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;
“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 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, Quarter D or Quarter A 2021 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 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 Quarter A, Quarter B,
Quarter D or Quarter A 2021.
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 Quarter A, Quarter B,
Quarter D or Quarter A 2021 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 Quarter A, Quarter B, Quarter D or Quarter A
2021 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 Modification of treatment
for purposes of survivor’s benefit and pensions of contributions paid late[7]
(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 [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.