Advanced Search

Social Insurance (Contributions) Regulations


Published: 1955-10-03

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
I ASSENT Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
Regulations made under ss.6, 8, 9 and 43 of the Social Security (Insurance)
Act.


SOCIAL INSURANCE (CONTRIBUTIONS)
REGULATIONS

(1955.08.04-5)
3.10.1955

Amending
enactments
Relevant current
provisions
Commencement
date

reg. of 19.5.1966 –
LNs. 1973/062 –
1974/111 rr.4(6), 11(1A), and (3), 13,
14(2), 15, 16 and Sch.

1975/142 –
1976/107 –
1977/143
1978/110 r.4(7)
1979/100 –
1980/115 –
1980/137 r.11(5)-(9)
1981/114 –

1982/085

1983/103 r.20
1984/090 r. 20 15.11.1984
1984/093 r. 20 15.11.1984
1985/134 r. 20 5.12.1985
1985/139 rr. 14(1) and 20 5.12.1985
1986/123 rr. 11 and 20. Sch. V and VI 18.12.1986
1986/129 r. 20 18.12.1986
1987/165 r. 20 17.12.1987
1987/167 r.20 17.12.1987
1988/105 r. 11A 10.11.1988
1988/149 r. 20 22.12.1988
1990/185 r. 20 7.1.1991
1999/160 r. 15(1) 25.11.1999
2001/034 rr. 2, 4, 4A to4C, 5, 7(2), 21 and
22
19.4.2001
2003/106 rr. 11A(2) and 11A(4) 1.1.2003
2004/133 r. 20 3.1.2005
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 2005/021 r.15 1.7.2004
2007/067 r. 11A 1.7.2006
Act. 2007-17 r. 4(4)(a) 14.6.2007
2011-29 r. 13 1.7.2009
2013-27 r. 7(7) 28.11.2013
LN. 2014/132 r.14A 1.12.2014 1

1 LN. 2014/237
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
AMENDMENT OF REGULATIONS.

Regulation
1. Title.

PART I.–GENERAL.

2. Interpretation.

PART II.–CONTRIBUTIONS.

3. Definition of “contribution year”.
4. Application of Employment Injuries (Contributions) Regulations.
4A. Contribution schedules as respects self-employed persons.
4B. Payment of contributions.
4C. Assessments by Director of contributions owing.
5. Application of Employment Injuries (Contributions) Regulations.
6. Disposal of contributions improperly paid.
7. Recovery of contributions.
8. Late paid or unpaid contributions.
9. Payments after death.

PART III.–CREDITS.

10. Unemployment.
11. Credits for incapacity.
11A. Credits for persons aged 60 or over or having attained statutory
retirement age.
12. Unemployment and incapacity in same week.
13. Survivors.
14. Full-time education, unpaid apprenticeship and training.
14A. Vocational trainees.
15. Maternity.
16. Pre-entry credits.
17. Contributions and credits to be taken into account.

PART IV.–ARREARS.

18. Right to pay arrears.
19. Arrears notices.
20. Rate of arrears.
21. Method of payment of arrears.
22. revoked.
23. Arrears not to be taken into account for certain purposes.

SCHEDULE.
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
Conditions attaching to the credit of contributions in respect of
unemployment or incapacity.
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
Title.

1. These Regulations may be cited as the Social Insurance (Contributions)
Regulations.

PART I.–GENERAL.

Interpretation.

2. In these Regulations, unless the context otherwise requires,–

“arrears” shall have the meaning assigned to that expression by Part IV;

“Contributions Regulations” means the Employment Injuries
(Contributions) Regulations 2001;

“contribution quarter” means a period of 13 or 14 contribution weeks as
the case may be;

“due date”, in relation to any contribution under the Act, means the date
on which that contribution was due to be paid ;

“period of grace”, in relation to any contribution year, means the period
beginning with the end of that year and ending on the 30th day of
June next following, or such later date as the Director may in any
particular case determine ;

“voluntary contributor” has the meaning assigned to that expression by
regulation 3 of the Voluntary Contributors Regulations.

