ANTIGUA
________
STATUTORY RULES AND ORDERS
1981, No. 25
________
Social Security
(Self-Employed Persons) Regulations 1981, dated, 30th day of July,
1981 made by the Minister under Sections 19, 26, 47 and 53 of the Social Security
Act, 1972 (No. 3 of 1972).
1. Citation
3. Application
1. These Regulations
may be cited as the Social Security (Self- Citation.
Employed
Persons) Regulations, 1981.
2. In these
Regulations, unless the context otherwise requires:- Interpretation.
AAct@ means the Social Security Act, 1972 No. 3 of
1972);
Aannual
insurable earnings@ has the same meaning as
that
set out in Regulation 2 of S.R. & O. No. 40 of
1973;
ACollection
Regulations@ means the Social (Collection
of Contributions) Regulations. 1973; S.R.&O No.13/1973.
AContributions
Regulations@ means the Social Security
(Contributions - Miscellaneous Provisions) Regulations S.R.
& O No. 11/1974.
1974;
Acontribution
week@ has the same meaning as in the Act;
Adeduction
card@ means the card issued by the Board for
purposes
of payment of contribution liable to be paid in
respect
of self-employed persons for the calendar period
concerned;
Ainsured
person@ means in relation to a self-employed
person,
an insured person insured under these regulations
pursuant
to Section 19 (2) of the Act;
ARegistration
Regulations@ means the Social Security
(Registration
of Employed Persons and Employers)
Regulations 1972; S.R.&O. No. 16/11972.
ASelf-Employed
Person@ means a person gainfully
occupied
in employment in Antigua and is not an
employed
person.
3. The
Regulations made under the Act applying to Application to self-employed
employed persons, unless they are expressly varied persons of Regulations under
or excluded by, or are inconsistent with these the Act.
Regulation,
shall also apply to self-employed persons
who
are insured pursuant to Section 19 (2) of the Act.
INSURANCE, REGISTRATION & CONTRIBUTIONS
RETURN TO PART
I
4. Insurance
5. Schedule 6. Registration 7. Registration Cards
8. Deduction
9. Payments 10.
Declaration 11. Determination 12.
Effective Date
13. Multiple
Employment 14. Exemption 15. Annual Insurable Earnings
4. Subject to these Regulations, every self-employed person who
on Insurance of self-employed
1st January, 1981- Persons.
(a) is sixteen years of age or over and
under
sixty years of age;
(b) is ordinarily resident in Antigua; and
(c) is gainfully occupied in employment
in
Antigua, and is not an employed
person,
may be insured under the
Act.
5. Subject to the
provisions of these Regulations every insured Schedule of categories of
person may be in respect of any employment specified
in the self-employed persons.
schedule
be treated for the purposes of the Act as a self-
employed
person in so far as he is gainfully occupied in such
employment.
6. All
Self-employed persons desirous of registering under the Registration
of self-employed
Act, are required to be registered at the Head Office
of the persons.
Board
on the appropriate form to be supplied by the Director.
7. (1) If upon the receipt of an
application for registration under the
Issue of registration cards.
Act
the Director is satisfied that the person concerned is
required
to be insured he will cause to be issued a Social
Security
Registration Card to that person, and the card shall
carry
the full name and registration number of the person.
(2) Where the person concerned has previously
been registered
as
an employed person under the provisions of the Registration
of Employed Persons and Employers Regulations, the
registration S.R.&O. No. 16/1972.
number
so allocated shall be the registration number for the
purposes
of registration of a self-employed person under the
Act.
8. The Director may
cause a deduction card in a prescribed form
to
be issued to the person for the recording of contributions
and
the self-employed person shall comply with the instructions
given
on such a card.
9. (1) Every self-employed person shall, within
fourteen days after the Payment of contributions by
end of the calendar month; pay in a manner acceptable
to the self-employed
persons.
Director
all contributions payable by him for that month.
