Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694250744307.pdf (Guyana)
132 No.

21 of 1969.

THE NATIONAL INSURANCE AND SOCIAL SECURITY ACT, 1969.

THE NATIONAL INSURANCE AND SOCIAL SECURITY (CONTRIBUTIONS) REGULATIONS, 1969.

In the exercise of the powers cooferred upon the ·Minister by sections 14, 17 and 51 of the National Insurance and Social Security Act, 1969, and by virtue a:nd in exercise of all Otlher powers enabling, him ilil that behalf the following Regulations are hereby made:- Citation and com mencement.

1.
1.

These Regulations may be cited as t~e National Insurance and Social Sec1.

;rity (Contributions) Regulations, 1969, and shall com~ into operation on the appointed day.

Interpre tation 2.
In these Regulations, unless the context otherwise requires - "due date" means in relation to any contribution, the date on which that contribUJtion was due to be paid; "contribution week" me,ans a period of 1seven days com mencing after twelve o'ciock midnight on each Sunday and ending at twelve o'clock midnight on the Sunday next following; "employed person's contribution'' means that part of the contribution which by ,the National Insurance and Social Security (Collection of Contributions) Regulations, 1969 is payable by the employer and recoverable from the wages of the employed person.
Exemption from Uabi lity for contribu tions in cer ... tain cir oumstances.

3.

( 1) An insured person and his employer shall be exempt from liability to pay contributions for any cootribution week - (aj in which no work is done by the insured person and for which no wages or wages amounting to lesis than five dollars in respect of that week are paid to tihe in sured person by the employer; or (b) for the whole of which the insured person received sickness benefit, maternity benefit or injury benefit.
(2) For any contribution week during which an insured person is engaged in full-time unpaid apprenticeship, he and his employer shall be exempt fro,m liability to pay contributions.
(3) Nothing in paragraph (1) of this regulation shall be dieemed to affect the liability of an insured person and his employer to pay contributions for any contribution week in which the insured person is on leave of absence from his employment if contributiuns axe normally payable with respect to the employment of such persorn.

Disoosirl of conmbut tions unoro oerlY ,paid.

4.


Where contributions are paid which are of 1lhe wrong class or at the wrong ralte, the Board may treat them as paid on acount of the contributions properly payable.

133 5.

(1) Subject to the provisions of regulation 4 and of this !,e:i'r~u~t regulation, any contributions paid by a person or his employer under ~ons paid the erroneous belief that the ccntributions were pavable by, or in m error.
respect or on behalf of, that person shall be returned by the Board to that person or his employer, as the case may require, if application to that effect is made in writing to t!he Board within the appropriate time specified in paragraph ( 4) of this regulation.

(2) In calculating the amount of any repayment to be made under this regulation to such person or employer, there.
shall be deducted-· (a) in the case of employer's contributions and contribu tions as an insured person, the amount of any con tributions paid under erroneous belief as aforesaid which have, under the provisions of regulation 4, been treated as paid on account of other contri butions; and (b) in the case of col1ltributions as an insured person, the amount, if any, paid to that person ( and to any other person on the basis of the erroneous belief) by way of belllefit which would not have been paid had the contiibutions (in respect of which an application for their return is duJy made in accordance with para graph ( 4) of this regulation) not been paid in the fimt instance.
(3) Contributions erroneously paid by an employer on behalf of any person and not recovered from him may be repaid to the e,-nployer instead of to that person, but if so recovered may be repaid to that JY-rson, or with his ccnsent in writ!i.ng, to his employer on bis behalf.
( 4) A person desiring to apply for the retum of any contri bution paid under an erroneous belief as aforesaid shall make the application in ,such torm and in such manner as the Board may from time to time determine, and any such application shall be made - (a) if the conltribution was paid at the due date, within two years from the date on which that contribution was paid; or (b) if the contribution was paid at a Jater date than the due date, within two vears from the due date or within twelve months from the date of actual payment of the contribution, whichever period ends later.
( 5) In this regulation the expression "due date" means the date on which th~ contri~,ution, if it had been payable, would have been due to be paid .
134 ( 6) In its application to contributions payable under Part II of the National Insurance and Social Security (Collection of Cootri butions) Regulations, 1969 this regulation shall have effect subject to the following prnvi~i0ns, namely - (a) the time within which the application shall be made by a pers0n desiring to apply for the return of any such contribution paid under an erroneous belief as aforesaid, shall be two ye.ars from the end of the year during which the contribution was paid or such longer ,time as the Board may allow if it is satisfit}d that that person had good cause for not applying within those two years; (b) the provisions of this paragraph of this regulation shall apply to any part of a contribhtion as they apply to that contribution.
T.reatment for ,purpase of any bcnfi t. of la te paid or uppai,d cont-ribu tion.s wiVh out consent.

connivance or negl i itence of em oJoyed person .