PART II.–CONTRIBUTIONS.

Definition of “contribution year.”

3.A contribution year in relation to any person shall be the period of fifty-
two or fifty-three contribution weeks commencing with the first complete
contribution week in any year and ending with the contribution week next
preceding the first complete contribution week in the following year.

Application of Employment Injuries (Contributions) Regulations.

4.(1) Save in so far as they are expressly varied by, or are inconsistent
with, the provisions of the Act or of these regulations, regulation 2 to 8 of
the Contributions Regulations shall apply in relation to contributions under
the Act as they apply in relation to contributions under the Social Security
(Employment Injuries Insurance) Act.
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
(2) Where, in any one contribution week, a contribution is payable in
respect of an employed person under the Act as well as under the Social
Security (Employment Injuries Insurance) Act, a single payment shall be
made in respect of both such contributions.

(3) Where, in any one contribution week, a contribution is to be paid by
a voluntary contributor under the Act as well as a contribution under the
Social Security (Employment Injuries Insurance) Act, the voluntary
contributor shall retain his voluntary contributions schedules and submit it
within 15 days following the expiration of each contribution quarter together
with a remittance of the contributions as a voluntary contributor, and a
second contribution schedule (which shall be delivered to the employer)
shall be used for the payment of the contributions by the employer.

(4) (a) The Director may, if he thinks fit, and subject to such terms and
conditions as he may impose, approve any arrangements
whereby contributions are paid at times, or in a manner, other
than those prescribed in the Contributions Regulations, and any
such arrangements may include provision for the payment to
the Director of such fees as may be determined by the Director,
with the concurrence of the Financial Secretary, to represent the
additional expense in administration to the Government
departments concerned, and may, as a condition of authorizing
the payment of any contribution at a date later than that upon
which the wages or other pecuniary remuneration for any part
of the period in respect of which the contributions payable are
paid, require the making of such deposit of money by way of
security as the Director may approve.

(b) The provisions of the Contributions Regulations shall, subject
to the provisions of the arrangements, apply to any persons
affected by the arrangements, and any contravention of any
requirement of the arrangements shall be deemed to be a
contravention of those regulations.

(5) An insured person who is entitled to pay contributions as a voluntary
contributor shall-

(a) obtain from the Director a voluntary contribution schedule in
such form as the Director may direct for the contribution
quarter which includes that week,
(b) return his contribution schedule for that quarter duly
completed, to the Director or such other person as he may
require within 15 days following the expiration of that quarter
together with a remittance for the voluntary contributions
payable by him in respect of any weeks in that quarter.
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
(5A) An insured person who is entitled to pay a contribution as a
voluntary contributor in respect of any weeks in any quarter may
remit the same to the Director or such other person as the Director
may require at such intervals less than a contribution quarter as
may be agreed by the Director.

(6) revoked.

(7) Where in any contribution week a contribution is payable in respect of
an employed person under the Act, and such person is also liable to
pay a contribution as a self-employed person, only the former
contribution shall be payable.

Contribution schedules as respects self-employed persons.

4A.(1) An insured person who is liable to pay a contribution as a self-
employed person in respect of any week shall, immediately after such
liability arises, register with the Director or such other person as he may
require, and shall obtain from the Director a contribution schedule in such
form as the Director may require for the contribution quarter which includes
that week.

(2) Such schedule, whether produced manually or electronically, or
whether contained on paper or such other medium as may be approved by
the director, shall be in such form as the director may specify for a self-
employed person.

A self-employed person, on obtaining the contribution schedule, shall
become responsible for the custody thereof so long as the liability to pay
contributions continues or until the contribution schedule is delivered to the
Director or such other person as he may require, or retained by an inspector,
in accordance with these regulations or any other regulations made under the
Act.

(4) The person for the time being responsible for the custody of the
contribution schedule in accordance with these regulations, or any person
having in his possession or under his control any contribution schedule
issued in respect of a self-employed person, shall produce it for inspection at
any reasonable time when required so to do by an inspector, and if so
required shall deliver up the contribution schedule to the inspector who may,
if he thinks fit, retain it. The inspector shall acknowledge receipt in writing
for any contribution schedule retained by him.

