Statutory Instruments
2020 No. 239
Social Security
The Social Security (Contributions) (Amendment) Regulations 2020
Made
12th March 2020
Laid before Parliament
13th March 2020
Coming into force
6th April 2020
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs. The Secretary of State concurs in the making of Regulation 2(2).
The powers exercised by the Treasury are those conferred by sections 3(2) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992( 1 ).
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs( 2 ) are those conferred by section 175(3) and (4) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992.
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2020 and come into force on 6th April 2020.
Amendment of the Social Security (Contributions) Regulations 2001
2. —(1)The Social Security (Contributions) Regulations 2001( 3 ) are amended as follows.
(2) In regulation 9 (earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay and statutory sick pay paid by the Board)—
(a) in the heading, for “and statutory sick pay” substitute “, statutory sick pay and statutory parental bereavement pay”;
(b) in paragraph (2), for the words “or statutory adoption pay”, in both instances where they occur, substitute “, statutory adoption pay or statutory parental bereavement pay”;
(c) in paragraph (2A)—
(i) at the end of sub-paragraph (c), omit “and”;
(ii) at the end of sub-paragraph (d), insert—
“ and
(e) in relation to statutory parental bereavement pay, section 171ZZ8(3) ( 4 ) , ” .
(3) In Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003)—
(a) in paragraph 7(13)(b)—
(i) at the end of sub-paragraph (viii), omit “and”;
(ii) at the end of sub-paragraph (ix), insert—
“ ; and
(x) any statutory parental bereavement pay. ” ;
(b) in paragraph 9(1)—
(i) at the end of sub-paragraph (h), omit “and”;
(ii) at the end of sub-paragraph (i), insert—
“ ; and
(j) the amount of statutory parental bereavement pay paid to the employee; ” ;
(c) in paragraph 11(4), for “and statutory adoption pay” substitute “, statutory adoption pay and statutory parental bereavement pay”;
(d) in paragraph 22—
(i) in sub-paragraph (1)—
(aa) at the end of sub-paragraph (db), omit “and”;
(bb) at the end of sub-paragraph (dc), insert—
“ ; and
(dd) the total amount of statutory parental bereavement pay paid during the year. ” ;
(ii) in sub-paragraph (2)—
(aa) at the end of sub-paragraph (db), omit “and”;
(bb) at the end of sub-paragraph (dc), insert—
“ ; and
(dd) in respect of statutory parental bereavement pay paid during the year to all his employees the total of the amounts determined under regulation 5 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020. ( 5 ) ” .
(4) In Schedule 4A (real time returns)( 6 ), after paragraph 18 insert —
“ Information about statutory parental bereavement pay
19. If any, the total amount of statutory parental bereavement pay paid during the year to date in this employment. ” .
(5) In Schedule 4B (additional information about payments)( 7 ), after paragraph 5 insert—
“ 5A. In respect of statutory parental bereavement pay paid during the year to date to all employees, the total amounts determined under regulation 5 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020. ” .
David Rutley
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
Penny Ciniewicz
Melissa Tatton
Two of the Commissioners for Her Majesty’s Revenue and Customs
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions.
Baroness Deborah Stedman-Scott
Parliamentary Under Secretary of State
Department for Work and Pensions
1992 c.4 (“the 1992 Act”). Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the 1999 Act”). Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the 1999 Act. Relevant amendments to paragraph 6 of Schedule 1 were made by paragraph 77(8) of Schedule 7 to the Social Security Act 1998 (c. 14) , paragraph 35(2) of Schedule 3 to the 1999 Act, and paragraph 185 of Part 2 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) .
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the 2005 Act”)). Section 50(1) of the 2005 Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 2001/1004 . Relevant amending instruments are S.I. 2003/193 , 2004/770 , 2004/2246 , 2006/576 , 2007/1056 , 2009/111 , 2010/721 , 2010/2450 , 2012/817 , 2012/821 , 2013/622 and 2014/1016 .
Section 171ZZ8 was inserted into the 1992 Act by paragraphs 4 and 5 of the Schedule to the Parental Bereavement (Leave and Pay) Act 2018 (c. 24) .
Schedule 4A was inserted by S.I. 2012/821 and amended by S.I. 2015/175 .
Schedule 4B was inserted by S.I. 2012/821 and amended by S.I. 2014/2397 .