LegalizeReform 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
Changes on 2025-04-07
@@ -4,7 +4,7 @@
### Preliminary
#### Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
#### Category B retirement pension: general.
##### 1
@@ -1341,7 +1341,7 @@
For units of additional pension, see section 14A.
- (4) The weekly rate of the basic pension shall be £169.50 except that, so far as the sum is relevant for the purpose of calculating the lower rate of short-term incapacity benefit under section 30B(3) above, it shall be £133.25.
- (4) The weekly rate of the basic pension shall be £176.45 except that, so far as the sum is relevant for the purpose of calculating the lower rate of short-term incapacity benefit under section 30B(3) above, it shall be £135.50.
- (5A) For the purpose of this section and section 45 below and Schedules 4A and 4B to this Act—
@@ -3579,7 +3579,7 @@
- (6) In respect of any period less than a week, subsection (5) above shall have effect subject to such modifications as may be prescribed.
- (7) Subject to subsection (8) below, “*the relevant sum*” for the purposes of subsection (5) above shall be £50.00.
- (7) Subject to subsection (8) below, “*the relevant sum*” for the purposes of subsection (5) above shall be £51.00.
- (8) If an order under section 132 of the Administration Act (annual up-rating) has the effect of increasing payments of income support, from the time when the order comes into operation there shall be substituted, in subsection (5)(b) above, for the references to the sum for the time being mentioned in it references to a sum arrived at by—
@@ -7416,7 +7416,7 @@
| 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
@@ -7860,7 +7860,7 @@
- (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
@@ -8102,7 +8102,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions: repayment
#### Class 3A contributions in return for units of additional pension
##### 45B
@@ -8512,9 +8512,9 @@
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
@@ -13629,26 +13629,6 @@
[^key-344f9f862c31d31740c348c37ccab1e4]: [S. 11A](https://www.legislation.gov.uk/ukpga/1992/7/section/11A) inserted (6.4.2024 immediately after the coming into force of [2023 c. 57](https://www.legislation.gov.uk/ukpga/2023/57/contents), [Sch. para. 4(2)](https://www.legislation.gov.uk/ukpga/2023/57/schedule)) by [The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377)](https://www.legislation.gov.uk/uksi/2024/377), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2024/377/regulation/1/2), [10](https://www.legislation.gov.uk/uksi/2024/377/regulation/10) (with [reg. 1(4)](https://www.legislation.gov.uk/uksi/2024/377/regulation/1/4))
[^key-23d48cad98c38c6399c4a8cb2ec7d497]: [Sch. 7 para. 13(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/13/4): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(2)](https://www.legislation.gov.uk/nisr/2024/73/article/4/2)
[^key-4bdf2806af8c310c2753e09b90316f72]: [S. 55A](https://www.legislation.gov.uk/ukpga/1992/7/section/55A): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(5)](https://www.legislation.gov.uk/nisr/2024/73/article/4/5)
[^key-343741e099a1435cf0812532efc9fd2b]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA): sums modified (coming into force in accordance with art. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(5)](https://www.legislation.gov.uk/nisr/2024/73/article/4/5)
[^key-780613437807ce4a8ca666ca839d754d]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(4)(b)](https://www.legislation.gov.uk/nisr/2024/73/article/4/4/b)
[^key-09efe020526df5ce71e2e5ddec0bb7fd]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(5)](https://www.legislation.gov.uk/nisr/2024/73/article/4/5)
[^key-bd64224274be88972b3174631291bea1]: Sum in [s. 44(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(3)(a)](https://www.legislation.gov.uk/nisr/2024/73/article/4/3/a)
[^key-ff3c820c9a4745880cd6053dc021e563]: Sum in [s. 44(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(3)(b)](https://www.legislation.gov.uk/nisr/2024/73/article/4/3/b)
[^key-49dbdac2b5304d0ca563cba6e736a83c]: Sum in [s. 125(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/7) substituted (coming into force in accordance with art. 1(1)(h) of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(h)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/h), [22](https://www.legislation.gov.uk/nisr/2024/73/article/22)
[^key-0865a1208568ee243551b7e54266367f]: Sum in [Sch. 4 Pt. 3 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/III/paragraph/5) substituted (8.4.2024) by [The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 (S.I. 2024/247)](https://www.legislation.gov.uk/uksi/2024/247), [regs. 1(3)](https://www.legislation.gov.uk/uksi/2024/247/regulation/1/3), [7](https://www.legislation.gov.uk/uksi/2024/247/regulation/7)
[^key-c45fdd4170414b65b4334898845b7dec]: [Sch. 5 para. 7(A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/A): sum modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73)](https://www.legislation.gov.uk/nisr/2024/73), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2024/73/article/1/1/c), [4(4)(b)](https://www.legislation.gov.uk/nisr/2024/73/article/4/4/b)
[^key-3204c06e126fafea14b5a4fc31e68da0]: [S. 64(1A)(aa)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1A/aa) inserted (21.10.2024) by [The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048)](https://www.legislation.gov.uk/uksi/2024/1048), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2024/1048/article/1/2), [5(2)(a)](https://www.legislation.gov.uk/uksi/2024/1048/article/5/2/a)
