Social Security
(Contributions) (Amendment No. 10) (Jersey)
Order 2011
Made 23rd December 2011
Coming into force 1st
January 2012
THE MINISTER FOR SOCIAL SECURITY, in pursuance of Articles 1(5), 8,
10, 11 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 Article 1
amended
In Article 1 of the principal Order –
(a) in paragraph (1)
for the words “the provisions of paragraph (2)” there shall be
substituted the words “paragraphs (2) and (3)”;
(b) after
paragraph (2) there shall be added the following paragraph –
“(3) A person shall not be
excepted from liability and contributions shall not be credited in respect of
any period that is more than 6 months before the day that the Minister is
satisfied as to the proof required under paragraph (1).”.
3 Article 3
amended
In Article 3 of the principal Order –
(a) in paragraph (1)
for the words “the provisions of” there shall be substituted the
words “paragraph (3) and”;
(b) at
the beginning of paragraph (2) there shall be inserted the words
“Subject to paragraph (3),”;
(c) after
paragraph (2) there shall be added the following paragraph –
“(3) A person shall not be
excepted from liability and contributions shall not be credited in respect of
any period that is more than 6 months before the person furnishes to the
Minister such evidence as the Minister requires of the matters described in paragraph (1).”.
4 Article 6
amended
In Article 6 of the principal Order –
(a) at
the beginning of paragraphs (1) and (2) there shall be inserted the words
“Subject to paragraph (5),”;
(b) after
paragraph (4) there shall be added the following paragraph –
“(5) A person shall not be
excepted from liability and contributions shall not be credited in respect of
any period before the commencement of the period for which the person receives
long term incapacity allowance.”.
5 Article 6A
amended
In Article 6A of the principal Order –
(a) at
the beginning of paragraph (1) there shall be inserted the words
“Subject to paragraph (3),”;
(b) in paragraph (2)
for the words “the provisions of” there shall be substituted the
words “paragraph (3) and”;
(c) after
paragraph (2) there shall be added the following paragraph –
“(3) A person shall not be
excepted from liability and contributions shall not be credited in respect of
any period before the commencement of the period for which the person receives
the incapacity pension.”.
6 Article 13
amended
In Article 13(3) of the principal Order for the words
“the person’s income and earnings described in paragraph (1)”
there shall be substituted the words “an estimate of the person’s
income from self-employment, Class 1 earnings and total income”.
7 Article 13A
amended
In Article 13A(6) of the principal Order for the words
“such income and earnings” there shall be substituted the words
“an estimate of the person’s income from self-employment, Class 1
earnings and total income”.
8 Article 13D
amended
In Article 13D of the principal Order –
(a) in paragraph (5)
for the words “the person’s earnings” there shall be
substituted the words “an estimate of the earnings, whether as a Class 1
insured person or Class 2 insured person,”;
(b) for
paragraph (10) there shall be substituted the following
paragraph –
“(10) A person who has been granted a
concession under this Article in respect of a business may not make an
application under this Article in respect of another business within the period
of 5 years commencing on the day following the concession period.”;
(c) for
paragraph (12) there shall be substituted the following
paragraph –
“(12) A person granted a concession may, at any
time during the concession period, give notice to the Minister that the person
desires the concession to be terminated and, if such notice is
given –
(a) the concession shall end forthwith; and
(b) the person may not make a further
application under this Article in respect of the concession period or any part
of it.”.
9 Article 13E
amended
In Article 13E of the principal Order –
(a) after
paragraph (2) there shall be inserted the following paragraph –
“(2A) Notwithstanding Article 13B(a), (b) and
(c), where Articles 13 and 13A are applied for the purposes of the
determination described in paragraph (2), the person’s liability
shall be determined by reference to the person’s actual income from
self-employment, earnings from Class 1 employment and total income for the year
for which the concession was granted.”;
(b) in paragraph (4)(a)
for the words “any benefit received by the person for the year”
there shall be substituted the words “any relevant benefit received by
the person”;
(c) in paragraph (5)
for the words “if the person received benefit for the year and the amount
of benefit received” there shall be substituted the words “if the
person received relevant benefit and the amount of that benefit”;
(d) after
paragraph (5) there shall be inserted the following paragraph –
“(5A) In paragraphs (4)(a) and (5)
‘relevant benefit’ means so much of the benefit received by the
person for the year as the person’s entitlement to which is calculated by
reference to –
(a) in the case described in paragraph (4)(a),
the amount of the contributions being refunded; or
(b) in the case described in paragraph (5),
the amount of the contributions paid.”.