(5) Every self-employed person shall deliver to the Director or such other
person as he may require the contribution schedule for that quarter so that
the schedule, containing such information as the Director may require for
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 determining the periods and the amount of the contribution payable by that
person, is received within the fifteen days next following the expiration of
each contribution quarter.

(6) Each completed contribution schedule shall either be signed, or if not
on paper, shall be accompanied by a document signed, by the self-employed
person or by any other person duly authorised by him in that behalf,
containing a declaration by the self-employed person or such other person
that to the best of his belief the information contained in the contribution
schedule is true.

Payment of contributions.

4B.(1) A self-employed person shall record on the appropriate contribution
schedule for the contribution quarter in which contributions are due the
class, number of contributions and total amount due in respect of any
contribution week within seven days next following the end of every month.

(2) A self-employed person shall pay to the Director within fifteen days
next following the expiration of that month the amount due for the
contributions recorded in accordance with the foregoing provisions of these
regulations as being payable.

Assessments by Director of contributions owing.

4C.(1) Where it appears to the Director that any employer or self-employed
person liable to pay contributions under these regulations has not done so, or
has done so at an amount less than that which ought reasonably to have been
paid, the Director may assess such person at such amount or additional
amount as according to his judgment ought to have been paid.

(2) The Director shall cause to be served personally on or sent by
registered post to each employer or self-employed person to whom sub-
regulation (1) applies, a notice stating the amount of contributions payable
by him, the place at which such payment should be made, and informing
him of his rights under this regulation

(3) If any employer or self-employed person disputes an assessment made
under sub-regulation (1) he may appeal against that assessment by notice in
writing addressed to the Director within 14 days from the date of the service
of the notice of assessment.

(4) If the employer or self-employed person disputing the assessment was
prevented from making the appeal within the specified period owing to
absence from Gibraltar, sickness or other reasonable cause, he may apply to
the Director for the appeal to be brought out of time: and where the Director
is satisfied that the applicant was so prevented and that the application was
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 made thereafter without unreasonable delay the Director shall consent to the
application.

(5) Notice of any amended assessment as determined on an appeal under
sub-regulation (3) shall be served by the Director on the appellant, either
personally or by registered post; and any additional contributions shall be
due and payable in full within one month after such service.

(6) Where no valid appeal has been lodged within the time limit set out in
this sub-regulation (3) or where the amount of such contribution has been
determined or confirmed on appeal, the assessment as made or agreed to or
determined or confirmed on appeal as the case may be, shall be final and
conclusive for all purposes relating to the principal Act.

Application of the Employment Injuries (Contributions) Regulations.

5.(1) Subject to the provisions of sub-regulation (2), the provisions of
regulation 9 to 12 of the Contributions Regulations shall apply in relation to
contributions under the Act as they apply in relation to contributions under
the Social Security (Employment Injuries Insurance) Act.

(2) There shall be substituted for the provisions of regulation 12 of the
Contributions Regulations the provision that in calculating the amount of
any repayment to be made to an insured person or an employer, there shall
be deducted the amount, if any, paid to that person (and to any other person
on the basis of the erroneous belief that led to the refund) by way of benefit
which would not have been paid had the contributions (in respect of which
an application for their return is duly made) not been paid in the first
instance.

Disposal of contributions improperly paid.

6. Where contributions are paid under the Act at the wrong rate, the Director
may treat them as paid on account of the contributions properly payable or
on account of contributions under the Social Security (Employment Injuries
Insurance) Act, and where contributions are paid under that Act, which are
not payable, he may, notwithstanding anything in that Act, treat them as paid
on account of contributions under the Act.

Recovery of contributions.

7.(1) In any case where an employer or an insured person has been
convicted of the offence against section 4(5) of the Act of failing to pay a
contribution, he is, in addition to any penalty which may be imposed under
the Act, liable and may be ordered by the court to pay to the Fund a sum
equal to the amount which he failed to pay.

Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 (2) In any case where–

(a) an employer or an insured person is convicted of an offence
against section 43(1)(b) of the Act, or of an offence against
section 10 of the Stamp Duties Act, or of an offence against
regulations made under the Act ; and

(b) the evidence on which he was convicted shows that he, for the
purpose of paying any contribution which he was liable or
entitled to pay prior to the coming into force of the Social
Security (Miscellaneous Provisions) Act (hereinafter “the
amending Act”), has affixed to any insurance card any used
insurance stamp within the meaning of section 43(1)(b) as it
stood prior to the coming into force of the amending Act,

he is liable and may be ordered by the court to pay to the Fund a sum equal
to the amount of the contribution in respect of which the stamp was affixed.

(3) On any such conviction as is mentioned in either sub-regulation (1)
or (2), if notice of intention to do so has been served with the summons or
warrant, evidence may be given-

(a) of the failure on the part of the employer to pay on behalf or in
respect of the same person other contributions under the Act
during the two years preceding the date of the offence, or
contributions under the Social Security (Employment Injuries
Insurance) Act on that date or during those two years ; and

(b) in the case of such conviction as is mentioned in sub-
regulation (1), of the failure on the part of the employer to pay
any contributions referred to in the preceding paragraph on
behalf or in respect of any other person employed by him,

and on proof of such failure the employer shall be liable and may be ordered
by the court to pay to the Fund or, as the case may require, the Employment
Injuries Insurance Fund, a sum equal to the total of all contributions under
the Act, or, as the case may be, the Social Security (Employment In juries
Insurance) Act, which he is so proved to have failed to pay.

(4) Where an employer or an insured person is charged with any such
offence as is mentioned in sub-regulation (1) or (2), and an order is made
under Part IX of the Criminal Procedure Act (which Part deals with the
discharge and probation of offenders), the foregoing provisions of this
regulation shall apply as if the making of the order were a conviction.

(5) Any sum ordered to be paid to the Fund or the Employment Injuries
Insurance Fund under this regulation shall be recoverable as a penalty.
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
(6) Any sum paid by an employer under the foregoing provisions of this
regulation shall be treated as a payment in satisfaction of the unpaid
contributions, and no part thereof shall be recoverable by the employer from
the insured person.

(7) If the employer, being a body corporate, fails to pay to the Fund or
the Employment Injuries Insurance Fund any sum which the employer has
been ordered to pay under this regulation, that sum, or such part thereof as
remains unpaid, shall be a debt due to the Fund or the Employment Injuries
Insurance Fund, as the case may be, jointly and severally from any directors
of the body corporate.

(8) Nothing in this regulation shall be construed as preventing the
Director from recovering any sums due to the Fund or the Employment
Injuries Insurance Fund by means of civil proceedings.

Late paid or unpaid contributions.

8.(1) Where a contribution under the Act payable by an employer on
behalf of an insured person is paid after the due date or is not paid, and the
delay or failure in making payment thereof is shown to the satisfaction of the
Director not to have been with the consent or connivance of, or attributable
to, any negligence on the part of the insured person, the contribution shall,
for the purpose of any right to benefit, be treated as paid on the due date.

(2) In any other case, including the case of a contribution, which an
insured person is entitled, but not liable, to pay, a contribution under the Act
paid after the due date shall be treated–

(a) if paid before the expiry of the period of grace-as paid on the
due date ;

(b) if paid after the expiry of the period of grace-as not paid.

Payments after death.

9. If a person dies, any contributions which immediately before his death he
was entitled, but not liable, to pay if he so desired, may be paid
notwithstanding his death, subject, however, to the same provisions with
respect to the time for payment as were applicable to that person.

PART III.–CREDITS.

Unemployment.

Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 10.(1) Subject to the provisions of these regulations, a contribution as an
employed person shall be credited to an insured person for any week of
unemployment if Condition I or Condition II of the Schedule has been
satisfied:

Provided that if Condition II is not satisfied, it shall be deemed to be
satisfied if the insured person proves to the satisfaction of the Director that
he has become unemployed following employment in an employed
contributor's employment and that he will normally rely upon such
employment for his livelihood.

