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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

Source legislation.gov.uk

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The earnings-related amount for the year is calculated as follows—

(a) take the part of the earnings factor for the year which exceeds the LET ... ;

(b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;

(d) divide the amount found under sub-paragraph (c) above by 44.

PART 3 — CONTRACTED-OUT EMPLOYMENT

Application

6

This Part applies to a relevant year if —

(a) the contracted-out condition is satisfied in respect of each tax week in the year; and

(b) there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.

Appropriate amount for year

7

The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—

(a) calculate amounts A and B in accordance with paragraphs 8 to 10 below;

(b) subtract amount B from amount A.

Amount A: assumed earnings factor not exceeding LET

8

(1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.

(2) In such a case, amount A is the flat rate amount for the year.

(3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.

(4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.

Amount A: assumed earnings factor exceeding LET

9

(1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.

(2) In such a case, amount A is calculated as follows—

(a) take the part of the assumed earnings factor for the year which exceeds the LET ... ;

(b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;

(d) divide the amount found under paragraph (c) above by 44;

(e) add the amount found under paragraph (d) above to the flat rate amount for the year.

(3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.

(4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.

Amount B

10

(1) Amount B is calculated as follows—

(a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;

(b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;

(d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.

(2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.

PART 4 — OTHER CASES

11

The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—

(a) in cases where the circumstances relating to the pensioner change in the course of the year, and

(b) in such other cases as the Department thinks fit.

PART 5 — INTERPRETATION

12

In this Schedule—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“the contracted-out condition”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);

“the FRAA” has the meaning given by paragraph 13 below;

“the LET”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;

“the pensioner's assumed earnings factor”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;

“the QEF”, in relation to a tax year, means the qualifying earnings factor for the year;

“relevant year” and “final relevant year” have the same meanings as in section 44 above;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

(1) “The FRAA” means the flat rate accrual amount.

(2) Where the final relevant year is 2015-16 or an earlier tax year, that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).

(3) Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.

129A

(1) For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “the AMHB”) is determined in accordance with this section.

(2) Regulations must prescribe the manner in which the AMHB is to be determined.

(3) The provision which may be made by the regulations includes provision for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.

(4) The regulations may, for the purpose of determining the AMHB, provide for the amount of the liability mentioned in section 129(1)(a) above to be taken to be an amount other than the actual amount of that liability (and, without prejudice to the generality of this subsection, may provide for it to be taken to be the amount of an Executive determination).

(5) The regulations may, for that purpose, make provision for determining the amount of liability under section 129(1)(a) above which a person is treated as having by virtue of regulations under section 133(2)(j) below (and, without prejudice to the generality of this subsection, may provide for that amount to be the amount of an Executive determination).

(6) An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.

Part 8A — Health in pregnancy grant

136A

(1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “health in pregnancy grant”).

(2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.

(3) A woman is not entitled to health in pregnancy grant unless—

(a) she has received advice on matters relating to maternal health from a health professional;

(b) she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.

(4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.

(5) In this section—

“health professional” has such meaning as may be prescribed,

“prescribed” means prescribed by regulations, and

“woman” means a female of any age.

(6) The power to make regulations under this section is exercisable by the Treasury.

136B

(1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.

(2) Different amounts may be prescribed in relation to different cases.

Relationship with benefits and other payments, etc.

Rate and period of pay

Special classes of person

Part XIZA: supplementary

Power to apply Part XlIZA to other cases

Entitlement

Liability to make payments

Rate and period of pay

Part XIIZB: supplementary

13A

(1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.

(2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.

(3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.

(4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.

(5) A person is an eligible person if the following conditions are satisfied.

(6) The first condition is that the person attained or will attain pensionable age in the period—

(a) beginning with 6th April 2008, and

(b) ending with 5th April 2015.

(7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.

(8) This subsection applies if—

(a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and

(b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.

(9) For the purposes of subsection (8)(b) the earnings factor—

(a) in the case of 1987-88 or any subsequent year, is that which is derived from—

(i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and

(ii) any Class 2 or Class 3 contributions for the year, or

(b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).

(10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.

(11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.

(12) That condition is that—

(a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and

(b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.

(13) For the purposes of subsection (12)(b) the earnings factor—

(a) in the case of 1987-88 or any subsequent year, is that which is derived from—

(i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and

(ii) any Class 2 or Class 3 contributions for the year, or

(b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).

Liability to make payments

Relationship with contractual remuneration

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167ZEA

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167ZEB

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167ZEC

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167ZED

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167ZEE

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PART I — CONTRIBUTORY PERIODICAL BENEFITS

PART II — BEREAVEMENT PAYMENT

PART III — NON-CONTRIBUTORY PERIODICAL BENEFITS

PART IV — INCREASES FOR DEPENDANTS

PART V — RATE OF INDUSTRIAL INJURIES BENEFIT

45AA

(1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—

(a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and

(b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.

(2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—

(a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and

(b) in any other case, is a reference to the person to whom it is paid.

(3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.

(4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.

(5) In this section—

“couple” has the same meaning as in Part 7 (see section 133);

“relevant year” has the same meaning as in section 44.