[^key-ab972085da6c68a0bbb8290022d851dc]: [S. 64(1A)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/64/1A/c) inserted (21.10.2024) by [The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048)](https://www.legislation.gov.uk/uksi/2024/1048), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2024/1048/article/1/2), [5(2)(b)](https://www.legislation.gov.uk/uksi/2024/1048/article/5/2/b)
@@ -13689,9 +13669,29 @@
[^key-3591c86f8736c8168419e166f2295ed5]: Sum in [S. 153(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/153/1) substituted (6.4.2025) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(d)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/d), [8](https://www.legislation.gov.uk/nisr/2025/64/article/8)
[^key-b06353cf27e1a317e833159e21be14fc]: [Sch. 7 para. 13(4)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/13/4): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(2)](https://www.legislation.gov.uk/nisr/2025/64/article/4/2)
[^key-471116dc7079fcc0bffb41ebda66e404]: [S. 55A](https://www.legislation.gov.uk/ukpga/1992/7/section/55A): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(5)](https://www.legislation.gov.uk/nisr/2025/64/article/4/5)
[^key-73558efbb15b1da5ff73c16a144c20e9]: [S. 55AA](https://www.legislation.gov.uk/ukpga/1992/7/section/55AA): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(5)](https://www.legislation.gov.uk/nisr/2025/64/article/4/5)
[^key-909707524f486cf22a4ece1748f4a3d6]: [Sch. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(4)(b)](https://www.legislation.gov.uk/nisr/2025/64/article/4/4/b)
[^key-da423cde117f43344df8e45fb3ee3a38]: [Sch. 5A para. 2](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5A/paragraph/2): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(5)](https://www.legislation.gov.uk/nisr/2025/64/article/4/5)
[^key-6433f67dd06b52141a6dc97d8d7b16d9]: Sum in s. 44(4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(3)(a)](https://www.legislation.gov.uk/nisr/2025/64/article/4/3/a)
[^key-a00e1904f127f64c4c33f58d68165eb6]: Sum in s. 44(4) substituted (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(3)(b)](https://www.legislation.gov.uk/nisr/2025/64/article/4/3/b)
[^key-568023d6193168ad6f5cf69d9c039585]: Sum in [s. 125(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/7) substituted (coming into force in accordance with art. 1(1)(g) of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(g)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/g), [22](https://www.legislation.gov.uk/nisr/2025/64/article/22)
[^key-71ee89e60477b0a57f1c9386c3a623ba]: Sum in [Sch. 4 Pt. 3 para. 5](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4/part/III/paragraph/5) substituted (7.4.2025) by [The Child Benefit and Guardian's Allowance Up-rating Order 2025 (S.I. 2025/292)](https://www.legislation.gov.uk/uksi/2025/292), [arts. 1](https://www.legislation.gov.uk/uksi/2025/292/article/1), [4](https://www.legislation.gov.uk/uksi/2025/292/regulation/4)
[^key-ed382a05f76f546187a226f92f4d2719]: [Sch. 5 para. 7(A)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7/A): sums modified (coming into force in accordance with arts. 1(2)(3), 7 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64)](https://www.legislation.gov.uk/nisr/2025/64), [arts. 1(1)(c)](https://www.legislation.gov.uk/nisr/2025/64/article/1/1/c), [4(4)(b)](https://www.legislation.gov.uk/nisr/2025/64/article/4/4/b)
#### Provisions supplemental to ss. 21 and 22.
#### State maternity allowance for employed or self-employed earner.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Widowed parent’s allowance.
@@ -13699,322 +13699,524 @@
#### Category B retirement pension for women.
#### Workmen’s compensation, etc.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Certain sums to be earnings.
#### Relationship with benefits and other payments, etc.
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement: general
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Crown employment—Part XIIZA
#### Part XIZA: supplementary
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Rate of widowed parent’s allowance ...
#### Child benefit.
#### Rate of statutory maternity pay
#### Entitlement: birth
#### Liability to make payments
#### Rate and period of pay
#### Relationship with contractual remuneration
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Power to apply Part XlIZA to other cases
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### 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.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (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.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of a cohabiting couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people ... who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Earnings factor credits
#### Category B retirement pension for divorcee or former civil partner
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: birth
#### Relationship with contractual remuneration
#### Part XIZA: supplementary
#### Entitlement
#### Entitlement
#### Entitlement: prospective adopters with whom looked after children are placed
#### Liability to make payments
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Entitlement: birth
#### Power to apply Part XIIZB to other cases
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
#### Rate of Category B retirement pension for women.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Part XIZA: supplementary
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Rate and period of pay
#### Crown employment—Part XIIZB
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### The own occupation test.