Trea tmen t for p urpose of any benefit.

of contribu tions paid late through ignorance or error.

6.
6.

( 1) Where a contribution payable by an employer in respect or on ~half of an insured person is paid after the due date or is not paid, and the de1ay or failure in making payment thereof is shown to the satisfaction of the Board not to have been with the consent or connivanoe of, or attributoble to any neg!i~ nce on the part of th e insured pel'ISOn , the contribution sha11, for the purpose of any right to benefit , be treated as paid on the du e date.

(2) Thi!
(2) Thi!

provisions of Regulations 8, 9 and 10 shall in their application to a contribution payable hy an employer on behalf of an insured person, have effect subject to the provisions of this regulation.
7. where - In the case of a contribution paid after the due date, (a) lthe contribution is paid after the time when it would, under the following provisions of these R egulations, have been treated as paid for the purpo5es of the right to a benefit; and (b) the failure to pay the contribution before that time is shown to the satisfaction of the Board to be attri butable to ignorance or error on the part of t!he in sured person which was not due to any failure on bis part to exercise due care and diligence, the Board may direct that fo r the purposes of the provisions of regula tion 9 or 10 ,the contributions shall be treated as having been paid on such earlier day as it may consider appropria~e in tlhe circumstances and those provisions shall have effect subject to any such direction.
Treatment for purpose of sickness or maternity benefit of late paid co nt ribu tions.

8.
8.

( 1) For the purpo<;e of any right to sickness benefit or maternity benefit, a contribution pajd after the due date shall, in deter mining whether the relevant contribution conditions are satisfioo as respects the number of crmtributions paid in respect of the period be tw~n entry into insurance and the day for which benefi t is claimed, be treaited - 135 (a) for the purpose of the right to any such benefit in respect of any day before the date on which payment of th\!
contribution is made, as not paid; and (b) for the purpose of the right to any such benefit in respect of any other day, as paid on the date on which payment of ,the contribution is made.

(2) For the purpose aforesaid, in determining whether the relevant contribution conditions are sa!tisl:red in whole or in part as respecils the number of contributions paid or credited in respect of the last prescribed contribution period before the day for which sick.
'less benefit or maternity benefit is claimed, a corutribution paid after !he due date sha11 be treated -·- (a) if after the commencement of incapacity for work and whilst incapacity continues or during the period for which maternity benefit would otherwise be pay able, as the case may be, as not paid in respect of any day before the expiry of a period of forty-two days (including Sundays) from and including thie date on which payment of that contribution is made and as paid at 1.the expiry of that period in relation to the right to such benefit in respect of any other day; (b) if paid after the cessation of incapacity for work or the said period, referred to in sub-paragraph (a) of this paragraph, as the case may be, as not paid.
9.

For the purpose of any right to old age benefit or invalid- ity benefit, a contribution paid aft'er the due date shall be treated - {a) if paid before the expiration of twelve months next following the end of the year in which it became pay able, as paid on the due date; (b) if paid at any other time, as not paid.

10.
10.

Fm the purpose of any right to funeral benefit, a contri~ bution paid after the due date shall be trec:ited as not paid if the contrihution is paid aRer the date of the death of the person in respect of whom the grant is claimed.

11.
11.

( 1) Where an insured person attains the age of sixty-five years on a date not more tihan a year after he becomes an insured person then, for each cerotribution paid in respect of any contribution week falling within the said year, he shall after attaining the aoe of con sixty-five years, be ent,itled to a refund of the employed person's tributions.
O Treatment for purpose of old age of inval id ity benefits of late paid con trlbutions Troatmcnt for purpose of funeral ,benefit of Jate :Da;d contciibu· tions.

Refund of contribu tions to certain elderly entrants.

136 ( 2) An application for a refund pursuant to paragraph (1) of this regulat,ion shail be in writin!!

addressed to the ofuce of the Board and sh ail be made within two - years from the da1re the iinsured person attained the age of sixty-five years.

Made this 26th day of August, 1969.


W. CARRINGTON, Minister of Labour and Social Security.