4AA

(1) The Treasury may, for the purposes of this Act, by regulations—

(a) provide that, in prescribed circumstances—

(i) a person (“E”) is to be treated as employed in employed earner's employment by a limited liability partnership (including where E is a member of the partnership), and

(ii) the limited liability partnership is to be treated as the secondary contributor in relation to any payment of earnings to or for the benefit of E as the employed earner;

(b) prescribe how earnings in respect of E's employed earner employment with the limited liability partnership are to be determined (including what constitutes such earnings);

(2) Regulations under subsection (1) may modify the definition of “employee” or “employer” in section 159, 167, 167ZJ , 167ZS or 167ZZ17 below as the Treasury consider appropriate to take account of any provision falling within subsection (1)(a) to (c).

(3) If—

(a) a provision of the Income Tax Acts relating to limited liability partnerships or members of limited liability partnerships is passed or made, and

(b) in consequence, the Treasury consider it appropriate for provision to be made for the purpose of assimilating to any extent the law relating to income tax and the law relating to contributions under this Part,

the Treasury may by regulations make that provision.

(4) The provision that may be made under subsection (3) includes provision modifying any provision made by or under this Act.

(5) Regulations under this section are to be made with the concurrence of the Department.

(6) Section 4(4) of the Limited Liability Partnerships Act 2000 does not limit the provision that may be made by regulations under this section.

35B

(1) A woman (W) shall be entitled to a maternity allowance under this section, at the weekly rate given by subsection (3), if—

(a) W has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and

(b) for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement, W has worked with a person (S) who at the time of her doing so—

(i) was her spouse or civil partner, and

(ii) was engaged in employment as a self-employed earner; and

(d) W is not entitled to a maternity allowance under section 35, or statutory maternity pay, for the same week in respect of the same pregnancy.

(2) In this section—

(a) a reference to W working with S is a reference to W participating in the activities engaged in by S as a self-employed earner, performing the same tasks or ancillary tasks, without being employed by S or being in partnership with S; and

(b) a reference to W ceasing to work with S is a reference to W ceasing to do so either permanently or until after her confinement.

(3) The rate of allowance under this section for any particular week is 90 per cent. of the amount of the maternity allowance threshold for the tax year in which the week ends.

(4) Subject to subsections (10) and (11), a maternity allowance under this section shall be payable for the period of 14 weeks (“the 14-week period”) beginning as set out in subsection (5), (6), (7) or (8) (whichever applies).

(5) If W ceases to work with S before the commencement of the 11th week before the expected week of confinement, the 14-week period begins with the commencement of the 11th week before the expected week of confinement.

(6) If W ceases to work with S on a day that falls within the period beginning with the commencement of the 11th week before the expected week of confinement and ending with the end of the 5th week before the expected week of confinement, the 14-week period begins immediately after that day.

(7) If on a day that falls within the period beginning with the commencement of the 4th week before the expected week of confinement and ending with the date of confinement—

(a) W ceases to work with S, or

(b) she refrains from working with S wholly or partly because of her pregnancy or confinement,

the 14-week period begins immediately after the day on which she ceases or refrains.

(8) If none of subsections (5) to (7) applies, the 14-week period begins immediately after the date of confinement.

(9) In relation to maternity allowance under this section, a reference in a provision contained in or made under any enactment to the maternity allowance period shall be read as a reference to the 14-week period.

(10) Subsections (4) to (7) of section 35 have effect for the purposes of this section as they have effect for the purposes of that section (reading references to the maternity allowance period as references to the 14-week period).

(11) Regulations under section 35 may make provision for the purposes of this section corresponding or similar to the provision that may be made by virtue of subsection (3)(a), (b) or (c) of that section.

9A

(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner falls within an age group specified in column 1 of the table in subsection (3).

(1A) But this section does not apply to those earnings so far as section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to them.

(2) For the purposes of section 9(1A)(a) above, the age-related secondary percentage is the percentage for the earner's age group specified in column 2 of the table.

(3) Here is the table—

Age group	Age-related secondary percentage
Under 21	0%

(4) The Treasury may by regulations amend the table—

(a) so as to add an age group in column 1 and to specify the percentage in column 2 for that age group;

(b) so as to reduce (or further reduce) the percentage specified in column 2 for an age group already specified in column 1 (whether for the whole of the age group or only part of it).

(5) A percentage specified under subsection (4)(a) must be lower than the secondary percentage.

(6) For the purposes of this Act a person is still to be regarded as being liable to pay a secondary Class 1 contribution even though the amount of the contribution is £0 because the age-related secondary percentage is 0%.

(7) The Treasury may by regulations provide that, in relation to an age group specified in the table, there is to be for every tax year an upper secondary threshold for secondary Class 1 contributions.

That threshold is to be the amount specified for that year by regulations made by the Treasury.

(8) Subsections (4) and (5) of section 5 above (which confer power to prescribe an equivalent of a secondary threshold in relation to earners paid otherwise than weekly), and subsection (6) of that section as it applies for the purposes of those subsections, apply for the purposes of an upper secondary threshold in relation to an age group as they apply for the purposes of a secondary threshold.

