Change 1 Article Choose an article Title and introductory text 1 Outline of contributory system. 2 Categories of earners. 3 “Earnings” and “earner”. 4 Payments treated as remuneration and earnings. 4A Earnings of workers supplied by service companies etc. 4AA Limited liability partnerships 4B Earnings: power to make retrospective provision in consequence of retrospective tax legislation 4C Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc 5 Earnings limits and thresholds for Class 1 contributions. 6 Liability for Class 1 contributions. 6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit. 7 “Secondary contributor”. 8 Calculation of primary Class 1 contributions. 9 Calculation of secondary Class 1 contributions. 9A The age-related secondary percentage 9B Zero-rate secondary Class 1 contributions for certain apprentices 10 Class 1A contributions ... 10ZA Liability of third party provider of benefits in kind. 10ZB Non-cash vouchers provided by third parties. 10ZBA Liability of third party controller of sporting testimonial 10ZC Class 1A contributions: power to make provision in consequence of retrospective tax legislation 10A Class 1B contributions. 11 Class 2 contributions 11A Relevant profits to be included in self assessment tax return 12 Late paid Class 2 contributions. 13 Class 3 contributions. 13A Right to pay additional Class 3 contributions in certain cases 14 Restriction on right to pay Class 3 contributions. 14A Class 3A contributions in return for units of additional pension 14B Class 3A contributions: repayment 14C Class 3A contributions: power to change eligibility or remove the option to pay 15 Class 4 contributions recoverable under the Income Tax Acts. 16 Destination of Class 4 contributions. 17 Exceptions, deferment and incidental matters relating to Class 4 contributions. 18 Class 4 contributions recoverable under regulations. 18A Class 4 contributions: partnerships 19 General power to regulate liability for contributions. 19A Class 1, 1A or 1B contributions paid in error. 19B Extended meaning of benefit” etc. in Part 1 20 Descriptions of contributory benefits. 21 Contribution conditions. 22 Earnings factors. 23 Provisions supplemental to ss. 21 and 22. 23A Contributions credits for relevant parents and carers 24 Records of earnings and calculation of earnings factors in absence of records. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30A Incapacity benefit: entitlement. 30B Incapacity benefit: rate. 30C Incapacity benefit: days and periods of incapacity for work. 30D Incapacity benefit: construction of references to days of entitlement. 30DD Incapacity benefit: reduction for pension payments and PPF periodic payments. 30E Incapacity benefit: reduction for councillor’s allowance. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 State maternity allowance for employed or self-employed earner. 35A Appropriate weekly rate of maternity allowance under section 35. 35B State maternity allowance for participating wife or civil partner of self-employed earner 36 Bereavement payment. 36A Cases in which sections 37 to 41 apply. 37 Widowed mother’s allowance: deaths before 9 April 2001. 38 Widow’s pension: deaths before 9 April 2001. 39 Rate of widowed mother’s allowance and widow’s pension. 39A Widowed parent’s allowance. 39B Bereavement allowance where no dependent children. 39C Rate of widowed parent’s allowance ... 40 Long-term incapacity benefit for widows. 41 Long-term incapacity benefit for widowers. 42 Entitlement under s. 40 or 41 after period of employment or training for work. 43 Persons entitled to more than one retirement pension. 44 Category A retirement pension. 44A Deemed earnings factors 44B Deemed earnings factors: 2010–11 onwards 44C Earnings factor credits 45 The additional pension in a Category A retirement pension. 45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor 45A Effect of family credit and disability working allowance on earnings factor. 45B Reduction of additional pension in Category A retirement pension: pension sharing. 46 Modifications of s. 45 for calculating the additional pension in certain benefits. 47 Increase of Category A retirement pension for invalidity. 48 Use of former spouse’s contributions. 48A Category B retirement pension for married person or civil partner 48AA Category B retirement pension for divorcee or former civil partner 48B Category B retirement pension for widows and widowers. 48BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B. 48C Category B retirement pension: general. 49 Category B retirement pension for women. 50 Rate of Category B retirement pension for women. 51 Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010 51ZA Special provision for married person whose spouse changed gender 51A Special provision for married people. 52 Special provision for surviving spouses. 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 Category A and Category B retirement pensions: supplemental provisions. 55 Pension increase or lump sum where entitlement to retirement pension is deferred 55A Shared additional pension because of an old state scheme pension credit . 55AA Shared additional pension because of a new state scheme pension credit 55B Reduction of shared additional pension: pension sharing. 55C Pension increase or lump sum where entitlement to shared additional pension is deferred 56 Child’s special allowance - existing beneficiaries. 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Partial satisfaction of contribution conditions. 60A Failure to satisfy contribution condition in paragraph 5A of Schedule 3 61 Exclusion of increase of benefit for failure to satisfy contribution condition. 