(1) For the purpose of entitlement to a contribution-based jobseeker’s allowance or a contributory employment and support allowance, a Class 2 contribution is to be treated as paid as set out in paragraph (2) if the contribution is paid—

(a) in relation to—

(i) a contribution-based jobseeker’s allowance, on or after the first day of the week for which the jobseeker’s allowance is claimed; or

(ii) a contributory employment and support allowance, on or after the first day of the relevant benefit week; and

(b) by the due date.

(2) The contribution is treated as paid—

(a) in relation to a contribution-based jobseeker’s allowance, before the week for which the jobseeker’s allowance is claimed; or

(b) in relation to a contributory employment and support allowance, before the relevant benefit week.

(3) “Relevant benefit week” has the meaning given in paragraph 5 of Schedule 1 to the Welfare Reform Act.

Treatment for the purpose of any contributory benefit of contributions paid under an arrangement

Application for allocation of national insurance number

Deduction of contribution from pensions etc.—prescribed enactments and instruments under which payable

Consequential amendments to the Contributions Regulations

Revocations

4A

(1) For the purposes of entitlement to any contributory benefit, this regulation applies to a person if—

(a) the person has relevant profits for a tax year of, or exceeding, the small profits threshold, and

(b) the person has not made a relevant profits return for that tax year by the date on which the return is required to be made.

(2) The Class 2 contributions that the person is treated as having actually paid for the tax year (as a result of section 11(5B) of the Act) are to be treated as having been paid on the day on which a relevant profits return for the tax year is made.

(3) For the purposes of this regulation—

“relevant profits” has the meaning given by section 11(3) of the Act;

“relevant profits return” in relation to a tax year means—a return under section 8 of the Taxes Management Act 1970 that includes relevant profits for that tax year, ora notification to His Majesty’s Revenue and Customs of relevant profits for that tax year that is required by, and made in accordance with, any other enactment.

Treatment for the purposes of any contributory benefit of certain Class 3 contributions

Treatment for the purpose of any contributory benefit of certain Class 2 or Class 3 contributions

Treatment of Class 3 contributions paid under section 13A of the Act

Treatment for the purpose of a contribution-based jobseeker’s allowance or a contributory employment and support allowance of Class 2 contributions paid in accordance with the Act

Treatment for the purpose of any contributory benefit of contributions paid under an arrangement

Application for allocation of national insurance number

Deduction of contribution from pensions etc.—prescribed enactments and instruments under which payable

Consequential amendments to the Contributions Regulations

Revocations

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