Covid-19
(Social Security – Reduction of Contribution Rates) (Jersey) Regulations 2020
Made 9th September 2020
Coming into
force 1st October 2020
THE STATES make these Regulations under Article 2 of
the Covid‑19 (Enabling Provisions) (Jersey) Law 2020[1] –
1 Interpretation
In these Regulations “Schedule” means a Schedule to the Social Security (Jersey) Law 1974[2] and expressions used
in these Regulations are construed in accordance with that Law.
2 Temporary modification of Class 1 monthly contributions
Despite paragraph 3(1)
of Schedule 1A (Class 1 factors and contribution rates), the amount of an
employed person’s primary Class 1 contributions in respect of the monthly
earnings of an employment is the aggregate of the following amounts –
(a) 0.8% of the person’s
earnings that do not exceed the standard monthly earnings limit, which amount
is allocated to the Health Insurance Fund; and
(b) 3.2% of the person’s
earnings that do not exceed the standard monthly earnings limit.
3 Temporary modification of Class 1 supplementation
Despite paragraph 4(3)(a)
of Schedule 1A, the contribution threshold is the sum of –
(a) 3.2% of the lower monthly
earnings limit; and
(b) 5.3% of the lower monthly
earnings limit.
4 Temporary modification of Class 2 monthly full rate
contributions
Despite paragraph 3(1)
of Schedule 1B (Class 2 factors and contribution rates), the amount of a
person’s full rate Class 2 contributions payable in any month is the aggregate
of the following amounts –
(a) 2% of the standard
monthly earnings limit, which amount is allocated to the Health Insurance Fund;
(b) 8.5% of the standard
monthly earnings limit; and
(c) 2.5% of the amount that
is the difference between the standard monthly earnings limit and the upper
monthly earnings limit.
5 Temporary modification of Class 2 monthly reduced rate
contributions
Despite paragraph 4(1)
of Schedule 1B, the amount of a person’s reduced rate Class 2
contributions payable in any month is the aggregate of the following
amounts –
(a) 2% of the person’s
earnings that do not exceed the standard monthly earnings limit, which amount is
allocated to the Health Insurance Fund;
(b) 8.5% of the person’s
earnings that do not exceed the standard monthly earnings limit; and
(c) 2.5% of the person’s
earnings that exceed the standard monthly earnings limit but do not exceed the
upper monthly earnings limit.
6 Non-application to calculation of a
deduction from income for the purposes of the Income Support (General
Provisions) (Jersey) Order 2008
Regulations 2, 3, 4 and 5
are to be treated as not applying to Class 1 and 2 contributions when
construing the reference to the Social Security (Jersey) Law 1974 in
paragraph 4(1)(c)(i) of Schedule 2 to the Income
Support (General Provisions) (Jersey) Order 2008 for the purpose of calculating
a deduction from income under that paragraph.
7 Non-derogation
Nothing in these Regulations is to be read as derogating from the
requirement under Articles 5 and 8 respectively of the Social Security (Jersey)
Law 1974[3] for Class 1 and Class 2 contributions to be calculated
according to Schedules 1A and 1B respectively to that Law, unmodified by
these Regulations, after 30th June 2021.
8 Citation, commencement and expiry
(1) These
Regulations may be cited as the Covid-19 (Social Security – Reduction of
Contribution Rates) (Jersey) Regulations 2020 and come into force on 1st
October 2020.
(2) These
Regulations expire on 30th June 2021.