(9) Where—

(a) a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above,

(b) the earner falls within an age group in relation to which provision has been made under subsection (7), and

(c) the earnings paid in the tax week, in respect of the employment in question, exceed the current upper secondary threshold (or the prescribed equivalent) in relation to the age group,

this section is not to apply to the earnings so far as they exceed that threshold (or the prescribed equivalent); and for the purposes of section 9(1) above the relevant percentage in respect of the earnings so far as they exceed that threshold (or the prescribed equivalent) is, accordingly, to be the secondary percentage.

(10) In subsections (7) to (9) references to an age group include a part of an age group.

18A

(1) The Treasury may by regulations—

(a) modify the way in which liabilities for Class 4 contributions of a partner in a firm are determined, or

(b) otherwise modify the law relating to Class 4 contributions,

as they consider appropriate to take account of the passing or making of a provision of the Income Tax Acts relating to firms or partners in firms.

(2) “Firm” has the same meaning as in the Income Tax (Trading and Other Income) Act 2005 (and includes a limited liability partnership in relation to which section 863(1) of that Act applies); and “partner” is to be read accordingly and includes a former partner.

(3) Regulations under this section may have retrospective effect; but they may not have effect before the beginning of the tax year in which they are made.

The following abbreviations are used in this Table:—

11A

(1) Part 2 (returns) of the Taxes Management Act 1970 applies, with the necessary modifications, for the purpose of establishing whether an earner has relevant profits of, or exceeding, the small profits threshold for a tax year, as it applies for the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment.

(2) In this section “relevant profits” has the meaning it has in section 11 (Class 2 contributions).

Class 3A contributions

14A

(1) An eligible person is entitled to pay a Class 3A contribution before the cut-off date, in return for a unit of additional pension.

(1A) The cut-off date is—

(a) 5th April 2017, or

(b) if later the end of the 30-day period beginning with the day on which the person is sent information about Class 3A contributions by Her Majesty’s Revenue and Customs in response to a request made before 6th April 2017.

(2) A person is eligible to pay a Class 3A contribution if the person—

(a) is entitled to a Category A, Category B or Category D retirement pension or graduated retirement benefit, or

(b) has deferred entitlement to a Category A or Category B retirement pension or graduated retirement benefit.

(3) The amount of a Class 3A contribution needed to obtain a unit of additional pension is to be determined in accordance with regulations made by the Treasury.

(4) Before making those regulations the Treasury must consult the Government Actuary or the Deputy Government Actuary.

(5) A person—

(a) may pay Class 3A contributions on more than one occasion, but

(b) may not obtain more than the maximum number of units of additional pension.

(6) The maximum number of units of additional pension that a person may obtain is to be specified by the Treasury in regulations.

(7) In this section “deferred”, in relation to graduated retirement benefit, has the meaning given by section 35(4A) of the National Insurance Act (Northern Ireland) 1966.

(8) For the meaning of “deferred” in relation to a Category A or Category B retirement pension, see section 55(3) of this Act.

14B

(1) The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances.

(2) Regulations under subsection (1) may, in particular, make provision about applications for repayments and other procedural matters.

(3) A person is to be treated as never having had a unit of additional pension if the Class 3A contribution paid in respect of it is repaid.

(4) Regulations under subsection (1) may provide for benefits paid to a person because of the unit of additional pension to be recovered by deducting them from the repayment.

14C

(1) The Treasury may by regulations change who is eligible to pay Class 3A contributions.

(2) The Treasury may by regulations remove the option for people to pay Class 3A contributions.

(3) Regulations under this section may, in particular, amend an Act.

Relationship with contractual remuneration

7BB

(1) Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, ... entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period—

(a) beginning with that week, and

(b) ending with a prescribed date.

(2) The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations—

(a) the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);

(b) the contribution is to be treated, after the end of the tax year—

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) ... as a Class 2 contribution under section 11(6).

(3) Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Department.

167ZBA

(1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.

(2) The circumstances are that—

(a) the authority—

(i) is considering adoption for the child, or

(ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and

(b) such conditions as may be prescribed are satisfied.

(3) Section 167ZB has effect as if the following references or definitions were such references or definitions as may be prescribed—

(a) the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom,

(b) the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption,

(d) the definition of “adopter” in subsection (7).

(4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory paternity pay in connection with the placement of a child as mentioned in those subsections, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption.

(5) In this section—

“approved foster parent” means a person approved as a foster parent by the authority under regulation 3 of the Foster Placement (Children) Regulations (Northern Ireland) 1996,

“approved prospective adopter” means a person considered by the authority by virtue of the Adoption Agencies Regulations (Northern Ireland) 1989 to be a person suitable to adopt a child,

“authority” has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order),

“child who is looked after by an authority” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).

(6) The Department may by order amend the definition of, or substitute another definition for the definition of, “approved foster parent” or “approved prospective adopter” for the time being contained in subsection (5), in consequence of any modification or replacement of the regulations referred to in the definition.

167ZLA

(1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.

(2) The circumstances are that—

(a) the authority—

(i) is considering adoption for the child, or

(ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and

(b) such conditions as may be prescribed are satisfied.

(3) Section 167ZL has effect as if the following references or definitions were such references or definitions as may be prescribed—

(a) the reference in subsection (2)(a) to a child being placed for adoption under the law of any part of the United Kingdom,

(b) the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption,

(4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be placed as mentioned in subsection (1), the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption.