(2) For the purposes of this regulation, a day shall not be treated as a day
of unemployment if it is a day in respect of which the person concerned fails
to prove, in such manner as the Director may require, that he is unemployed
and capable of work and available for employment in an employed
contributor's employment.

(3) A person who, in respect of any period of unemployment, has been
entitled to credits under this regulation for twenty-six weeks, shall not
thereafter be entitled to such credits (whether in the same or a subsequent
period of unemployment) unless he has requalified by being employed in an
employed contributor's employment for a period of, or periods totaling,
thirteen weeks.

(4) In this regulation “period of employment” shall have the meaning
assigned to that expression by section 8 of the Social Security (Non-
Contributory Benefits and Unemployment Insurance) Act.

Credits for incapacity.

11.(1) Subject to the provisions of these regulations, a contribution as an
employed person shall be credited to an insured person for any week of
incapacity for work if Condition I or Condition II of the Schedule is
satisfied:

Provided that if Condition II is not satisfied, it shall be deemed to be
satisfied if the insured person proves to the satisfaction of the Director that
he became incapable of work following employment in an employed
contributor's employment, and that he will normally rely on such
employment for his livelihood.

(1A) Subject to the provisions of these regulations a contribution as a self-
employed person shall be credited to an insured person for any week of
incapacity for work if Condition III or Condition IV of the Schedule is
satisfied:

Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 Provided that if Condition IV is not satisfied, it shall be deemed to be
satisfied if the insured person proves to the satisfaction of the Director that
he became incapable of work following employment as a self-employed
person, and that he will normally rely on such employment for his
livelihood.

(2) For the purposes of this regulation, a day shall not be treated as a day
of incapacity for work if it is a day in respect of which the person concerned
fails to prove, in such manner as the Director may require, that he is
incapable of work by reason of some specific disease or bodily or mental
disablement.

(3) A person who, in respect of any period of incapacity, has been
entitled to credits under this regulation for twenty-six weeks, shall not
thereafter be entitled to such credits (whether in the same or a subsequent
period of incapacity) unless he has requalified by being employed in an
employed contributor's employment or in self-employed contributor's
employment for a period of, or periods totaling, thirteen weeks.

(4) For the purposes of this regulation, any two days of incapacity,
whether consecutive or not, within a period of six consecutive days
(excluding Sundays) shall be treated as a period of incapacity, and any two
such periods not separated by a period of more than thirteen weeks shall be
treated as one period of incapacity.

(5) Notwithstanding sub-regulation (3), where–

(a) a person is entitled to credits under this regulation as a direct
result of an industrial accident or occupational disease in
respect of which he has been or is in receipt of any benefit
under the Social Security (Employment Injuries Insurance) Act
; and

(b) as a result of that industrial accident or occupational disease he
continues, to the satisfaction of the Director, to be incapacitated
for work- that person shall continues to be entitled to such
credits for so long as such incapacity for work continues.

(6) Notwithstanding any other provision in this regulation, where–

(a) an insured person satisfies Condition V or Condition VI of the
Schedule ; and

(b) as a result of physical or mental incapacity, the insured person
is totally incapable of work ; and

(c) the Director is satisfied that such total incapacity is permanent–
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
a contribution as an employed person or as a self-employed person, as the
case requires, shall be credited to the insured person for any week of
incapacity for work.

(7) Where an insured person claims credits under sub-regulation (5) or
sub-regulation (6), the Director may require him to be examined by the
Medical Board constituted by section 35 of the Social Security (Employment
Injuries Insurance) Act in order to determine whether or not the insured
person is incapacitated and whether or not such incapacity is the direct result
of an industrial accident or occupational disease or is total or permanent, as
the case may be.

(8) An insured person who is dissatisfied with the decision of the
Medical Board in any examination made under sub-regulation (7) may
appeal against that decision to the Medical Appeals Tribunal constituted by
section 35 of the Social Security (Employment Injuries Insurance) Act.