61ZA Shortfall in contributions: people with units of additional pension 61ZB Shortfall in contributions: people whose dead spouse or civil partner had units of additional pension 61ZC Entitlement to more than one pension: sections 61ZA and 61ZB 61A Contributions paid in error. 62 Graduated retirement benefit. 63 Descriptions of non-contributory benefits. 64 Entitlement. 65 Period and rate of allowance. 66 Attendance allowance for the terminally ill. 67 Exclusions by regulation. 68 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 Carer’s allowance. 71 Disability living allowance. 72 The care component. 73 The mobility component. 74 Mobility component for certain persons eligible for invalid carriages. 75 Persons who have attained pensionable age. 76 Disability living allowance - supplementary. 77 Guardian’s allowance. 78 Category C and Category D retirement pensions and other benefits for the aged. 79 Age addition. 80 Beneficiary’s dependent children. 81 Restrictions on increase - child not living with beneficiary, etc. 82 Short-term benefit: increase for adult dependants. 83 Pension increase (wife). 84 Pension increase (husband). 85 Pension increase (person with care of children or qualifying young persons). 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86A Incapacity benefit: increase for adult dependants. 87 Rate of increase where associated retirement pension is attributable to reduced contributions. 88 Increases to be in respect of only one adult dependant. 89 Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants. 90 Beneficiaries under sections 68 and 70. 91 Effect of trade disputes on entitlement to increases. 92 Dependency increases: continuation of awards in cases of fluctuating earnings. 93 Dependency increases on termination of employment after period of entitlement to disability working allowance. 94 Right to industrial injuries benefit. 95 Relevant employments. 95A Employment training schemes etc. 96 Persons treated as employers for certain purposes. 97 Accidents in course of illegal employments. 98 Earner acting in breach of regulations, etc. 99 Earner travelling in employer’s transport. 100 Accidents happening while meeting emergency. 101 Accident caused by another’s misconduct, etc. 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 Disablement pension. 104 Increase where constant attendance needed. 105 Increase for exceptionally severe disablement. 106 Benefits and increases subject to qualifications as to time. 107 Adjustments for successive accidents. 108 Benefit in respect of prescribed industrial diseases, etc. 109 General provisions relating to benefit under s. 108. 110 Respiratory diseases. 111 Workmen’s compensation, etc. 112 Certain sums to be earnings. 113 General provisions as to disqualification and suspension. 114 Persons maintaining dependants, etc. 115 Crown employment - Parts I to VI. 116 Her Majesty’s forces. 117 Mariners, airmen, etc. 118 Married women and widows. 119 Persons outside Northern Ireland. 120 Treatment of certain marriages. 121 Interpretation of Parts I to VI and supplementary provisions. 122 Income-related benefits. 123 Income support. 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 Trade disputes. 126 Effect of return to work. 127 Family credit. 128 Disability working allowance. 129 Housing benefit. 129A Appropriate maximum housing benefit 130 Exclusions from benefit. 131 The applicable amount. 132 Income and capital. 132A Effect of attaining qualifying age for state pension credit 133 Interpretation of Part VII and supplementary provisions. 134 Payments out of the social fund. 135 Awards by social fund officers. 136 Principles of determination. 136A Entitlement 136B Amount 137 Child benefit. 138 “Child” and “qualifying young person” 139 Meaning of “person responsible for child or qualifying young person”. 140 Exclusions and priority. 141 Rate of child benefit. 141A Entitlement after death of child or qualifying young person 142 Presence in Northern Ireland. 142A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 Interpretation of Part IX and supplementary provisions. 144 Entitlement of pensioners to Christmas bonus. 145 Provisions supplementary to s. 144. 146 Interpretation of Part X. 147 Employer’s liability. 148 Period of incapacity for work. 149 Period of entitlement. 150 Qualifying days. 151 Limitations on entitlement. 152 Notification of incapacity for work. 153 Rate of payment. 154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155A Power to provide for recovery by employers of sums paid by way of statutory sick pay. 155B Funding of employers' statutory sick pay liabilities in relation to coronavirus 156 Relationship with benefits and other payments, etc. 157 Crown employment - Part XI. 158 Special classes of persons. 159 Interpretation of Part XI and supplementary provisions. 160 Statutory maternity pay - entitlement and liability to pay. 161 The maternity pay period. 162 Rate of statutory maternity pay 163 Funding of employers’ liabilities in respect of statutory maternity pay 164 Relationship with benefits and other payments, etc. 165 Crown employment - Part XII. 166 Special classes of persons. 