(5) In this section, “approved foster parent”, “approved prospective adopter”, “authority” and “child who is looked after by an authority” have the same meaning as in section 167ZBA.

PART 12ZC — STATUTORY SHARED PARENTAL PAY

167ZU

(1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person who is the mother of a child (“the claimant mother”), the claimant mother is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(2) The conditions are—

(a) that the claimant mother and another person (“P”) satisfy prescribed conditions as to caring or intending to care for the child,

(b) that P satisfies prescribed conditions—

(i) as to employment or self-employment,

(ii) as to having earnings of a prescribed amount for a prescribed period, and

(iii) as to relationship either with the child or with the claimant mother,

(c) that the claimant mother has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,

(d) that the claimant mother's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,

(e) if regulations so provide, that the claimant mother continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,

(f) that the claimant mother became entitled to statutory maternity pay by reference to the birth of the child,

(g) that the claimant mother satisfies prescribed conditions as to the reduction of the duration of the maternity pay period,

(h) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of—

(i) the number of weeks in respect of which she would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of P to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which she intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which P intends to claim statutory shared parental pay,

(i) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of the period or periods during which she intends to claim statutory shared parental pay in respect of the child,

(j) that a notice under paragraph (h) or (i)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content,

(k) that P consents to the extent of the claimant mother's intended claim for statutory shared parental pay,

(l) that it is the claimant mother's intention to care for the child during each week in respect of which statutory shared parental pay is paid to her,

(m) that the claimant mother is absent from work during each week in respect of which statutory shared parental pay is paid to her,

(n) that, where she is an employee within the meaning of the Employment Rights Order, the claimant mother's absence from work during each such week is absence on shared parental leave.

(3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“the claimant”), the claimant is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(4) The conditions are—

(a) that the claimant and another person (“M”) who is the mother of a child satisfy prescribed conditions as to caring or intending to care for the child,

(b) that the claimant satisfies—

(i) prescribed conditions as to relationship with the child, or

(ii) prescribed conditions as to relationship with M,

(i) as to employment or self-employment, and

(ii) as to having earnings of a prescribed amount for a prescribed period,

(d) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,

(e) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,

(f) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,

(g) that M became entitled, by reference to the birth of the child, to—

(i) a maternity allowance, or

(ii) statutory maternity pay,

(h) that M satisfies prescribed conditions as to—

(i) the reduction of the duration of the maternity allowance period, or

(ii) the reduction of the duration of the maternity pay period, as the case may be,

(i) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of—

(i) the number of weeks in respect of which the claimant would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of M to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which the claimant intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which M intends to claim statutory shared parental pay,

(j) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of the period or periods during which the claimant intends to claim statutory shared parental pay in respect of the child,

(k) that a notice under paragraph (i) or (j)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content,

(l) that M consents to the extent of the claimant's intended claim for statutory shared parental pay,

(m) that it is the claimant's intention to care for the child during each week in respect of which statutory shared parental pay is paid to the claimant,

(n) that the claimant is absent from work during each week in respect of which statutory shared parental pay is paid to the claimant,

(o) that, where the claimant is an employee within the meaning of the Employment Rights Order, the claimant's absence from work during each such week is absence on shared parental leave.

167ZV

(1) Regulations may provide for—

(a) the determination of the extent of a person's entitlement, by virtue of section 167ZU, to statutory shared parental pay in respect of a child,

(b) when statutory shared parental pay by virtue of that section is to be payable.

(2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the maternity pay period reduced by—

(a) where the mother of the child takes action that is treated by regulations as constituting for the purposes of section 167ZU and this section her return to work without satisfying conditions prescribed under subsection (2)(g) or, as the case may be, (4)(h) of section 167ZU—

(i) the number of relevant weeks in respect of which maternity allowance or statutory maternity pay is payable to the mother, or

(ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or

(b) except where paragraph (a) applies, the number of weeks to which the maternity allowance period is reduced by virtue of section 35(3A) or, as the case may be, the maternity pay period is reduced by virtue of section 161(3A).

(3) For the purposes of subsection (2)(a), a relevant week is—

(a) where maternity allowance is payable to a mother, a week or part of a week falling before the time at which the mother takes action that is treated by regulations as constituting for the purposes of this section her return to work,

(b) where statutory maternity pay is payable to a mother, a week falling before the week in which the mother takes action that is so treated.

(4) For the purposes of subsections (2)(a) and (3), “week” has—

(a) the same meaning as in section 121(1), in relation to maternity allowance, or

(b) the same meaning as in section 161(8), in relation to statutory maternity pay.

(5) In determining the number of weeks for the purposes of subsection (2)(b)—

(a) “week” has the same meaning as in subsection (4), and

(b) a part of a week is to be treated as a week.

(6) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).

(7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.

(8) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who is the mother of the child before the end of the mother's maternity pay period.

(9) Regulations may provide that, where the conditions in subsection (10) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZU(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (11) where that is relevant.

(10) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content.

(11) Regulations may provide that, where the conditions in subsection (12) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZU(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.

(12) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—

(i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,

(ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,

(iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and

(iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content,

(13) A person's entitlement to statutory shared parental pay under section 167ZU and this section is not affected by the birth of more than one child as a result of the same pregnancy.

