is to be read as a reference to paragraph 4AA(3)(b); and

(d)     the reference in paragraph 4A(3)(b) to paragraph 4(1)(c) is to be read as a reference to paragraph 4AA(3)(c).

(2)     Despite sub-paragraph (1)(a), paragraph 4 continues to apply in relation to Class 2 contributions for the purposes of calculating a deduction from income under paragraph 4(1)(c)(i) of Schedule 2 to the Income Support (General Provisions) (Jersey) Order 2008.

(3)     The amount of a person’s reduced rate Class 2 contributions payable in any month is the aggregate of the following amounts –

(a)     2% of the person’s earnings that do not exceed the standard monthly earnings limit, which amount is allocated to the Health Insurance Fund;

(b)     8.5% of the person’s earnings that do not exceed the standard monthly earnings limit; and

(c)     2.5% of the person’s earnings that exceed the standard monthly earnings limit but do not exceed the upper monthly earnings limit.

(4)     The references in sub-paragraph (3) to a person’s earnings shall be construed in accordance with the provisions of an Order made under Articles 1(5) and 8 by virtue of which the person is permitted to pay reduced rate Class 2 contributions for the period in which the month for which the contributions are payable falls.

(5)     this paragraph expires at the end of 31st December 2022.”.