SI 2019/1009 - The Social Security (Contributions) (Amendment No. 2) Regulations 2019

Released 11 June 2019

SI 2019/1009 amends SI 2001/1004 to disregard armed forces accommodation allowance payments for Class 1 NICs from 2 July 2019.

The Social Security (Contributions) (Amendment No. 2) Regulations 2019 amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004), of which Sch. 3 provides for certain payments to be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions (NICs). The amendments insert a new Sch. 3, Pt. 8, para. 12D so that payments of accommodation allowances made to, or in respect of, a member of the armed forces of the Crown and in respect of which no liability to income tax arises by virtue of the Income Tax (Earnings and Pensions) Act 2003, s. 297D are disregarded for Class 1 purposes. The regulations come into force on 2 July 2019.

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