10 Article 14A
amended
In Article 14A of the principal Order –
(a) paragraphs (1)
to (3) shall be deleted;
(b) in paragraph (5)
for the words “before any benefit described in paragraph (10) of
that Article is paid to the person” there shall be substituted the words
“before the contributions are credited”.
11 Article 22
amended
In Article 22 of the principal Order –
(a) for
paragraph (1B) there shall be substituted the following
paragraphs –
“(1B) In the case of a person who, for the period to
which the contribution relates, was liable to pay full rate Class 2
contributions (or, where the period preceded 1st October 2011, flat rate
Class 2 contributions), the amount of the contribution shall be whichever is
the greater of –
(a) the contribution applicable for the period;
and
(b) the contribution applicable for the month in
which the payment is made.
(1BA) In paragraph (1B) –
(a) the contribution applicable for the period
is –
(i) where
the period preceded 1st October 2011, the flat rate Class 2 contributions
applicable for the period, or
(ii) where
the period commenced on or after 1st October 2011, the full rate Class 2
contributions applicable for the period;
(b) the contribution applicable for the month in
which the payment is made is –
(i) where
the payment is made in respect of a period that preceded 1st January 2012,
so much of the full rate Class 2 contribution applicable for the month in which
the payment is made as is calculated by reference to the standard monthly
earnings limit, or
(ii) where
the payment is made in respect of a period that commenced on or after 1st
January 2012, the full rate Class 2 contribution applicable for the month
in which the payment is made.”;
(b) in paragraph (1C) –
(i) for
the words “liable to pay reduced rate Class 2 contributions,” there
shall be substituted the words “liable to pay reduced rate contributions
(or, where the period preceded 1st October 2011, earnings related Class 2
contributions),”,
(ii) for
the definition of the factor “A” there shall be substituted the
following definition –
“A is –
(a) where the period to which the contribution
relates precedes 1st October 2011, the earnings limit prescribed for the
period under Article 5(1) of the Law as it was in force then in force;
(b) where the period to which the contribution
relates commences on or after 1st October 2011, the standard monthly
earnings limit applicable in the person’s case on the date the
contribution is paid;”.
12 Schedule 1
amended
In paragraph 5(2)(b) of Schedule 1 to the principal Order,
for the words “in Regulations made under Article 5 of the Income
Support (Jersey) Law 2007.” there shall be substituted the words
“in paragraph 4(2) of Schedule 1 to the Income Support (Jersey)
Regulations 2007[3].”.
13 Schedule 2
amended
In Schedule 2 to the principal Order -
(a) after
paragraph 1(1)(h) there shall be added the following clause –
“(i) income charged with income
tax under Schedule D Case II(c) or (d), Case III(d) or Case VII, as
described in Article 62 of the Income Tax (Jersey) Law 1961[4], where the Class 2 insured
person is the member of the superannuation fund or pension scheme or, as the
case requires, the annuity, contract or trust is established with funds arising
from the person’s membership of such a fund or scheme.”;
(b) in paragraph 2(1)(b),
for the words “in Regulations made under Article 5 of the Income
Support (Jersey) Law 2007.” there shall be substituted the words
“in paragraph 4(2) of Schedule 1 to the Income Support (Jersey)
Regulations 2007[5].”.
14 Citation
and commencement
This Order may be cited as the Social Security (Contributions)
(Amendment No. 10) (Jersey) Order 2011 and shall come into force on
the 1st January 2012.
Senator F. du H. Le Gresley
Minister for Social Security