Social Security (Contributions) (Jersey) Order 1975: Deemed amount of earnings where information not provided

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A decision made on 20 December 2019

Decision Reference: MD-S-2019-0100
Decision Summary Title :	DS Deemed earnings for SS contributions - no employer information		Date of Decision Summary:	13 December 2019
Decision Summary Author:	Policy Principal		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	WR Deemed earnings for SS contributions - no employer information		Date of Written Report:	13 December 2019
Written Report Author:	Policy Principal		Written Report : Public or Exempt?	Public
Subject: Social Security (Contributions) (Jersey) Order 1975 - Deemed amount of earnings where information not provided
Decision(s): The Minister has determined that the deemed earnings for employees and employers should be equal to the upper earnings limit for the period the earnings cover, under paragraph 12 of Schedule 1 to the Social Security (Contributions) (Jersey) Order 1975.
Reason(s) for Decision: Paragraph 12 of Schedule 1 to the Social Security (Contributions) (Jersey) Order 1975, requires the Social Security Minister to set an appropriate deemed amount of earnings when an employee or employer does not provide the information required to determine their contributions.
Resource Implications: None
Action required: Policy Principal to advise relevant officers of this decision.
Signature:		Position: Minister
Date Signed:		Date of Decision (If different from Date Signed):

Social Security (Contributions) (Jersey) Order 1975: Deemed amount of earnings where information not provided

Social Security (Contributions) (Jersey) Order 1975

Deemed amount of earnings where information not provided

13 December 2019

Paragraph 12 of Schedule 1 to the Social Security (Contributions) (Jersey) Order 1975, requires the Social Security Minister to set an appropriate deemed amount of earnings when an employee or employer does not provide the information required to determine their contributions.

12 Deemed amount of earnings where information not provided

(1) If, without reasonable excuse, a Class 1 insured person fails to comply with Article 35(2) of the Law, the person’s earnings shall, for the purposes of determining his or her primary contributions, be taken to be such amount, not exceeding the upper monthly earnings limit, as the Minister considers appropriate.

(2) If, without reasonable excuse, the employer of a Class 1 insured person fails to comply with Article 35(2) of the Law or any requirement to provide information under this Order, the earnings of that person shall, for the purposes of determining the employer’s secondary contributions, be taken to be such amount, not exceeding the upper monthly earnings limit, as the Minister considers appropriate.

This applies when employees or employers do not provide the information required to determine what their primary or secondary contributions are, respectively.

Paragraph (1) applies to employees. Paragraph (2) applies to employers – for example, when they do not return their contribution schedule on time which includes the information required to determine the contributions amounts.

The Minister has determined that the deemed earnings for employees and employers should be equal to the upper earnings limit for the period the earnings cover.