Reform history

Social Security Contributions and Benefits (Northern Ireland) Act 1992

100 versions · 1992-02-13
2026-03-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2026-03-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-10-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-02-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-01-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-10-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-02
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-03-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-12-14
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-10-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-12-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-11-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-10-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-09-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-06-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-01-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-31
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-03-24
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-09-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-06-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-10-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-06-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992

Changes on 2015-06-01

@@ -4,7 +4,7 @@
### Preliminary
#### “Child” and “qualifying young person”
#### Child benefit.
##### 1
@@ -7386,7 +7386,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Categories of earners.
#### Outline of contributory system.
##### 4A
@@ -7828,7 +7828,7 @@
- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
#### Earnings limits and thresholds for Class 1 contributions.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
##### 35A
@@ -8064,7 +8064,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions: repayment
#### Class 3A contributions in return for units of additional pension
##### 45B
@@ -8428,9 +8428,9 @@
for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Incapacity benefit: reduction for councillor’s allowance.
#### Contributions credits for relevant parents and carers
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
##### 86A
@@ -8470,7 +8470,7 @@
## PART XIIZA — Statutory Paternity Pay
#### Bereavement allowance where no dependent children.
#### Widowed parent’s allowance.
##### 167ZA
@@ -8698,7 +8698,7 @@
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Entitlement to additional statutory paternity pay: adoption
#### Entitlement to additional statutory paternity pay: birth
##### 167ZJ
@@ -8900,7 +8900,7 @@
- (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
#### Liability to make payments
#### Entitlement: prospective adopters with whom looked after children are placed
##### 167ZO
@@ -9192,7 +9192,7 @@
- “week” means any period of 7 days.
#### Extent of entitlement and when payable: birth
#### Entitlement: birth
### Prohibition on recovery of employer’s contributions
@@ -12617,8 +12617,6 @@
[^key-2bb366aa8a3cb55c6dfab35874f90781]: [S. 136A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136A/2) substituted (16.12.2010) by [Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36)](https://www.legislation.gov.uk/ukpga/2010/36), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2010/36/section/3/2), [4(3)](https://www.legislation.gov.uk/ukpga/2010/36/section/4/3)
[^key-fc25b65ff504c16d43c97ea10100fef7]: [Act](https://www.legislation.gov.uk/ukpga/1992/7) modified (6.4.2011) by [The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2011 (S.R. 2011/52)](https://www.legislation.gov.uk/nisr/2011/52), [art. 2](https://www.legislation.gov.uk/nisr/2011/52/article/2)
[^key-1ca829fe2a3caeb3c53203499094db8e]: Figure in [s. 8(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/a) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(a)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/a), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
[^key-73a3dd2ad503bfeb01f615aab925afee]: Word in [s. 8(2)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/8/2/b) substituted (6.4.2011) by [National Insurance Contributions Act 2011 (c. 3)](https://www.legislation.gov.uk/ukpga/2011/3), [ss. 1(1)(b)](https://www.legislation.gov.uk/ukpga/2011/3/section/1/1/b), [13(1)](https://www.legislation.gov.uk/ukpga/2011/3/section/13/1)
@@ -13029,15 +13027,17 @@
[^M_F_c83f4aba-9662-4ad8-cf77-1e1df3aae868]: Words in s. 172(11A) inserted (12.4.2015) by [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [s. 1(10)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/10)[(11)(a)](https://www.legislation.gov.uk/ukpga/2015/5/section/1/11/a)
[^key-71d0854c693b8cb40df45af17c4cbbf4]: Act modified (1.6.2015) by [The Social Security (Contributions) (Republic of Chile) Order (Northern Ireland) 2015 (S.R. 2015/179)](https://www.legislation.gov.uk/nisr/2015/179), [art. 2](https://www.legislation.gov.uk/nisr/2015/179/article/2)
#### Provisions supplemental to ss. 21 and 22.
#### State maternity allowance for employed or self-employed earner.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Widowed parent’s allowance.
#### Earnings factor credits
#### Certain sums to be earnings.
#### Deemed earnings factors: 2010–11 onwards
#### Workmen’s compensation, etc.
#### Entitlement: adoption
@@ -13077,11 +13077,11 @@
1. The following abbreviations are used in this Table:—
#### Zero-rate secondary Class 1 contributions for certain apprentices
#### Non-cash vouchers provided by third parties.
#### Rate of Category B retirement pension for women.
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Category B retirement pension for women.
#### Entitlement: adoption
@@ -13143,7 +13143,7 @@
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
@@ -13177,7 +13177,7 @@
#### Mobility component for certain persons eligible for invalid carriages.
#### Persons 65 or over.
#### Mobility component for certain persons eligible for invalid carriages.
#### Entitlement: general
@@ -13223,7 +13223,7 @@
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
@@ -13787,28 +13787,28 @@
#### Entitlement: birth
#### Entitlement: prospective adopters with whom looked after children are placed
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to other cases
#### Restrictions on contracting out
#### Part XIIZB: supplementary
1. The following abbreviations are used in this Table:—
#### Entitlement: general
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to other cases
#### Restrictions on contracting out
#### Part XIIZB: supplementary
#### Liability to make payments
#### Special classes of person
1. The following abbreviations are used in this Table:—
#### Entitlement: general
#### Liability to make payments
#### Special classes of person
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
##### 5A
- (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
@@ -14215,7 +14215,7 @@
- (2) Different amounts may be prescribed in relation to different cases.
#### Relationship with benefits and other payments, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Rate and period of pay
2015-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-02-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-03-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-12-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-07-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-06-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
original version Text at this date