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
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.
#### Bereavement allowance where no dependent children.
#### “Child” and “qualifying young person”
#### Rate of statutory maternity pay
#### Entitlement: birth
#### Liability to make payments
#### Rate and period of pay
#### Relationship with contractual remuneration
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Power to apply Part XlIZA to other cases
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### 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.
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 132A
- (1) Subsections (2) and (3) below apply in relation to housing benefit in the case of any person who has attained the qualifying age for state pension credit.
- (2) Regulations may make provision for section 130(1) above or any provision of section 132 above not to have effect in relation to that benefit in the case of any such person.
- (3) In relation to that benefit, regulations may make provision for the determination of the income and capital of any such person, and any such regulations may include provision applying (with such modifications as the Department thinks fit)—
- (a) section 5 of the State Pension Credit Act (Northern Ireland) 2002 (provision for treating income of spouse as income of claimant, etc.); and
- (b) section 15 of that Act (determination of income and capital for purposes of state pension credit).
- (4) Regulations under subsection (3) above may also include provision—
- (a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Department for the purposes of the State Pension Credit Act (Northern Ireland) 2002; or
- (b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—
- (i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit; and
- (ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of that section.
- (5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act (Northern Ireland) 2002.
- (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.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 141A
- (1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.
- (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—
- (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or
- (b) a member of a cohabiting couple,
that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.
- (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).
- (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).
- (5) In this section—
- “*civil partnership*” means two people ... who are civil partners of each other and are neither— separated under a court order, norseparated in circumstances in which the separation is likely to be permanent,
- “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other;
- “*married couple*” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Deemed earnings factors: 2010–11 onwards
#### Category B retirement pension for divorcee or former civil partner
#### Entitlement: general
#### Liability to make payments
#### Entitlement to additional statutory paternity pay: adoption
#### Part XIZA: supplementary
#### Entitlement
#### Entitlement
#### Liability to make payments
#### Liability to make payments
#### Part XIIZB: supplementary
#### Power to apply Part XIIZB to other cases
#### Extent of entitlement and when payable: birth
#### Power to apply Part XIIZB to other cases
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
#### Category B retirement pension for women.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Crown employment—Part XIIZA
#### Restrictions on contracting out
#### Special classes of person
#### Special classes of person
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
Maximum increase of weekly disablement pension where constant attendance needed.
##### 2A
Long-term incapacity benefit.
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
Unemployability supplement under paragraph 2 of Schedule 7.
##### 6
Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.
##### 1
Disablement pension (weekly rates).
##### 3
Increase of weekly rate of disablement pension (exceptionally severe disablement).
##### 4
Maximum of aggregate of weekly benefit payable for successive accidents.
##### 7
Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.
##### 8
Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.
##### 1A
Short-term incapacity benefit –
##### 4A
Widowed parent’s allowance
##### 9
Maximum disablement gratuity under paragraph 9 of Schedule 7.
##### 10
Widow’s pension (weekly rates).
##### 11
Widower’s pension (weekly rate).
##### 12
Weekly rate of allowance in respect of children and qualifying young persons under paragraph 18 of Schedule 7.
1. The following abbreviations are used in this Table:—
##### 7BZA
- (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax.
- (2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.
- (3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).
1. The following abbreviations are used in this Table:—
### Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
##### A1
- (1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 1 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 3A (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 1 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 3A.
- (4) Where the Category A or Category B retirement pension includes any increase under paragraphs 5 to 6A, no election under sub-paragraph (1) applies to so much of the pension as consists of that increase (an entitlement to an increase of pension in respect of such an increase after a period of deferment being conferred either by paragraphs 1 and 2 or by paragraph 2A).
##### 2A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred,
- (b) the pension includes an increase under paragraphs 5 to 6A, and
- (c) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The rate of the person’s Category A or Category B retirement pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under sub-paragraph (3).
- (3) For each complete incremental period in the person’s period of deferment, the amount of the increment shall be 1/5th per cent. of the weekly rate of the increase to which the person would have been entitled under paragraphs 5 to 6A for the period if his entitlement to the Category A or Category B retirement pension had not been deferred.
### Lump sum where pensioner’s entitlement is deferred
##### 3A
- (1) This paragraph applies where—
- (a) a person’s entitlement to a Category A or Category B retirement pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph A1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 3B (a “lump sum”).
