PART 1 Introductory provisions

Citation, commencement and interpretation

1. —(1) These Regulations may be cited as the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 and come into force on 6th April 2022.

(2) In these Regulations—

“ the Act ” means the National Insurance Contributions Act 2022;

“ mariner ” has the meaning given in regulation 115 of the SSCR;

“ the SSCR ” means the Social Security (Contributions) Regulations 2001( 3 );

“employed earner”, “employment”, “pensionable age” and “secondary percentage” have the meaning given in whichever of section 122(1) of the 1992 Act( 4 ) or section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 5 ) applies;

“primary Class 1 contribution” and “secondary Class 1 contribution” have the meanings given in section 6(1) of whichever of the 1992 Acts( 6 ) applies.

PART 2 Zero-rate secondary Class 1 contributions for special tax site employees who are mariners

Application of this Part

2. This Part applies to any employment of a person as a mariner where secondary Class 1 contributions are payable in respect of earnings at the secondary percentage as modified by regulation 119 of the SSCR.

Application of section 1 of the Act (zero-rate contributions for employees at special tax sites : Great Britain)

3. Section 1 of the Act is to be treated as applying in relation to contributions payable in respect of a tax week in the tax year 2022-23 or any subsequent tax year only when—

(a) that tax year has ended, and

(b) all contributions payable in respect of a tax week in that tax year have been paid.

Modification of applicable conditions

4. —(1) Section 2 of the Act (applicable conditions) has effect as if—

(a) for subsection (1)(d) there were substituted—

“ (d) 60% or more of the earner’s employed time during that qualifying period was spent in a single special tax site in which the employer had business premises for the duration of that period. ” ,

(b) in subsection (3)(b) “(subject to subsection (4)(d))” were omitted, and

(c) subsection (4)(d) were omitted.

PART 3 Zero-rate secondary Class 1 contributions for certain armed forces veterans

Application of this Part

5. This Part applies to—

(a) any employment of a person as a mariner where secondary Class 1 contributions are payable in respect of earnings at the secondary percentage as modified by regulation 119 of the SSCR,

(b) any employment of a married woman or widow who has made an election under regulation 127( 7 ) of the SSCR which still has effect,

(c) any employment in relation to which Her Majesty’s Revenue and Customs have allowed the employed earner to defer payment of certain primary Class 1 contributions for the purpose of not exceeding the annual maximum in regulation 21 of the SSCR, and

(d) any employment of an employed earner who has attained pensionable age and is not liable to pay primary Class 1 contributions by virtue of section 6(3) of either of the 1992 Acts.

Application of section 6 of the Act (zero-rate contributions for armed forces veterans)

6. Section 6 of the Act is to be treated as applying in relation to contributions payable in respect of a tax week in the tax year 2022-23 or any subsequent tax year only when—

(a) that tax year has ended, and

(b) all contributions payable in respect of a tax week in that tax year have been paid.