167ZW

(1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom (“claimant A”), claimant A is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(2) The conditions are—

(a) that claimant A and another person (“X”) satisfy prescribed conditions as to caring or intending to care for the child,

(b) that X satisfies prescribed conditions—

(i) as to employment or self-employment,

(ii) as to having earnings of a prescribed amount for a prescribed period, and

(iii) as to relationship either with the child or with claimant A,

(c) that claimant A has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,

(d) that claimant A's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,

(e) if regulations so provide, that claimant A continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,

(f) that claimant A became entitled to statutory adoption pay by reference to the placement for adoption of the child,

(g) that claimant A satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,

(h) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of—

(i) the number of weeks in respect of which claimant A would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of X to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which claimant A intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which X intends to claim statutory shared parental pay,

(i) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of the period or periods during which claimant A intends to claim statutory shared parental pay in respect of the child,

(j) that a notice under paragraph (h) or (i)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content,

(k) that X consents to the extent of claimant A's intended claim for statutory shared parental pay,

(l) that it is claimant A's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant A,

(m) that claimant A is absent from work during each week in respect of which statutory shared parental pay is paid to claimant A,

(n) that, where claimant A is an employee within the meaning of the Employment Rights Order, claimant A's absence from work during each such week is absence on shared parental leave.

(3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“claimant B”), claimant B is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(4) The conditions are—

(a) that claimant B and another person (“Y”) who is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom satisfy prescribed conditions as to caring or intending to care for the child,

(b) that claimant B satisfies—

(i) prescribed conditions as to relationship with the child, or

(ii) prescribed conditions as to relationship with Y,

(i) as to employment or self-employment, and

(ii) as to having earnings of a prescribed amount for a prescribed period,

(d) that claimant B has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week,

(e) that claimant B's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week,

(f) if regulations so provide, that claimant B continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,

(g) that Y became entitled to statutory adoption pay by reference to the placement for adoption of the child,

(h) that Y satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,

(i) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of—

(i) the number of weeks in respect of which claimant B would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of Y to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which claimant B intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which Y intends to claim statutory shared parental pay,

(j) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of the period or periods during which claimant B intends to claim statutory shared parental pay in respect of the child,

(k) that a notice under paragraph (i) or (j)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content,

(l) that Y consents to the extent of claimant B's intended claim for statutory shared parental pay,

(m) that it is claimant B's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant B,

(n) that claimant B is absent from work during each week in respect of which statutory shared parental pay is paid to claimant B,

(o) that, where claimant B is an employee within the meaning of the Employment Rights Order, claimant B's absence from work during each such week is absence on shared parental leave.

167ZX

(1) Regulations may provide for—

(a) the determination of the extent of a person's entitlement, by virtue of section 167ZW, to statutory shared parental pay in respect of a child,

(b) when statutory shared parental pay by virtue of that section is to be payable.

(2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the adoption pay period reduced by—

(a) where the person who became entitled to receive statutory adoption pay takes action that is treated by regulations as constituting for the purposes of section 167ZW and this section the person's return to work without satisfying conditions prescribed under subsection (2)(g) or, as the case may be, (4)(h) of section 167ZW—

(i) the number of relevant weeks in respect of which statutory adoption pay is payable to the person, or

(ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or

(b) except where paragraph (a) applies, the number of weeks to which the adoption pay period has been reduced by virtue of section 167ZN(2A).

(3) In subsection (2)(a) “relevant week” means a week falling before the week in which a person takes action that is treated by regulations as constituting for the purposes of this section the person's return to work, and for these purposes “week” has the meaning as in section 167ZN(8).

(4) In determining the number of weeks for the purposes of subsection (2)(b)—

(a) “week” has the same meaning as in subsection (3), and

(b) a part of a week is to be treated as a week.

(5) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).

(6) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.

(7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who became entitled to receive statutory adoption pay in respect of the child before the end of the person's adoption pay period.

(8) Regulations may provide that, where the conditions in subsection (9) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (10) where that is relevant.

(9) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content.

(10) Regulations may provide that, where the conditions in subsection (11) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.

(11) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—

(i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,

(ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,

(iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and

(iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content,

(12) A person's entitlement to statutory shared parental pay under this section is not affected by the placement for adoption of more than one child as part of the same arrangement.

167ZY

(1) Regulations are to provide for statutory shared parental pay in respect of a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.

(2) The circumstances are that—

(a) the authority—

(i) is considering adoption for the child, or

(ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and

(b) such conditions as may be prescribed are satisfied.

(3) Sections 167ZW and 167ZX have effect, in relation to provision made by virtue of subsection (1) as if references to a child being placed for adoption under the law of any part of the United Kingdom and to placement for adoption were such references as may be prescribed.

(4) In this section, “approved foster parent”, “approved prospective adopter”, “authority” and “child who is looked after by an authority” have the same meaning as in section 167ZBA.”.