### Calculation of lump sum
##### 3B
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
@@ -14025,7 +14227,7 @@
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the Category A or Category B retirement pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations under paragraph 7C(2).$
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
@@ -14033,208 +14235,6 @@
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of Category A or Category B retirement pension to which the person would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
### Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 3C
- (1) Subject to paragraph 8, this paragraph applies where—
- (a) a widow, widower or surviving civil partner (“W”) is entitled to a Category A or Category B retirement pension,
- (b) W was married to or was the civil partner of the other party to the marriage or civil partnership (“S”) when S died,
- (c) S’s entitlement to a Category A or Category B retirement pension was deferred when S died, and
- (d) S’s entitlement had been deferred throughout the period of 12 months ending with the day before S’s death.
- (2) W shall within the prescribed period elect in the prescribed manner either—
- (a) that paragraph 4 (entitlement to increase of pension) is to apply in relation to S’s period of deferment, or
- (b) that paragraph 7A (entitlement to lump sum) is to apply in relation to S’s period of deferment.
- (3) If no election under sub-paragraph (2) is made within the period prescribed under that sub-paragraph, W is to be treated as having made an election under sub-paragraph (2)(b).
- (4) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (2) (including one that the person is treated by sub-paragraph (3) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (2)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 4 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 7A.
- (5) The making of an election under sub-paragraph (2)(b) does not affect the application of paragraphs 5 to 6A (which relate to an increase in pension where the pensioner’s deceased spouse or civil partner had deferred an entitlement to a guaranteed minimum pension).
### Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
##### 7A
- (1) This paragraph applies where a person to whom paragraph 3C applies (“W”) has made (or is treated as having made) an election under paragraph 3C(2)(b).
- (2) W is entitled to an amount calculated in accordance with paragraph 7B (a “widowed person’s or surviving civil partner's lump sum”).
### Calculation of widowed person’s or surviving civil partner's lump sum
##### 7B
- (1) The widowed person’s or surviving civil partner's lump sum is the accrued amount for the last accrual period beginning during the period which—
- (a) began at the beginning of S’s period of deferment, and
- (b) ended on the day before S’s death.
- (2) In this paragraph—
- “S” means the other party to the marriage or civil partnership;
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within S’s period of deferment.
- (3) The accrued amount for an accrual period for W is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period mentioned in sub-paragraph (1), zero);P is—the basic pension, andhalf of the additional pension,to which S would have been entitled for the accrual period if his entitlement had not been deferred during the period mentioned in sub-paragraph (1);R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orsuch higher rate as may be prescribed in regulations made under paragraph 7C(2).$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the widowed person’s or surviving civil partner's lump sum, the amount of Category A or Category B retirement pension to which S would have been entitled for an accrual period—
- (a) includes any increase under section 47(1) and any increase under paragraph 4 of this Schedule, but
- (b) does not include—
- (i) any increase under section 83A or 85 or paragraphs 5 to 6A of this Schedule ... ,
- (ii) any graduated retirement benefit, or
- (iii) in prescribed circumstances, such other amount of Category A or Category B retirement pension as may be prescribed.
- (6) The reference in sub-paragraph (5)(a) to any increase under subsection (1) of section 47 shall be taken as a reference to any increase that would take place under that subsection if subsection (2) of that section and section 42(5) of the Pensions Act were disregarded.
- (7) In any case where—
- (a) there is a period between the death of S and the date on which W becomes entitled to a Category A or Category B retirement pension, and
- (b) one or more orders have come into force under section 132 of the Administration Act during that period,
the amount of the lump sum shall be increased in accordance with that order or those orders.
### Supplementary
##### 7C
- (1) Any lump sum calculated under paragraph 3B or 7B must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (2) Where the Secretary of State makes regulations prescribing a percentage rate for the purposes of paragraphs 3B and 7B of Schedule 5 to the Great Britain Contributions and Benefits Act, the Department may make corresponding regulations for Northern Ireland.
## SCHEDULE 5A
### Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
##### 1
- (1) Where a person’s entitlement to a shared additional pension is deferred and the period of deferment is at least 12 months, the person shall, on claiming his pension or within a prescribed period after claiming it, elect in the prescribed manner either—
- (a) that paragraph 2 (entitlement to increase of pension) is to apply in relation to the period of deferment, or
- (b) that paragraph 4 (entitlement to lump sum) is to apply in relation to the period of deferment.
- (2) If no election under sub-paragraph (1) is made within the period prescribed under that sub-paragraph, the person is to be treated as having made an election under sub-paragraph (1)(b).
- (3) Regulations—
- (a) may enable a person who has made an election under sub-paragraph (1) (including one that the person is treated by sub-paragraph (2) as having made) to change the election within a prescribed period and in a prescribed manner, if prescribed conditions are satisfied, and
- (b) if they enable a person to make an election under sub-paragraph (1)(b) in respect of a period of deferment after receiving any increase of pension under paragraph 2 by reference to that period, may for the purpose of avoiding duplication of payment—
- (i) enable an amount determined in accordance with the regulations to be recovered from the person in a prescribed manner and within a prescribed period, or
- (ii) provide for an amount determined in accordance with the regulations to be treated as having been paid on account of the amount to which the person is entitled under paragraph 4.
