Social Security (Contributions) (Amendment No. 15) (Jersey) Order 2013

Social Security (Contributions) (Amendment No. 15) (Jersey) Order 2013

Made                                                                           27th June 2013

Coming into force                                                            1st July 2013

THE MINISTER FOR SOCIAL SECURITY, in pursuance of Articles 1(5) and 51 of the Social Security (Jersey) Law 1974[1], orders as follows –

1        Interpretation

In this Order “principal Order” means the Social Security (Contributions) (Jersey) Order 1975[2].

2        Schedule 1 amended

In Schedule 1 to the principal Order –

(a)     for paragraphs 5 to 9 there shall be substituted the following paragraph –

“5      Benefits in kind – accommodation or board and lodging

(1)     Accommodation or board and lodging provided to a Class 1 insured person by the person’s employer shall be treated as earnings.

(2)     The value attributable to the accommodation or board and lodging shall be the amount equal to the earnings the employer would have paid to the employee had the employer not been providing the accommodation or board and lodging.”.

(b)     paragraphs 11 and 14 shall be deleted.

3        Schedule 2 amended

In Schedule 2 to the principal Order –

(a)     in paragraph 1(1), clauses (e), (f) and (h) shall be deleted;

(b)     paragraph 1(3) shall be deleted;

(c)     paragraphs 2 and 5 shall be deleted.

4        Citation and commencement

This Order may be cited as the Social Security (Contributions) (Amendment No. 15) (Jersey) Order 2013 and shall come into force on 1st July 2013.

senator f. du h. le gresley

Minister for Social Security

 

 


 



[1]                                    chapter 26.900

[2]                                    chapter 26.900.24


Page Last Updated: 04 Jun 2015