167ZZ

(1) Regulations may—

(a) provide that the following do not have effect, or have effect subject to prescribed modifications, in such cases as may be prescribed—

(i) section 167ZU(2)(a) to (n),

(ii) section 167ZU(4)(a) to (o),

(iii) section 167ZV(10)(a) and (b),

(iv) section 167ZV(12)(a) to (c),

(v) section 167ZW(2)(a) to (n),

(vi) section 167ZW(4)(a) to (o),

(vii) section 167ZX(9)(a) and (b), and

(viii) section 167ZX(11)(a) to (c),

(b) impose requirements about evidence of entitlement and procedures to be followed,

(d) provide that a person is to be treated for the purposes of those sections as being employed for a continuous period of at least the prescribed period where—

(i) the person has been employed by the same employer for at least the prescribed period under two or more separate contracts of service, and

(ii) those contracts were not continuous,

(e) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZU or 167ZW,

(f) provide that—

(i) the amount of a person's earnings for any period, or

(ii) the amount of the person's earnings to be treated as comprised in any payment made to the person or for the person's benefit,

are to be calculated or estimated for the purposes of section 167ZU or 167ZW in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person are, to such extent as may be prescribed, to be disregarded or, as the case may be, to be deducted from the amount of the person's earnings.

(2) The persons upon whom requirements may be imposed by virtue of subsection (1)(b) include—

(a) a person who, in connection with another person's claim to be paid statutory shared parental pay, is required to satisfy conditions prescribed under section 167ZU(2)(b) or (4)(c) or 167ZW(2)(b) or (4)(c),

(b) an employer or former employer of such a person.

(3) In subsection (1)(d) “the prescribed period” means the period of the length prescribed by regulations under section 167ZU(2)(c) or (4)(d) or 167ZW(2)(c) or (4)(d), as the case may be.

167ZZ1

(1) The liability to make payments of statutory shared parental pay by virtue of sections 167ZU and 167ZV or, as the case may be, 167ZW and 167ZX is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZU(2)(c) or (4)(d) or, as the case may be, 167ZW(2)(c) or (4)(d).

(2) Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay.

(3) The Department may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory shared parental pay is to be a liability of the Commissioners.

167ZZ2

(1) Statutory shared parental pay is payable at such fixed or earnings related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.

(2) Subject to the following provisions of this section, statutory shared parental pay is payable to a person in respect of each week falling within a relevant period, up to the number of weeks determined in the case of that person in accordance with regulations under section 167ZV(1) or 167ZX(1).

(3) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period if it is not the person's intention at the beginning of the week to care for the child by reference to whom the person satisfies—

(a) the condition in section 167ZU(2)(a) or (4)(a), or

(b) the condition in section 167ZW(2)(a) or (4)(a).

(4) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period during any part of which week the person works for any employer.

(5) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory shared parental pay in respect of a week falling within a relevant period.

(6) Where for any purpose of this Part or of regulations it is necessary to calculate the daily rate of statutory shared parental pay, the amountpayable by way of statutory shared parental pay for any day shall be taken as one seventh of the weekly rate.

(7) For the purposes of this section a week falls within a relevant period if it falls within a period specified in a notice under—

(a) section 167ZU(2)(j) or (4)(k) or 167ZV(10)(a), or

(b) section 167ZW(2)(j) or (4)(k) or 167ZX(9)(a),

and is not afterwards excluded from such a period by a variation of the period or periods during which the person in question intends to claim statutory shared parental pay.

(8) In this section “week”, in relation to a relevant period, means a period of seven days beginning with the day of the week on which the relevant period starts.

167ZZ3

(1) An agreement is void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part, or

(b) to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person's employer or former employer under this Part.

(2) For the avoidance of doubt, an agreement between an employer and an employee, authorising deductions from statutory shared parental pay which the employer is liable to pay to the employee in respect of any period, is not void by virtue of subsection (1)(a) if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or

(b) would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.

167ZZ4

(1) Subject to subsections (2) and (3), any entitlement to statutory shared parental pay is not to affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).

(2) Subject to subsection (3)—

(a) any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory shared parental pay to that person in respect of that period, and

(b) any statutory shared parental pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period.

(3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).

167ZZ5

The provisions of this Part apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

167ZZ6

(1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part in such manner as the Department thinks proper in its application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft,

(b) outside Northern Ireland at any prescribed time or in any prescribed circumstances, or

(2) Regulations under subsection (1) may, in particular, provide—

(a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply,

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply,

(c) for excepting any such person from the application of any such provision where the person neither is domiciled nor has a place of residence in any part of Northern Ireland,

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.

(3) In this section, “continental shelf operations” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).

167ZZ7

(1) In this Part—

“adoption pay period” has the same meaning as in section 167ZN(2),

“employer”, in relation to a person who is an employee, means a person who—under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16,

“maternity allowance period” has the meaning given in section 35(2),

“maternity pay period” has the meaning given in section 161(1),

“modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly,

“prescribed” means prescribed by regulations.

(2) In this Part, “employee” means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office(including elective office) with general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003).

(3) Regulations may provide—

(a) for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and

(b) for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes.

(4) Without prejudice to any other power to make regulations under this Part, regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed—

(a) two or more employers are to be treated as one,

(b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

(5) In this Part, except where otherwise provided, “week” means a period of seven days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.

(6) For the purposes of this Part, a person's normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person's benefit under the contract of service with the employer in question.