### Increase of pension where entitlement deferred
##### 2
- (1) This paragraph applies where a person’s entitlement to a shared additional pension is deferred and either—
- (a) the period of deferment is less than 12 months, or
- (b) the person has made an election under paragraph 1(1)(a) in relation to the period of deferment.
- (2) The rate of the person’s shared additional pension shall be increased by an amount equal to the aggregate of the increments to which he is entitled under paragraph 3, but only if that amount is enough to increase the rate of the pension by at least 1 per cent.
### Calculation of increment
##### 3
- (1) A person is entitled to an increment under this paragraph for each complete incremental period in his period of deferment.
- (2) The amount of the increment for an incremental period shall be 1/5th per cent. of the weekly rate of the shared additional pension to which the person would have been entitled for the period if his entitlement had not been deferred.
- (3) Amounts under sub-paragraph (2) shall be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
- (4) Where an amount under sub-paragraph (2) would, apart from this sub-paragraph, be a sum less than 1/2p, the amount shall be taken to be zero, notwithstanding any other provision of this Act, the Pensions Act or the Administration Act.
- (5) In this paragraph “incremental period” means any period of six days which are treated by regulations as days of increment for the purposes of this paragraph in relation to the person and pension in question.
- (6) Where one or more orders have come into force under section 132 of the Administration Act during the period of deferment, the rate for any incremental period shall be determined as if the order or orders had come into force before the beginning of the period of deferment.
- (7) The sums which are the increases in the rates of shared additional pension under this paragraph are subject to alteration by order made by the Department under section 132 of the Administration Act.
### Lump sum where entitlement to shared additional pension is deferred
##### 4
- (1) This paragraph applies where—
- (a) a person’s entitlement to a shared additional pension is deferred, and
- (b) the person has made (or is treated as having made) an election under paragraph 1(1)(b) in relation to the period of deferment.
- (2) The person is entitled to an amount calculated in accordance with paragraph 5 (a “lump sum”).
### Calculation of lump sum
##### 5
- (1) The lump sum is the accrued amount for the last accrual period beginning during the period of deferment.
- (2) In this paragraph—
- “accrued amount” means the amount calculated in accordance with sub-paragraph (3);
- “accrual period” means any period of seven days beginning with a prescribed day of the week, where that day falls within the period of deferment.
- (3) The accrued amount for an accrual period for a person is—
$$(A+P)×52(1+R100)$where—A is the accrued amount for the previous accrual period (or, in the case of the first accrual period beginning during the period of deferment, zero);P is the amount of the shared additional pension to which the person would have been entitled for the accrual period if his entitlement had not been deferred;R is—a percentage rate 2 per cent. higher than the Bank of England base rate, orif a higher rate is prescribed for the purposes of paragraphs 3B and 7B of Schedule 5 to this Act, that higher rate.$
- (4) For the purposes of sub-paragraph (3), any change in the Bank of England base rate is to be treated as taking effect—
- (a) at the beginning of the accrual period immediately following the accrual period during which the change took effect, or
- (b) if regulations so provide, at such other time as may be prescribed.
- (5) For the purposes of the calculation of the lump sum, the amount of the shared additional pension to which the person would have been entitled for an accrual period does not include, in prescribed circumstances, such amount as may be prescribed.
- (6) The lump sum must be rounded to the nearest penny, taking any 1/2p as nearest to the next whole penny.
@@ -14451,7 +14451,7 @@
- “*enactment*” includes an instrument made under an Act.
#### Special provision for married person whose spouse changed gender
#### Special provision for married people.
#### Entitlement: adoption
@@ -16057,396 +16057,396 @@
#### 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
;
- (c) in sub-paragraph (4), after paragraph (a), there were inserted—
> (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.
1. 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.
1. 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.
##### 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
;
- (c) in sub-paragraph (4), after paragraph (a), there were inserted—
> (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.
1. 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.
##### 155B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. 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.
##### 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.
## PART 12ZD — STATUTORY PARENTAL BEREAVEMENT PAY
##### 167ZZ9
- (1) A person who satisfies the conditions in subsection (2) is entitled in accordance with the following provisions of this Part to payments to be known as “*statutory parental bereavement pay*”.
- (2) The conditions are—
- (a) that the person is a bereaved parent,
- (b) that the person is in employed earner’s employment with an employer on the day on which the child dies, and
- (c) that the weekly earnings threshold is met (see subsection (5)).
- (3) For the purposes of subsection (2) an employee is a “bereaved parent” if the employee satisfies prescribed conditions as to relationship with a child who has died.
- (4) The conditions prescribed under subsection (3) may be framed, in whole or in part, by reference to the employee’s care of the child before the child’s death.
