Social Security
(Long-Term Care Contributions) (Jersey) Order 2014
Made 19th December 2014
Coming into force 1st
January 2015
THE MINISTER FOR SOCIAL SECURITY, in pursuance of Articles 3(1A), 8AA,
10, 11 and 51 of the Social Security (Jersey) Law 1974[1], orders as follows –
1 Exception
from liability to pay LTC contribution for non-taxpayer
An insured person shall be excepted from liability to pay an LTC
contribution for a year if the person is not liable to pay income tax for –
(a) in
the case of a person to whom Article 41H of the 1961 Law applies,
that year;
(b) in
any other case, the year preceding that year.
2 Exception
from liability to pay LTC contribution for non-resident landlord
An insured person shall be excepted from liability to pay an LTC contribution
for a year if –
(a) the
person is not resident in Jersey for the whole of the year; and
(b) the
person is only liable to pay income tax in that year under Article 51A(1)
of the 1961 Law.
3 Exception
from liability to pay LTC contribution for detached workers, travelling
personnel and maritime workers
An insured person shall be excepted from liability to pay an LTC
contribution at any time when he or she is excepted from liability to pay
Class 1 or Class 2 contributions, by reason that, pursuant to an
agreement made under Article 48 of the Social Security (Jersey) Law 1974,
the person continues to be liable to pay contributions in the country in which
the agreement was made, notwithstanding that he or she is working in Jersey.
4 Social
Security (Contributions) (Jersey) Order 1975 amended
In the Social Security (Contributions) (Jersey) Order 1975[2] –
(a) in
Article A1(1), in the definition “contribution liability
notice”, for the words “Social Security (Collection of
Contributions) (Jersey) Order 2013[3]” there shall be
substituted the words “Social Security (Collection of Class 1 and
Class 2 Contributions) (Jersey) Order 2013”;
(b) after
Article A3 there shall be inserted the following Article –
“A4 Application
to long-term care contributions
(1) Except as provided by paragraph (2), nothing
in this Order applies in respect of an insured person’s liability to pay or
entitlement to a credit for LTC contributions.
(2) Article 17 shall apply to LTC
contributions.
(3) Article 18 shall apply to an amount
paid in the erroneous belief that it was an LTC contribution payable under the
Law.”.
5 Social
Security (Collection of Contributions) (Jersey) Order 2013 amended
In the Social Security (Collection of Contributions) (Jersey) Order 2013[4] –
(a) in Article 1,
in the definition “contribution”, after the words “means
a” there shall be inserted the words “Class 1 or Class 2”;
(b) for
Article 16 there shall be substituted the following Article –
This Order may be cited as
the Social Security (Collection of Class 1 and Class 2 Contributions)
(Jersey) Order 2013.”.
6 Social
Security (Residence and Persons Abroad) (Jersey) Order 1974 amended
After Article 2 of the Social Security (Residence and Persons
Abroad) (Jersey) Order 1974[5] there shall be inserted the
following Article –
“2A Persons
deemed to be resident in Jersey for the purposes of the liability to pay LTC
contributions
(a) a wife is an insured person;
(b) her husband is not an insured person, by
reason only that he does not fulfil the residence condition in Article 2;
and
(c) under the 1961 Law, they are assessed
jointly, whether by virtue of Article 121 or the operation of the proviso
to Article 122(2),
the husband shall be deemed
to be resident in Jersey and insured under the Law for the purpose of the
liability to pay his wife’s LTC contributions, to the extent that her
income is deemed to be his income, and not her own.
(a) civil partner B is an insured person;
(b) his or her civil partner A is not an
insured person, by reason only that he or she does not fulfil the residence
condition in Article 2; and
(c) under the 1961 Law, they are assessed
jointly, whether by virtue of Article 122B or the operation of the proviso
to Article 122E(2),
civil partner A shall be
deemed to be resident in Jersey and insured under the Law for the purpose of
the liability to pay civil partner B’s LTC contributions, to the
extent that civil partner B’s income is deemed to be civil partner A’s
income and not his or her own.
(3) The references to civil partner A and
civil partner B in paragraph (2) shall be construed in accordance
with Article 122A(1) to (4) of the 1961 Law.”.
7 Citation
and commencement
This Order may be cited as the Social Security (Long-Term Care Contributions)
(Jersey) Order 2014 and shall come into force on 1st January 2015.
deputy s.j. pinel of st. clement
Minister for Social Security