(7) For the purposes of subsection (6) “earnings” and “relevant period” have the meanings given to them by regulations.

(8) In such cases as may be prescribed, a person's normal weekly earnings are to be calculated in accordance with regulations.

(9) Where in consequence of the establishment of one or more Health and Social Care trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person's contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed.

(10) Regulations under subsection (9) may prescribe—

(a) the conditions that must be satisfied if a person is to be entitled to make such an election,

(b) the manner in which, and the time within which, such an election is to be made,

(d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it,

(e) the time for which such an election is to have effect,

(f) which one of the person's employers under two or more contracts is to be regarded for the purposes of statutory shared parental pay as the person's employer under the contract.

(11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part.

(12) In this Part, “regulations” means regulations made by the Department for Employment and Learning, and in relation to any such regulations sections 171 and 172 have effect as if references there to “the Department” were references to the Department for Employment and Learning.

(13) Regulations under any of subsections (4) to (10) must be made with the concurrence of the Commissioners for Her Majesty's Revenue and Customs.

167ZZ8

(1) The Department may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.

(2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe.

(3) Where section 167ZZ(1)(b) has effect in relation to such cases as are described in subsection (2), regulations under section 167ZZ(1)(b) may impose requirements to make statutory declarations as to—

(a) eligibility to apply for a parental order,

(b) intention to apply for such an order.

Part XIZA: supplementary

9B

(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner is a relevant apprentice in relation to that employment.

(2) An earner is a “relevant apprentice”, in relation to an employment, if the earner—

(a) is aged under 25, and

(b) is employed, in the employment, as an apprentice.

(3) For the purposes of this Act a person is still to be regarded as being liable to pay a secondary Class 1 contribution even if the amount of the contribution is £0 because this section applies to the earnings in question.

(4) The Treasury may by regulations provide that, in relation to relevant apprentices, there is to be for every tax year an upper secondary threshold for secondary Class 1 contributions.

That threshold is to be the amount specified for that year by regulations made by the Treasury.

(5) Subsections (4) and (5) of section 5 above (which confer power to prescribe an equivalent of a secondary threshold in relation to earners paid otherwise than weekly), and subsection (6) of that section as it applies for the purposes of those subsections, apply for the purposes of an upper secondary threshold in relation to relevant apprentices as they apply for the purposes of a secondary threshold.

(6) Subsection (7) applies if—

(a) a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above,

(b) the earnings paid in the tax week, in respect of the employment in question, exceed the current upper secondary threshold (or the prescribed equivalent) in relation to relevant apprentices, and

(7) This section does not apply to those earnings so far as they exceed that threshold (or the prescribed equivalent) (“the excess earnings”) and, accordingly, for the purposes of section 9(1) above the relevant percentage in respect of the excess earnings is the secondary percentage.

(8) But the Treasury may by regulations modify the effect of subsection (7) in a case in which the earner falls within an age group specified in column 1 of the table in section 9A(3) above.

(9) In subsection (2)(b) “apprentice” has such meaning as the Treasury may prescribe.

(10) The Treasury may by regulations amend subsection (2)(a) so as to alter the age that an earner must be in order to be a relevant apprentice (and regulations under this subsection may have the effect of allowing anyone who is of an age at which secondary Class 1 contributions are payable to be a relevant apprentice).

61ZA

(1) This section applies to a person who has one or more units of additional pension if the person—

(a) is not entitled to a Category A retirement pension, but

(b) would be entitled to a Category A retirement pension if the relevant contribution conditions were satisfied.

(2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to a Category A retirement pension.

(3) But where a person is entitled to a Category A retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.

(4) For units of additional pension, see section 14A.

61ZB

(1) This section applies to a person whose spouse or civil partner died with one or more units of additional pension if the person—

(a) is not entitled to a Category B retirement pension as a result of the death, but

(b) would be entitled to a Category B retirement pension as a result of the death if the relevant contribution conditions were satisfied.

(2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to that Category B retirement pension.

(3) But where a person is entitled to a Category B retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.

(4) For units of additional pension, see section 14A.

61ZC

(1) Section 43 does not prevent a person from being entitled for the same period to both—

(a) a Category A retirement pension because of section 61ZA, and

(b) one Category B retirement pension.

(2) Section 43 does not prevent a person from being entitled for the same period to both—

(a) a Category A retirement pension, and

(b) one Category B retirement pension because of section 61ZB (or, if there is more than one such Category B retirement pension, the most favourable of them).

(3) Accordingly—

(a) in section 43(2)(a) the reference to “a Category A or a Category B retirement pension”, in a case in which subsection (1) or (2) of this section applies, includes “a Category A and a Category B retirement pension”,

(b) in sections 43(3)(a) and (aa), 51A and 52 “Category A retirement pension” does not include a pension to which a person is entitled because of section 61ZA, and

(c) in sections 43(3)(a) and 52 “Category B retirement pension” does not include a pension to which a person is entitled because of section 61ZB.

19B

In this Part references to “benefit” or “contributory benefit” include benefit under Part 1 of the Pensions Act (Northern Ireland) 2015.