- (5) The weekly earnings threshold is met if the person’s normal weekly earnings for any continuous period of 8 weeks falling within the relevant window is not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week.
- (6) In subsection (5), the “relevant window” is the period consisting of—
- (a) the 8 weeks ending with the relevant week, and
- (b) the 8 weeks immediately following that week.
- (7) The reference in subsection (5) to a person’s normal weekly earnings is, in relation to any period after the date on which the child dies, a reference to the person’s expected normal weekly earnings for that period.
- (8) Section 167ZZ17(9) provides for the calculation of a person’s expected normal weekly earnings.
- (9) In this section “*relevant week*” means the week immediately before the one in which the child dies.
- (10) Where a person satisfies the conditions in subsection (2) as a result of the death of more than one child, the person is entitled to statutory parental bereavement pay in respect of each child.
##### 167ZZ10
- (1) A person is entitled to payments of statutory parental bereavement pay in respect of any period only if the person gives notice to whoever is liable to make the payments stating the week or weeks in respect of which they are to be paid.
- (2) Regulations may provide for the time by which notice under subsection (1) must be given.
- (3) The notice must be in writing if the person who is liable to pay the statutory parental bereavement pay so requests.
- (4) The Department may by regulations—
- (a) provide that section 167ZZ9(2)(b) or (c) or (5) to (7) have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) of this section does not have effect, or has effect subject to prescribed modifications, in such cases as may be prescribed;
- (c) impose requirements about evidence of entitlement;
- (d) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZZ9;
- (e) provide that a person is to be treated for the purposes of section 167ZZ9 as being employed for a continuous period of at least 8 weeks where—
- (i) the person has been employed by the same employer for at least 8 weeks under two or more separate contracts of service, and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZZ9;
- (g) 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,
is to be calculated or estimated for the purposes of section 167ZZ9 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 shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of the person’s earnings.
##### 167ZZ11
- (1) The liability to make payments of statutory parental bereavement pay under section 167ZZ9 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section.
- (2) The Department must by regulations make provision as to a former employer’s liability to pay statutory parental bereavement pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory parental bereavement pay.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, despite this section, liability to make payments of statutory parental bereavement pay is to be a liability of the Commissioners.
##### 167ZZ12
- (1) Statutory parental bereavement 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) Statutory parental bereavement pay is payable in respect of—
- (a) such week within the qualifying period, or
- (b) such number of weeks, not exceeding the prescribed number of weeks, within the qualifying period,
as the person entitled may choose in accordance with regulations.
- (3) Provision under subsection (2)(b) must secure that the prescribed number of weeks is not less than two.
- (4) Regulations under subsection (2)(b) may permit a person entitled to receive statutory parental bereavement pay to choose to receive such pay in respect of non-consecutive periods each of which is a week or a number of weeks.
- (5) For the purposes of subsection (2), the qualifying period is to be determined in accordance with regulations, which must secure that it is a period of at least 56 days beginning with the date of the child’s death.
- (6) A person is not liable to pay statutory parental bereavement pay to another in respect of any statutory pay week during any part of which the other works under a contract of service with the person.
- (7) It is immaterial for the purposes of subsection (6) whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (8) Except in such cases as may be prescribed, statutory parental bereavement pay is not payable to a person in respect of a statutory pay week during any part of which the person works for any employer who is not liable to pay the person statutory parental bereavement pay.
- (9) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory parental bereavement pay in respect of a statutory pay week.
- (10) Where for the purposes of this Part or of regulations it is necessary to calculate the daily rate of statutory parental bereavement pay, the amount payable by way of statutory parental bereavement pay for any date is to be taken as one seventh of the weekly rate.
- (11) In this section—
- “*statutory pay week*”, in relation to a person entitled to statutory parental bereavement pay, means a week chosen by the person as a week in respect of which statutory parental bereavement pay is to be payable;
- “*week*” means any period of seven days.
##### 167ZZ13
- (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) An agreement between an employer and an employee, authorising any deductions from statutory parental bereavement 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.
##### 167ZZ14
- (1) Any entitlement to statutory parental bereavement pay does not affect any right of a person in relation to remuneration under any contract of service (“*contractual remuneration*”); but this is subject to subsections (2) and (3).
- (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 parental bereavement pay to that person in respect of that period; and
- (b) any statutory parental bereavement 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).
##### 167ZZ15
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.
##### 167ZZ16
- (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
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) may, in particular, provide—
- (a) for any provision of this Part to apply to any such person, despite the fact that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, despite the fact that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where the person is neither domiciled nor has a place of residence in 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).
##### 167ZZ17
- (1) In this Part—
- “*child*” means a person under the age of 18 (see also section 167ZZ18 for the application of this Part in relation to stillbirths);
- “*the Department*” means the Department for the Economy in Northern Ireland;
- “*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;
- “*modifications*” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “*prescribed*” means prescribed by regulations;
- “*regulations*” means regulations made by the Department.
