Social
Security (Contributions) (Covid‑19) (Jersey) Order 2020
Official
Consolidated Version
This is an official version of consolidated legislation compiled and
issued under the authority of the Legislation (Jersey) Law 2021.
Showing the law from 8 January 2021 to 29 March 2021
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;
“Contributions Order”
means the Social Security
(Contributions) (Jersey) Order 1975;
“Department” means the
Social Security Department;
“Quarter A” means the
period of 3 months commencing 1st January 2020;
“Quarter B” means the
period of 3 months commencing 1st April 2020;
“Quarter D” means the period of 3 months
commencing 1st October 2020.
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 Quarter A,
Quarter B or Quarter D under Article 5(2) 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 Department 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 Department 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 Quarter A, Quarter B or
Quarter D.
4 Recovery of relevant
benefit[4]
(1) Paragraph (2) applies to a person
who –
(a) defers payment of
Class 2 contributions under Article 3 for a period (the “deferral
period”); and
(b) during the deferral
period, receives a benefit.
(2) If the person does not pay the outstanding
Class 2 contributions after the deferral period has elapsed, the Minister
may by notice reclaim all or any part of the amount of benefit received during
the deferral period.
(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 Modification of treatment
for purposes of survivor’s benefit and pensions of contributions paid late[5]
(1) Paragraph (2) applies if –
(a) the Covid-19
(Social Security – Reduction of Contribution Rates) (Jersey) Regulations 2020
are in force;
(b) a contribution to which
Article 22 of the Contributions Order applies is paid; and
(c) Article 22(1A) does
not apply.
(2) Despite Article 22(1)(b) of the
Contributions Order the rate at which the contribution is to be paid is the rate
applicable on the date on which that contribution was due to be paid.
5 [6]
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.