
Social
Security (Contributions) (Covid‑19) (Jersey) Order 2020
1 Interpretation[1]
In this Order –
“Collections of
Contributions Order” means the Social Security
(Collection of Class 1 and Class 2 Contributions) (Jersey) Order 2013;
“Quarter A” means the
period of 3 months commencing 1st January 2020;
“Quarter A 2021” means the period of
3 months commencing 1st January 2021;
“Quarter A 2022” means the period of
3 months commencing 1st January 2022;
“Quarter B” means the
period of 3 months commencing 1st April 2020;
“Quarter D” means the period of 3 months
commencing 1st October 2020;
“Quarter D 2021” means the period of
3 months commencing 1st October 2021;
“relevant Quarter” means Quarter A,
Quarter B, Quarter D, Quarter A 2021, Quarter D 2021 or Quarter A 2022.
2 Modification of the time limit for payment of Class 1
contributions[2]
An employer who is
required to pay Class 1 contributions in respect of employees for a
relevant Quarter under Article 5(1) of the Collection of Contributions
Order may apply to extend by up to 24 months the time by which the
employer must pay those contributions and the Minister may agree to that
extension or such shorter extension as it considers reasonable.
3 Modification of the time limit for payment of Class 2
contributions[3]
Despite Article 6(2)
of the Collection of Contributions Order, the Minister may extend by up to
24 months the time limit in Article 6(1) of that Order for the payment
of Class 2 contributions for a relevant Quarter.
4 Recovery of relevant
benefit[4]
(1) Paragraph (2) applies to a person who defers
payment of Class 2 contributions under Article 3, and –
(a) receives a benefit for
which payment of Class 2 contributions in respect of a relevant Quarter is a
relevant contribution condition (the “relevant benefit”); or
(b) the survivor of that
person receives a survivor’s benefit for which payment of Class 2
contributions in respect of a relevant Quarter is a relevant contribution
condition (the “relevant survivor’s benefit”).[5]
(2) If the person does not, or, in the case of
survivor’s benefit, the person’s heirs, executors or administrators do not, pay
the outstanding Class 2 contributions after the period for which those
contributions were deferred under Article 3 has elapsed, the Minister may by
notice reclaim all or any part of the amount of relevant benefit or relevant
survivor’s benefit received.[6]
(3) A person who receives a notice under
paragraph (2) is liable to repay the amount claimed within 28 days of
receiving that notice.
4A [7]
5 [8]
6 Citation and commencement
This Order may be cited
as the Social
Security (Contributions) (Covid-19) (Jersey) Order 2020 and comes into
force on the day after it is made.
[1] Article 1 amended
by R&O.19/2021, R&O.40/2021, R&O.163/2021
[2] Article 2 amended
by R&O.118/2020, R&O.19/2021, R&O.40/2021, R&O.163/2021,
R&O.41/2022
[3] Article 3 amended
by R&O.118/2020, R&O.19/2021, R&O.40/2021, R&O.163/2021
[4] Article 4 substituted
by R&O.118/2020
[5] Article 4(1) substituted
by R&O.40/2021, R&O.163/2021
[6] Article 4(2) amended
by R&O.40/2021
[7] Article 4A deleted
by R&O.163/2021
[8] Article 5 spent,
omitted