(9) The provisions of the Social Security (Employment Injuries
Insurance) Act relating to determinations by the Medical Board, and
to appeals to and determinations by the Medical Appeals Board, and
to questions of law arising in consequence of any such
determinations, shall apply to determinations under sub-regulations
(7) and (8) in the same manner as they apply to determinations under
that Act.

Credits for persons aged 60 or over or having attained statutory
retirement age.

11A.(1) This Regulation applies to any person who–

(a) has attained the age of 60 years but not the pensionable age, or

(b) has retired at age 55 by operation of law,

(c) is not entitled in respect of the same week to a credit under any
other provision of these regulations.

(2) Subject to sub-regulation (3), a person to whom this regulation
applies shall be credited with a contribution as an employed person for any
week in respect of which he is not liable to pay contributions under the
principle Act, if–

(a) he has paid or been credited with not less than 104
contributions during the five contribution years immediately
preceding the year he attains the age of 60 years, and

Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 (b) he has paid or been credited with sufficient number of
contributions to qualify for an old age pension at the minimum
rate under the Act.

(3) A person who is absent from Gibraltar for more than 182 days in a
contribution year shall not be entitled to any credit for any of the weeks in
that year.

(4) revoked.

Unemployment and incapacity in same week.

12. For the purposes of these regulations, where in any week a person is for
part of that week unemployed and for the reminder of that week incapable of
work, he shall be treated as if unemployed for the whole of that week, and
these regulations shall be construed accordingly.

Survivors.

13. A contribution as an employed person or self-employed person shall be
credited to a person for any week during the whole of which he or she is
entitled to survivor’s bereavement allowance, not being a week in respect of
which a contribution is payable under the Act or a week in respect of which
a contribution is credited to him or her in accordance with any other
provisions of these regulations.

Full-time education, unpaid apprenticeship and training.

14. (1) In these regulations “Education” means full time education,
“Apprenticeship” means full time unpaid apprenticeship, and “Training”
means full time training at a course approved by the Director.

(2) Subject to the provisions of these regulations, a contribution as an
employed person or self-employed person shall be credited to an insured
person for any week during the whole of which he is undergoing education,
apprenticeship, or training.

(3) In the case of a person who has attainted the age of eighteen years it
shall be a condition of his entitlement to a credit for any week of training
that immediately before the commencement of the training there must have
been in the opinion of the Director, reasonable grounds for believing that
unless he underwent training he would become, or remain, unemployed.

(4) Any payment, which an employed person who is undergoing
education or training receives from his employer during the period of such
education or training, shall (notwithstanding the foregoing provisions of
these regulations) be deemed to be remuneration paid in respect of such,
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 period, and no contributions shall be credited to such a person in respect of
such period.

Vocational trainees.

14A.(1) Subject to the provisions of these Regulations, a contribution as an
employed person shall be credited to a vocational trainee for any weeks
during the whole or part of which that person was a vocational trainee,
undertaking paid work, between 1 st September 2006 to 31
st January 2012.

(2) A vocational trainee shall not be liable to pay contributions under the
Social Security (Insurance) Act in respect of those weeks referred to in sub-
regulation (1).

(3) In this regulation, “vocational trainee” means a person who took part
in a scheme designed to provide him with training or work experience or
both for the purpose of assisting him to seek or obtain work that is provided
to him under an arrangement made by the Government.

Maternity.

15.(1) A contribution as an employed person shall be credited to an insured
woman for any week in which she is absent from work in exercise of her
right to maternity leave under the Employment (Maternity and Health and
Safety) Regulations 1996.

(2) Contributions under sub-regulation (1) shall be credited to an insured
woman for a maximum period of 18 weeks.

Pre-entry credits.

16.Contributions as an employed person or self-employed person shall be
credited to a person for the period between the beginning of the contribution
year last preceding that in which he became an insured person and his entry
into insurance under the Act.

Contributions and credits to be taken into account.