- (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 earnings (within the meaning of Parts 1 to 5).
- (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) 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;
and this power is without prejudice to any other power to make regulations under this Part.
- (5) In this Part, except in section 167ZZ12, “*week*” means a period of 7 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; but this does not apply to a person’s expected normal weekly earnings (as to which, see subsection (9)).
- (7) For the purposes of subsection (6), “earnings” and “relevant period” have the meaning 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) For the purposes of section 167ZZ9, a person’s expected normal weekly earnings are to be calculated in accordance with regulations; and such regulations may provide for assumptions to be made about the continuation of the person’s employment and the person’s earnings from that employment.
- (10) 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.
- (11) Regulations under subsection (10) 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;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (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 parental bereavement pay as the person’s employer under the contract.
- (12) The powers under subsections (10) and (11) are without prejudice to any other power to make regulations under this Part.
- (13) In relation to regulations made by the Department under this Part, sections 171 and 172 have effect as if references there to “the Department” were references to the Department for the Economy.
- (14) Regulations under any of subsections (4) to (11) must be made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs.
##### 167ZZ18
In this Part—
- (a) references to a child include a child stillborn after twenty-four weeks of pregnancy, and
- (b) references to the death of a child are to be read, in relation to a stillborn child, as references to the birth of the child.
##### 167ZZ19
- (1) The Department must by regulations provide that this Part and regulations under it apply in relation to a person who has experienced a miscarriage as they apply in relation to a bereaved parent as set out in section 167ZZ9 (entitlement) with such modifications, if any, as are specified in regulations.
- (2) Regulations under this section may—
- (a) specify conditions to be satisfied for the purpose of determining whether a person has experienced a miscarriage for the purposes of the regulations;
- (b) provide that this Part and regulations under it also apply in relation to a person who satisfies specified conditions as to relationship with the person who experienced the miscarriage.
1. The following abbreviations are used in this Table:—
##### 155B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. 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.
## PART 12ZD — STATUTORY PARENTAL BEREAVEMENT PAY
##### 167ZZ9
- (1) A person who satisfies the conditions in subsection (2) is entitled in accordance with the following provisions of this Part to payments to be known as “*statutory parental bereavement pay*”.
- (2) The conditions are—
- (a) that the person is a bereaved parent,
- (b) that the person is in employed earner’s employment with an employer on the day on which the child dies, and
- (c) that the weekly earnings threshold is met (see subsection (5)).
- (3) For the purposes of subsection (2) an employee is a “bereaved parent” if the employee satisfies prescribed conditions as to relationship with a child who has died.
- (4) The conditions prescribed under subsection (3) may be framed, in whole or in part, by reference to the employee’s care of the child before the child’s death.
- (5) The weekly earnings threshold is met if the person’s normal weekly earnings for any continuous period of 8 weeks falling within the relevant window is not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week.
- (6) In subsection (5), the “relevant window” is the period consisting of—
- (a) the 8 weeks ending with the relevant week, and
- (b) the 8 weeks immediately following that week.
- (7) The reference in subsection (5) to a person’s normal weekly earnings is, in relation to any period after the date on which the child dies, a reference to the person’s expected normal weekly earnings for that period.
- (8) Section 167ZZ17(9) provides for the calculation of a person’s expected normal weekly earnings.
- (9) In this section “*relevant week*” means the week immediately before the one in which the child dies.
- (10) Where a person satisfies the conditions in subsection (2) as a result of the death of more than one child, the person is entitled to statutory parental bereavement pay in respect of each child.
##### 167ZZ10
- (1) A person is entitled to payments of statutory parental bereavement pay in respect of any period only if the person gives notice to whoever is liable to make the payments stating the week or weeks in respect of which they are to be paid.
- (2) Regulations may provide for the time by which notice under subsection (1) must be given.
- (3) The notice must be in writing if the person who is liable to pay the statutory parental bereavement pay so requests.
- (4) The Department may by regulations—
- (a) provide that section 167ZZ9(2)(b) or (c) or (5) to (7) have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) of this section does not have effect, or has effect subject to prescribed modifications, in such cases as may be prescribed;
- (c) impose requirements about evidence of entitlement;
- (d) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZZ9;
- (e) provide that a person is to be treated for the purposes of section 167ZZ9 as being employed for a continuous period of at least 8 weeks where—
- (i) the person has been employed by the same employer for at least 8 weeks under two or more separate contracts of service, and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZZ9;
- (g) 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,
is to be calculated or estimated for the purposes of section 167ZZ9 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 shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of the person’s earnings.
##### 167ZZ11
- (1) The liability to make payments of statutory parental bereavement pay under section 167ZZ9 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section.
