Social Security Contributions and Benefits (Northern Ireland) Act 1992

Type Public General Act
Publication 1992-02-13
Last updated 2026-03-15
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API
1777

Words in s. 21(5A)(b) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

1780
1783

S. 135 repealed (28.11.2016 in so far as relates to a community care grant or a crisis loan) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 7; S.R. 2016/411, art. 2(3)(a) (with art. 4)

1786

S. 167ZZ9 modified (temp.) (22.3.2022 with effect in accordance with s. 3(1)(2) of the amending Act) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 3(3)-(5), 5(1)

1787

S. 15(3ZA) modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(4)(c)

1790

S. 167ZZ10(4) modified (temp.) (22.3.2022 with effect in accordance with s. 3(1)(2) of the amending Act) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 3(3)(6), 5(1)

1791

S. 167ZZ17 modified (temp.) (22.3.2022 with effect in accordance with s. 3(1)(2) of the amending Act) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 3(3)(8), 5(1)

1792

S. 9(2) modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(4)(b)

1794

Act modified (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 30(10), 115(4), 168(4) Act modified (27.7.1992) by S.R. 1992/328, art. 2. Act modified (31.12.1992) by S.R. 1992/560, art. 2, S.R. 1992/561, art.2, S.R. 1992/562, art.2, S.R. 1992/563, art. 2 and S.R. 1992/564, art. 2 Act modified (7.2.1994) by 1993 c. 49, s. 42(1)(a); S.R. 1994/17, art. 2 Act modified (4.7.1994) by S.R. 1995/262, art. 2 Act modified (2.11.1994) by S.R. 1994/427, art. 2 Act modified (13.4.1995) by: S.R. 1995/35, regs. 16, 18, 21, 26, 31; S.R. 1995/110, art. 2; S.R. 1994/485, regs. 2-4; S.R. 1994/485, reg. 16 (as added by S.R. 1995/150, reg. 23); S.R. 1995/150, Pt. III, reg. 24

1796

Act modified (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. I para. 1 Act modified (1.9.1999) by: S.R. 1999/349, reg. 2(2), Sch.; S.R. 1999/350, reg. 2(2), Sch. Act modified (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 29 Act modified (1.8.2000) by S.R. 2000/246, art. 2, Sch. Act modified by S.R. 2000/377, art. 2, Sch. (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)

1797

Words in Sch. 1 para. 7(1)(a) substituted (with effect in relation to payments made on or after 6.4.2007 under contracts relating to construction operations) by Finance Act 2004 (c. 12), s. 77, Sch. 12 para. 14; S.I. 2006/3240

1798

S. 39A(3A)-(3D) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(e)

1800

S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.)), ss. 14, 21(2), Sch. 2 para. 5(b); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1804

Words in s. 46(2) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(4)(a)(i)

1805

Words in Sch. 4A para. 1(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(5)(b)

1806

Words in s. 39A(4A) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(g)

1807

Words in s. 39A(1)(b) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(b)

1808

Words in s. 39A(2)(c) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(d)

1809

Words in s. 39A(5)(a) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(i)

1811

Words in Sch. 5 para. 6A(2)(b) omitted (with effect in accordance with s. 5(3)-(5) of the amending Act) by virtue of Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 20

1812

Words in s. 145(2)(b) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 6(b); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1813

Sch. 5 para. 4(2) omitted by virtue of S.I. 1995/3213 (N.I. 22), arts. 1, 123, Sch. 2 Pt. III para. 18(13)(14)

1814

S. 146(2): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 7(b); S.R. 2002/366, art. 2(1)(l) ; S.R. 2003/373, art. 2

1815

Words in Sch. 4A para. 1(2) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(5)(a)

1816

S. 133(1): definition of "pensionable age" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 4; S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1817

Words in s. 39A(2)(b)(ii) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(c)(iii)

1821

Words in s. 39C(4) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(3)(b)

1822

S. 39A(4B) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(h)

1823

Words in s. 145(2)(a) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 6(a); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1824

Words in s. 46(4) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(4)(a)(iii)

1826

Words in Sch. 5 para. 2(7) inserted (with effect in accordance with s. 5(3)-(5) of the amending Act) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 19

