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Name: Social Security (Contributions) Amendment (No. 2) Regulations 1994 (S.I. No. 1553 of 1994)
Country: United Kingdom
Subject(s): Administration and financing
Type of legislation: Regulation, Decree, Ordinance
Adopted on: 1994-06-13
Entry into force:
Published on: Printed separately, 3 p.
ISN: GBR-1994-R-37327
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=37327&p_lang=en
Bibliography: Printed separately, 3 p.
Abstract/Citation: Amends the Social Security (Contributions) Regulations 1979 by providing that where a person has earnings from employed earner's employment and those earnings are shown as a receipt of the business in the accounts of the business, they will be disregarded when establishing the person's net earnings from self-employment for the purposes of a certificate of exception from Class 2 liability by reason of small earnings, and by providing that as long as a woman pays contributions before the beginning of her period for maternity allowance, those contributions will be treated as paid for the purposes of entitlement to that allowance although they may have been paid after the date on which they were due.
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