- (2) The Department must by regulations make provision as to a former employer’s liability to pay statutory parental bereavement pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory parental bereavement pay.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, despite this section, liability to make payments of statutory parental bereavement pay is to be a liability of the Commissioners.
##### 167ZZ12
- (1) Statutory parental bereavement 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) Statutory parental bereavement pay is payable in respect of—
- (a) such week within the qualifying period, or
- (b) such number of weeks, not exceeding the prescribed number of weeks, within the qualifying period,
as the person entitled may choose in accordance with regulations.
- (3) Provision under subsection (2)(b) must secure that the prescribed number of weeks is not less than two.
- (4) Regulations under subsection (2)(b) may permit a person entitled to receive statutory parental bereavement pay to choose to receive such pay in respect of non-consecutive periods each of which is a week or a number of weeks.
- (5) For the purposes of subsection (2), the qualifying period is to be determined in accordance with regulations, which must secure that it is a period of at least 56 days beginning with the date of the child’s death.
- (6) A person is not liable to pay statutory parental bereavement pay to another in respect of any statutory pay week during any part of which the other works under a contract of service with the person.
- (7) It is immaterial for the purposes of subsection (6) whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (8) Except in such cases as may be prescribed, statutory parental bereavement pay is not payable to a person in respect of a statutory pay week during any part of which the person works for any employer who is not liable to pay the person statutory parental bereavement pay.
- (9) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory parental bereavement pay in respect of a statutory pay week.
- (10) Where for the purposes of this Part or of regulations it is necessary to calculate the daily rate of statutory parental bereavement pay, the amount payable by way of statutory parental bereavement pay for any date is to be taken as one seventh of the weekly rate.
- (11) In this section—
- “*statutory pay week*”, in relation to a person entitled to statutory parental bereavement pay, means a week chosen by the person as a week in respect of which statutory parental bereavement pay is to be payable;
- “*week*” means any period of seven days.
##### 167ZZ13
- (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) An agreement between an employer and an employee, authorising any deductions from statutory parental bereavement 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.
##### 167ZZ14
- (1) Any entitlement to statutory parental bereavement pay does not affect any right of a person in relation to remuneration under any contract of service (“*contractual remuneration*”); but this is subject to subsections (2) and (3).
- (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 parental bereavement pay to that person in respect of that period; and
- (b) any statutory parental bereavement 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).
##### 167ZZ15
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.
##### 167ZZ16
- (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
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) may, in particular, provide—
- (a) for any provision of this Part to apply to any such person, despite the fact that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, despite the fact that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where the person is neither domiciled nor has a place of residence in 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).
##### 167ZZ17
- (1) In this Part—
- “*child*” means a person under the age of 18 (see also section 167ZZ18 for the application of this Part in relation to stillbirths);
- “*the Department*” means the Department for the Economy in Northern Ireland;
- “*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;
- “*modifications*” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “*prescribed*” means prescribed by regulations;
- “*regulations*” means regulations made by the Department.
- (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 earnings (within the meaning of Parts 1 to 5).
- (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) 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;
and this power is without prejudice to any other power to make regulations under this Part.
- (5) In this Part, except in section 167ZZ12, “*week*” means a period of 7 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; but this does not apply to a person’s expected normal weekly earnings (as to which, see subsection (9)).
- (7) For the purposes of subsection (6), “earnings” and “relevant period” have the meaning 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) For the purposes of section 167ZZ9, a person’s expected normal weekly earnings are to be calculated in accordance with regulations; and such regulations may provide for assumptions to be made about the continuation of the person’s employment and the person’s earnings from that employment.
- (10) 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.
- (11) Regulations under subsection (10) 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;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (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 parental bereavement pay as the person’s employer under the contract.
- (12) The powers under subsections (10) and (11) are without prejudice to any other power to make regulations under this Part.
- (13) In relation to regulations made by the Department under this Part, sections 171 and 172 have effect as if references there to “the Department” were references to the Department for the Economy.
- (14) Regulations under any of subsections (4) to (11) must be made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs.
##### 167ZZ18
In this Part—
- (a) references to a child include a child stillborn after twenty-four weeks of pregnancy, and
- (b) references to the death of a child are to be read, in relation to a stillborn child, as references to the birth of the child.
##### 167ZZ19
- (1) The Department must by regulations provide that this Part and regulations under it apply in relation to a person who has experienced a miscarriage as they apply in relation to a bereaved parent as set out in section 167ZZ9 (entitlement) with such modifications, if any, as are specified in regulations.
- (2) Regulations under this section may—
- (a) specify conditions to be satisfied for the purpose of determining whether a person has experienced a miscarriage for the purposes of the regulations;
- (b) provide that this Part and regulations under it also apply in relation to a person who satisfies specified conditions as to relationship with the person who experienced the miscarriage.
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
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
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