Member

2: Clause 1, page 1, line 1, at end insert— “(A1) The Social Security Contributions and Benefits Act 1992 is amended as follows.(A2) In section 9(1A) after paragraph (aa) insert— “(ab) if section 9AA applies to the earnings, the part-time worker secondary percentage;”.(A3) After section 9A insert—“9AA Part-time worker secondary percentage(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.(2) For the purposes of section 9(1A)(ab), the part-time worker secondary percentage is 7.5%.(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000.”(A4) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.(A5) In section 9(1A) after paragraph (aa) insert—“(ab) if section 9AA applies to the earnings, the part- time worker secondary percentage;”(A6) After section 9A insert—“9AA Part-time worker secondary percentage(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.(2) For the purposes of section 9(1A)(ab) above, the part-time worker secondary percentage is 7.5%.(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) (Northern Ireland) Regulations 2000.””Member's explanatory statement This amendment sets a new National Insurance Contributions rate for part-time workers.