167 Interpretation of Part XII, etc. 167ZA Entitlement: birth 167ZB Entitlement: adoption 167ZBA Entitlement: prospective adopters with whom looked after children are placed 167ZC Entitlement: general 167ZD Liability to make payments 167ZE Rate and period of pay 167ZEA Entitlement to additional statutory paternity pay: birth 167ZEB Entitlement to additional statutory paternity pay: adoption 167ZEC Entitlement to additional statutory paternity pay: general 167ZED Liability to make payments of additional statutory paternity pay 167ZEE Rate and period of pay: additional statutory paternity pay 167ZF Restrictions on contracting out 167ZG Relationship with contractual remuneration 167ZH Crown employment—Part XIIZA 167ZI Special classes of person 167ZJ Part XIZA: supplementary 167ZK Power to apply Part XlIZA to other cases 167ZL Entitlement 167ZLA Entitlement: prospective adopters with whom looked after children are placed 167ZM Liability to make payments 167ZN Rate and period of pay 167ZO Restrictions on contracting out 167ZP Relationship with benefits and other payments, etc. 167ZQ Crown employment—Part XIIZB 167ZR Special classes of person 167ZS Part XIIZB: supplementary 167ZT Power to apply Part XIIZB to other cases 167ZU Entitlement: birth 167ZV Extent of entitlement and when payable: birth 167ZW Entitlement: adoption 167ZX Extent of entitlement and when payable: adoption 167ZY Entitlement etc.: prospective adopters with whom looked after children are placed 167ZZ Entitlement: general 167ZZ1 Liability to make payments 167ZZ2 Rate and period of pay 167ZZ3 Restrictions on contracting out 167ZZ4 Relationship with contractual remuneration 167ZZ5 Crown employment: Part 12ZC 167ZZ6 Special classes of person 167ZZ7 Part 12ZC: supplementary 167ZZ8 Power to apply Part 12ZC to other cases 167ZZ9 Entitlement 167ZZ10 Entitlement: supplementary 167ZZ11 Liability to make payments 167ZZ12 Rate and period of pay 167ZZ13 Restrictions on contracting out 167ZZ14 Relationship with contractual remuneration 167ZZ15 Crown employment 167ZZ16 Special classes of person 167ZZ17 Supplementary 167ZZ18 Application in relation to stillbirths 167ZZ19 Application in relation to miscarriage 167A Test of incapacity for work. 167B The own occupation test. 167C Personal capability assessments. 167D Incapacity for work: persons to be treated as incapable or capable of work. 167E Incapacity for work: disqualification, etc. 167F Incapacity for work: work as councillor to be disregarded. 167G Incapacity for work: supplementary provisions. 168 Application of Act in relation to territorial waters. 169 Age. 170 Interpretation. 171 Regulations and orders - general. 172 Assembly, etc. control of regulations and orders. 173 Short title, commencement and extent. SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A SCHEDULE 2 Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax SCHEDULE 3 Contribution Conditions for Entitlement to Benefit SCHEDULE 4 Rates of Benefits, etc. SCHEDULE 4A Additional Pension: Accrual Rates for Purposes of Section 45(2)(c) SCHEDULE 4B Additional Pension: Accrual Rates for Purposes of Section 45(2)(d) SCHEDULE 5 Pension Increase or Lump Sum Where Entitlement to Retirement Pension is Deferred SCHEDULE 5A Pension Increase or Lump Sum Where Entitlement to Shared Additional Pension is Deferred SCHEDULE 6 Assessment of Extent of Disablement SCHEDULE 7 Industrial Injuries Benefits SCHEDULE 9 Exclusions from Entitlement to Child Benefit SCHEDULE 10 Priority Between Persons Entitled to Child Benefit SCHEDULE 11 Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not Arise SCHEDULE 12 Relationship of Statutory Sick Pay with Benefits and Other Payments, etc. SCHEDULE 13 Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc. TABLE OF DERIVATIONS
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As published
18 Class 4 contributions recoverable under regulations.
(1) The Inland Revenue may by regulations make provision so that where—
(a) an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and
(b) in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of subsection (8) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and
(c) the total of those earnings exceeds £12,570,
he is to be liable, in respect of those earnings, to pay a Class 4 contribution ... .
(1A) The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of—
(a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £12,570 but does not exceed £50,270; and
(b) the additional Class 4 percentage of so much of that total as exceeds £50,270;
but the figures specified in this subsection are subject to alteration under section 129 of the Administration Act.
(2) In relation to Class 4 contributions payable by virtue of regulations under this section, regulations made by the Inland Revenue may—
(a) apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and
(b) make any such provision as may be made by regulations under that Schedule, except paragraph 6 or 7BZA.
Your wording
Your change, as a redline
18 Class 4 contributions recoverable under regulations.
(1) The Inland Revenue may by regulations make provision so that where—
(a) an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and
(b) in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of subsection (8) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and
(c) the total of those earnings exceeds £12,570,
he is to be liable, in respect of those earnings, to pay a Class 4 contribution ... .
(1A) The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of—
(a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds £12,570 but does not exceed £50,270; and
(b) the additional Class 4 percentage of so much of that total as exceeds £50,270;
but the figures specified in this subsection are subject to alteration under section 129 of the Administration Act.
(2) In relation to Class 4 contributions payable by virtue of regulations under this section, regulations made by the Inland Revenue may—
(a) apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and
(b) make any such provision as may be made by regulations under that Schedule, except paragraph 6 or 7BZA.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.