(2) If during the course of the calendar month
the employment of
a
self-employed person ceases or is interrupted because of
sickness,
pregnancy, change of employment status, or other
circumstances
which might affect is liability to pay contributions
for
the whole month, he shall nevertheless, be liable to pay
contributions
in respect of that part of the month during which
he
was self-employed, that is up to the day immediately preceding
the
date of creation:
Provided
that a self-employed person shall not be liable to pay
contributions
as a self-employed person in respect of any period
during
which he is either in receipt of benefit, (with the exception
of
survivors) or is liable to pay contribution as an employed person.
(3) Notwithstanding paragraph (1), and having
regard to paragraph 2,
where
a self-employed person ceases to be self-employed, he shall
pay
all contributions payable in respect of his self-employment.
10.(1) The rates of contributions shall be 8% of
insurable earnings, as Declaration of earnings
declared and in accordance with the collection of
Contributions determination
of rate of
Regulations: or at such rates as the Minister may
under Section contribution.
2 of
the Act fix from time to time.
(2) If the Director
has reason to doubt the accuracy of any
declaration
of earnings he may require the declarant to provide
such
further proof or evidence as he may deem necessary to
substantiate
the declaration, whereupon the Director might
determine
that the earnings should be otherwise than declared
and
so notify the declarant in writing.
(3) The Director may require or review a
declaration at any time
in the
light of further or fresh information at his disposal,
provided
that if the declarant is not satisfied with the decision
of
the Director, he shall be entitled to apply to the Director to
treat
the matter as a reserve question under the Determination
of Reserved Questions Regulations, 1979. An application to S.R.&O. No.5/of 1979.
the
Director shall be submitted to him within twenty eight days
of
receipt of the notification under paragraph 2 or under this
paragraph,
giving reason in support of the application.
11. Notwithstanding
Regulation 10, and in any case where the Determination by Director of
self-employed person has engaged in self-employment
for less rate of
contribution.
than
the period of one year referred to in that regulation, any
self-employed
person shall furnish to the Director such
information
and evidence relating to his earnings as the
Director
may require for the purposes of determining his rate
of contribution and, subject to
Regulation 12, the Director
may
determine the rate of contribution which the self-employed
person
shall pay by reference to such information and evidence,
the
record of contributions paid, and such other information or
evidence
as he may in the circumstances of the case, think fit.
Provided
that if the self-employed person is not satisfied with
the
Director, he shall be entitled to apply to the Director to
treat the matter as a reserve question under the
Determination S.R.&O. No. 5 of 1979.
of
Reserved Questions Regulations.
12.(1) Any determination
by the Director under Regulation 11 shall Effective date of
be communicated to the insured person in writing and
shall determination by Director.
have
effect from such date as the Director shall specify.
(2) Where as a result of the determination by the
Director,
contributions
already paid by the insured person were paid
at
the wrong rate, the determination shall have effect not
earlier
than-
(a) where the contributions were paid at the
due
date
the beginning of its calendar year in which
the
Director so determined; or
(b) where the contributions were treated as
paid
at
the due date the beginning of the next
calendar
year but one preceding the calendar
year
in which the Director so determined.
13. A person who
during one part of the calendar year is mainly Contributions during
employed as an employed person and for another part of
that multiple
employment.
year
is mainly employed as a self-employed person shall be
liable
to pay contributions respectively as an employed person
and
as a self-employed person.
14. A self-employed
person may be exempted from paying Exemption from liability
contributions during the calendar year immediately
following because of small income.
that
in which having regard to Regulation 11 hereof, if he
was in receipt or deemed to have been
in receipt of insurable
of
four hundred dollars or under.
15. For the
purposes of determining annual insurable earnings, Determination
of annual
the following payments shall not be taken into
account:- insurable earnings.
(a) any payment by way of maternity benefit
under
the
Act;
(b) any payment by way of sickness benefit
under
the
Act;
(c) any payment received on account of the
death of
any
person as a pension or benefit payable to or
in
respect of a child;
(d) any (weekly payment by way of
compensation Cap. 377.
under
the Workmen=s Compensation Ordinance.
Return to PART I
BENEFITS
16. Transition. 17.
employed & Self employment 18
Modification
16.(1) An insured self-employed person shall be
insured under the Act Transitional provisions.
in
respect of the general contingencies relating to benefits
contained
in Sections 27, 29, 30 and 31 of the Act and the
regulations
made thereunder: Provided, that regulations 6 (a)
and 11 of the Social Security (Benefits) (Age Pensions
and S.R.&O. No. 40 of 1973.