17.For the purposes of the application of the relevant contribution conditions
relating to any one benefit, and notwithstanding anything contained in these
regulations, not more than one contribution (whether paid or credited) shall
be taken into account for any week, and where, by virtue of the Act or any
regulations made thereunder, a person has paid or is liable to pay a
contribution for any week, and a contribution or contributions has or have
been credited to him for that week, the contribution or contributions so
credited shall not be taken into account.

Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 PART IV.–ARREARS.

Right to pay arrears.

18.Where the total contributions paid by or credited to an insured person in
any contribution year falls short of the maximum possible number, then,
subject to the provisions of these regulations, he shall be entitled to pay such
contributions (referred to in these regulations as “arrears”) as will bring the
total up to the maximum possible number.



Arrears notices.

19. As soon as may be after the end of any contribution year the Director
shall issue a notification of arrears to any insured person in respect of whom
the contributions for that year (whether paid or credited) total less than fifty:

Provided that–

(a) this regulation shall not apply in relation to the contribution
year in which the appointed day occurs ; and

(b) where no contributions are paid or credited to an insured person
in any two successive contribution years, the Director shall not
be obliged to issue a notification of arrears in respect of the
second of such years.

Rates of arrears

20. The weekly rate at which arrears are payable shall be as follows–

(a) by employed persons–

(i) in respect of any period from 5 January 1998 up to and
including 2 January, 2005: £0.34;

(ii) in respect of any period from and after 3 January, 2005:
£1.00;

(b) by self-employed persons–

(i) in respect of any period from 5 January 1998 up to and
including 2 January 2005: £0.17;

(ii) in respect of any period from and after 3 January, 2005:
£0.50;
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
Method of payment of arrears.

21.An insured person who is entitled to pay arrears shall pay the amount due
in relation to any contribution year, by such means as the Director may think
fit, before the period of grace appropriate to that year.

22. revoked.

Arrears not to be taken into account for certain purposes.

23.Notwithstanding anything in the Act or these regulations, contributions
paid as arrears shall not be taken into account for the purposes of the
following provisions of Schedule 3 to the Act, that is to say–

(1) sub-paragraph (1)(a) of paragraph 1.

(2) sub-paragraph (1)(a) of paragraph 2 :

(3) sub-paragraph (1)(a) of paragraph 3; and

(4) sub-paragraph (1)(a) of paragraph 4.
Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5
SCHEDULE.

Regulation, 10 and 11.

CONDITIONS ATTACHING TO THE CREDIT OF CONTRIBUTIONS
IN RESPECT OF UNEMPLOYMENT OR INCAPACITY.

CONDITION I.

That not less than twenty-six contributions as an employed person have been
paid by or credited to the insured person in respect of the contribution year
immediately preceding the contribution year which includes the relevant
week.

CONDITION II.

That not less than ten contributions as an employed person have been paid
by or credited to the insured person in respect of the thirteen weeks
immediately preceding the relevant week.

In this Schedule, the expression “relevant week” means the week in respect
of which a question arises under these regulations in relation to the crediting
of a contribution.

CONDITION III.

That not less than twenty-six contributions whether as an employed person
or self-employed person, have been paid by or credited to the insured person
in respect of the contribution year immediately preceding the benefit year
which includes the relevant week.

CONDITION IV.

That not less than ten contributions, whether as an employed person or a
self-employed person, have been paid by or credited to the insured person in
respect of the thirteen weeks immediately preceding the relevant week.

CONDITION V.

That not less than twenty-six contributions whether as an employed person,
a self-employed person or a voluntary contributor, have been paid by or
credited to the insured person in respect of the contribution year
immediately preceding the benefit year which includes the relevant week.

CONDITION VI.

Social Security (Insurance) SOCIAL INSURANCE (CONTRIBUTIONS) REGULATIONS
© Government of Gibraltar (www.gibraltarlaws.gov.gi)
1955-14
Subsidiary
1955.08.04-5 That not less than ten contributions, whether as an employed person, self-
employed person or voluntary contributor have been paid by or credited to
the insured person in respect of the thirteen weeks immediately preceding
the relevant week.