1827

Figure in s. 48BB(6) substituted (3.1.2012 with retrospective effect in accordance with Sch. 3 para. 5(2)-(5) to the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 3 para. 9(3)(a) (with s. 73); S.R. 2011/441, art. 2(c)(xi)

1831

Words in s. 39A(2)(b)(i) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(c)(ii)

1832

Words in s. 121(1) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 7

1833

Words in s. 39C(3) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(3)(a)

1834

S. 133(1): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 4; S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1836

S. 155B inserted (temp.) (25.3.2020) by virtue of Coronavirus Act 2020 (c. 7), ss. 42(1), 87(1) (with s. 88); which affecting provision expired (25.3.2022) by virtue of Coronavirus Act 2020 (c. 7), s. 89 (with s. 90)

1837

Words in s. 146(1)(k) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 7(a); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1838
1839

S. 146(2): definition of "the qualifying age for state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 7(b); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1840

Words in Sch. 5 para. 6(4)(b) omitted (with effect in accordance with s. 5(3)-(5) of the amending Act) by virtue of Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 20

1841

S. 39A(6)-(8) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(j)

1842

Words in s. 89 heading repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)

1843

Words in s. 39A(2)(b) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(c)(i)

1844

Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.)), ss. 14, 21(2), Sch. 2 para. 5(a); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1845

S. 123(1)(g) and preceding word added (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 2(a); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1846

Words in s. 172(11A) inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), s. 1(10)(11)(a)

1847

Words in s. 46(2) substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(4)(a)(ii)

1848

S. 144(4) omitted (2.12.2002 for certain purposes, and repealed 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.)), ss. 14, 21(2), Sch. 2 para. 5(c), Sch. 3; S.R. 2002/366, art. 2(1)(l) ; S.R. 2003/373, art. 2

1852

S. 123(1)(aa) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 2(a); S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1853

Words in s. 39A(4) inserted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(f)

1854

Words in s. 39A substituted (retrospective to 30.8.2018) by The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(a)

1856

S. 133(1): definition of "state pension credit" inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), ss. 14, 21(2), Sch. 2 para. 4; S.R. 2002/366, art. 2(1)(l); S.R. 2003/373, art. 2

1857

Words in Sch. 5 para. 5A(3)(a) omitted (with effect in accordance with s. 5(3)-(5) of the amending Act) by virtue of Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 20

1858

By The Bereavement Benefits (Remedial) Order 2023 (S.I. 2023/134), arts. 1(3), 8(2)(a) it is provided (retrospectively to 30.8.2018) that the words “spouse or civil partner” are substituted by the words “spouse, civil partner or cohabiting partner” in each place they appear

1859

Pt. 1 applied (with modifications) (6.4.2023 for the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)(2)(4)

1864

Act modified (coming into force in accordance with art. 1(3) of the amending Rule) by The Social Security (Gibraltar) Order (Northern Ireland) 2024 (S.R. 2024/21), art. 2(2)(b)

1891

Sch. 4 Pt. I: sums amended (1.4.2025 for specified purposes, 7.4.2025 in so far as not already in force, and with effect in accordance with arts. 1(2)(3), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(b), 3(1), Sch. 1

1892

Sch. 4 Pts. III-V: (except Sch. 4 Pt. 3 para. 5) sums amended and confirmed (1.4.2025 for specified purposes, 7.4.2025 in so far as not already in force, and with effect in accordance with arts. 1(2)(3), 7 of the amending S.I.) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(b), 3(1), Sch. 1

1898

Sch. 7 para. 13(4): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(2)

1899

S. 55A: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(5)

1900

S. 55AA: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(5)

1901

Sch. 5: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(4)(b)

1902

Sch. 5A para. 2: sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(5)

1903

Sum in s. 44(4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(3)(a)

1904

Sum in s. 44(4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(3)(b)

1905

Sum in s. 125(7) substituted (coming into force in accordance with art. 1(1)(g) of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(g), 22

1907

Sch. 5 para. 7(A): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 4(4)(b)

1908

Act modified (coming into force in accordance with art. 1(1) of the amending Rule) by The Social Security (Contributions) (Republic of India) Order (Northern Ireland) 2026 (S.R. 2026/50), art. 2

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