Grants)
Regulations be modified to read as follows:-
Reg. 6 (a) the
first contribution as a self-employed
person
was paid by such person on or before
the
30th day of June 1982.
Reg. 11 Where
the first contributions were paid by a
self-employed
person before the 30th day of
June
1982 the figure 26 shall be substituted
for
52 in regulation 9(b).
(2) The foregoing modifications shall not apply to
an insured
person
who prior to becoming a self-employed person on or
after
the first day of January, 1981 had made contributions as
an
employed person.
17. For the purpose of computing the relevant
benefit, contributions Linkage of contributions as
made by an insured person prior to the first day of
January 1981, employed/self-employed
shall be taken into consideration with contributions
made by him persons.
whether
as a self-employed or as an employed person from and
after
the first of January, 1981.
18. For the purpose of sickness Benefit for
self-employed persons Modification for sickness
Statutory Rules and Orders 1973 number 42 shall be
amended benefit.
as
follows:-
(1) Whenever
the term Aaverage insurable weekly
earnings@ appears in the said regulation, it shall
be
substituted for the definition Aannual
insurable
earnings@ which appears in paragraph 2 of this
regulation.
(2) Paragraph
(1) (c) shall be deleted.
PART IV RETURN TO Part III
GENERAL
PROVISIONS Part I
19. A
self-employed person shall not be required to pay contributions Contribution
during benefit
in respect of any period prior to attaining the age of
sixty during period.
which,
he is in receipt of benefit, and he shall be entitled to a
refund
of any contributions so paid.
20. Where an insured person is employed as a
self-employed person Continuing liability of self-
and is ordinarily so employed that employment shall be
regarded employed persons.
continuing,
notwithstanding that in any particular (contribution)
week
he does no work as a self-employed person, unless and until
he
is no longer ordinarily employed as a self-employed person.
21. When contributions are paid under the Act
which are of the Treatment of contribution of
wrong class or at the wrong rate, the Director may
treat wrong class.
them
as paid on account of contributions which would have
been
properly payable.
22.(1) Any contribution paid in error by a
self-employed person shall Refund of contribution paid
be returned by the Director on application to that
person and in error S.R. & O. No. 11/1974
in
accordance with regulation 5(4) of the Contributions
Miscellaneous
Provisions Regulations.
(2) A self-employed person who becomes insured for
the first time
on
the >appointed day=
pursuant to these regulations and who
cannot
by virtue of his proven age quality for any benefit under
the
Act shall be eligible for a refund of contributions paid by him
between
the appointed day (aforementioned) and his attainment
of
age sixty.
23. Any person who, for the purpose of
obtaining any benefit or Offence and penalty.
other
payment under these Regulations, whether for himself
or
some other person, or for any other purpose connected with
these
Regulations-
(a) knowingly makes any false statement or
false
representation;
or
(b) produces or furnishes, or cause or
knowingly
allows
to be produced or furnished, any
document
or information which he knows to
be
false in a material particular,
shall
be liable on summary conviction to a fine of one
hundred
dollars or imprison for a term not exceeding
six
months or to both such fine and imprisonment.
Reg. 5
Schedule
The
categories of Self-employed Persons include:-
(1)
Professionals such as
accountants, lawyers,
doctors,
architects, dentists, consultants,
chemists and engineers.
(2)
Persons engaged in their
own business in
commerce
or trade whether as directors,
owners
proprietors, including owners of
shops,
or who independently provide
service
of all kinds.
(3) Farmers:
agricultural or horticultural.
(4) Fishermen.
(5) Taxi-drivers.
(6) Street
vendors and traders.
(7) Technicians
and skilled workers - plumbers,
electricians,
shoemakers, carpenters, beauticians
and
barbers.
(8) Other
persons who offer their skills and services
for
pay and are not subject to the general direction
and
control of the recipient of the services as to
how
such are to be applied.
Made
this 30th day of July, 1981.
John
E. St. Luce,
Minister responsible for Social Security.