48AA

(1) A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if—

(a) the person attained pensionable age—

(i) before 6 April 2016, and

(ii) before the marriage was dissolved, and

(b) the former spouse—

(i) attained pensionable age before the marriage was dissolved, and

(ii) satisfied the relevant contribution condition.

(2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose former spouse was born before 6 April 1950.

(2A) And subsection (1) does not confer a right to a Category B retirement pension on a woman whose former wife was born before 6 April 1950.

(3) A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—

(a) the person attained pensionable age—

(i) before 6 April 2016, and

(ii) before the civil partnership was dissolved, and

(b) the former civil partner—

(i) was born on or after 6 April 1950,

(ii) attained pensionable age before the civil partnership was dissolved, and

(iii) satisfied the condition in paragraph 5A of Schedule 3.

(4) During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

(5) During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4).

(6) In subsection (1)(b)(ii) “the relevant contribution condition” means—

(a) in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

(b) in any other case, the condition in paragraph 5A of Schedule 3.

(7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(8) A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.

(9) Section 51ZA contains special rules for cases involving changes in gender.

55AA

(1) A person is entitled to a shared additional pension under this section if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the person is entitled to a new state scheme pension credit.

(2) A person's entitlement to a shared additional pension under this section continues throughout his or her life.

(3) The weekly rate of a shared additional pension under this section is equal to the amount of the new state scheme pension credit.

(4) In this section “new state scheme pension credit” means a credit under Article 46A(2)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.

Crown employment—Part XIIZA

Crown employment—Part XIIZB

Special classes of person

Test of incapacity for work.

Regulations and orders - general.

7ZA

(1) This paragraph modifies paragraphs 5A to 6A in cases where—

(a) W became entitled to a Category A or Category B retirement pension before 7 June 2012, and

(b) S died before 7 June 2012.

(“W” and “S” have the same meaning as in paragraph 5.)

(2) Paragraph 5A applies as if—

(a) in sub-paragraph (2), after paragraph (a), there were inserted—

(b) the appropriate amount; and

;

(b) in sub-paragraph (3), after “following—”, there were inserted—

(a) one half of the appropriate amount; and

(3) Paragraph 6 applies as if—

(a) in sub-paragraph (2), after paragraph (a), there were inserted—

(b) the appropriate amount; and”;

;

(b) in sub-paragraph (3), after paragraph (b), there were inserted—

(c) the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and

;

(b) one half of the appropriate amount; and

(4) Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted—

(b) one half of the appropriate amount; and

(5) In paragraphs 5A to 6A as modified by this paragraph, the “appropriate amount” means the greater of—

(a) the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or

(b) the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension.

(6) In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.

The following abbreviations are used in this Table:—

95A

(1) In the industrial injuries and diseases provisions any reference to employed earner's employment shall be taken to include participation in an employment training scheme or employment training course of a prescribed description (and “employed earner” shall be construed accordingly).

(2) In those provisions, a reference to an employer, in relation to any such participation, shall be taken to be a prescribed person.

(3) In this section “industrial injuries and diseases provisions” has the same meaning as in section 95(4) above.

The following abbreviations are used in this Table:—

51ZA

(1) Section 48A(2A) does not prevent a woman from being entitled to a Category B retirement pension under section 48 in a case where—

(a) her spouse is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.

(2) Section 48AA(2A) does not prevent a woman from being entitled to a Category B retirement pension under section 48AA in a case where—

(a) her former spouse was, at the time the marriage was dissolved, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.

(3) Section 48B(1ZAA) does not prevent a woman being entitled to a Category B retirement pension under section 48B in a case where—

(a) her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued,

and in such a case the reference in section 48B(1ZB)(a)(ii) to the spouse having attained pensionable age before 6 April 2010 is to be read as a reference to the spouse having been born before 6 April 1945.

(4) Section 51(1) does not confer a right to a Category B retirement pension on a woman if—

(a) her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.

Crown employment—Part XIIZB

Special classes of person

Extent of entitlement and when payable: birth

The own occupation test.

Assembly, etc. control of regulations and orders.

The following abbreviations are used in this Table:—

155B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The following abbreviations are used in this Table:—

10ZBA

(1) This section applies where—

(a) a Class 1A contribution is payable for any tax year in respect of the whole or any part of general earnings received by an earner;

(b) the general earnings, in so far as they are ones in respect of which such a contribution is payable, consist in a sporting testimonial payment; and

(c) the controller of the sporting testimonial is not the person (“the relevant employer”) by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2).

(2) The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of the sporting testimonial payment.

(3) Subsection (4) applies if—

(a) the controller of the sporting testimonial pays an amount (“the amount to cover tax”) for the purpose of discharging any liability of the earner to income tax for any tax year (“the relevant year”), and

(b) the income tax in question is tax chargeable in respect of the sporting testimonial payment or of the amount to cover tax.

(4) For the purposes of this Act the amount to cover tax is to be treated as if it were general earnings consisting in the making of a sporting testimonial payment to the earner in the relevant year and falling, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner.

(5) The controller of the sporting testimonial, instead of the relevant employer, is liable to pay any Class 1A contribution in respect of any further sporting testimonial payment treated as made to the earner in accordance with subsection (4).

(6) Expressions used in this section and section 226E of ITEPA 2003 (sporting testimonial payments) have the same meaning as in that section.

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