Reform history
Social Security Contributions and Benefits (Northern Ireland) Act 1992
100 versions
· 1992-02-13
2026-03-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2026-03-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-10-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-02-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-01-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-10-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-02
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-03-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-12-14
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-10-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-12-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-11-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-10-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-09-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-06-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-01-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-31
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-03-24
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-09-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-06-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-10-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-06-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
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
Changes on 2014-04-01
@@ -710,7 +710,7 @@
##### 21
- (1) Entitlement to any benefit specified in section 20(1) above, other than short-term incapacity benefit under subsection (1)(b) of section 30A below, long-term incapacity benefit under section subsection (5) of that section, maternity allowance under section 35 below or short-term or long-term incapacity benefit under section 40 or 41 belowor a shared additional pension under section 55A below, depends on contribution conditions being satisfied (either by the claimant or by some other person, according to the particular benefit).
- (1) Entitlement to any benefit specified in section 20(1) above, other than short-term incapacity benefit under subsection (1)(b) of section 30A below, long-term incapacity benefit under section subsection (5) of that section, maternity allowance under section 35 or 35B below or short-term or long-term incapacity benefit under section 40 or 41 belowor a shared additional pension under section 55A below, depends on contribution conditions being satisfied (either by the claimant or by some other person, according to the particular benefit).
- (2) The class or classes of contribution which, for the purposes of subsection (1) above, are relevant in relation to each of those benefits are as follows—
@@ -915,7 +915,7 @@
##### 35
- (1) A woman shall be entitled to a maternity allowance, at the appropriate weekly rate determined under section 35A below, if—
- (1) A woman shall be entitled to a maternity allowance under this section, at the appropriate weekly rate determined under section 35A below, if—
- (a) she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and
@@ -925,11 +925,11 @@
- (d) she is not entitled to statutory maternity pay for the same week in respect of the same pregnancy.
- (2) Subject to the following provisions of this section, a maternity allowance shall be payable for the period (“*the maternity allowance period*”) which, if she were entitled to statutory maternity pay, would be the maternity pay period under section 161 below.
- (2) Subject to the following provisions of this section, a maternity allowance under this section shall be payable for the period (“*the maternity allowance period*”) which, if she were entitled to statutory maternity pay, would be the maternity pay period under section 161 below.
- (3) Regulations may provide—
- (a) for disqualifying a woman for receiving a maternity allowance if—
- (a) for disqualifying a woman for receiving a maternity allowance under this section if—
- (i) during the maternity allowance period, except in prescribed cases, she does any work in employment as an employed or self-employed earner;
@@ -939,15 +939,15 @@
- (b) that this section and section 35A below shall have effect subject to prescribed modifications in relation to cases in which a woman has been confined and—
- (i) has not made a claim for a maternity allowance in expectation of that confinement (other than a claim which has been disallowed); or
- (ii) has made a claim for a maternity allowance in expectation of that confinement (other than a claim which has been disallowed), but she was confined more than 11 weeks before the expected week of confinement.
- (i) has not made a claim for a maternity allowance under this section in expectation of that confinement (other than a claim which has been disallowed); or
- (ii) has made a claim for a maternity allowance under this section in expectation of that confinement (other than a claim which has been disallowed), but she was confined more than 11 weeks before the expected week of confinement.
- (c) that subsection (2) above shall have effect subject to prescribed modifications in relation to cases in which a woman fails to satisfy the conditions referred to in subsection (1)(b) or (c) above at the commencement of the 11th week before the expected week of confinement, but subsequently satisfies those conditions at any time before she is confined.
- (4) A woman who has become entitled to a maternity allowance shall cease to be entitled to it if she dies before the beginning of the maternity allowance period; and if she dies after the beginning, but before the end, of that period, the allowance shall not be payable for any week subsequent to that in which she dies.
- (5) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of a maternity allowance the amount payable by way of that allowance for any day shall be taken as one seventh of the weekly rate of the allowance.
- (4) A woman who has become entitled to a maternity allowance under this section shall cease to be entitled to it if she dies before the beginning of the maternity allowance period; and if she dies after the beginning, but before the end, of that period, the allowance shall not be payable for any week subsequent to that in which she dies.
- (5) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of a maternity allowance under this section the amount payable by way of that allowance for any day shall be taken as one seventh of the weekly rate of the allowance.
- (6) In this section “*confinement*” means—
@@ -961,7 +961,7 @@
- (6B) Whenever the Secretary of State makes an order under section 35(6B) of the Great Britain Contributions and Benefits Act (increase of maternity allowance threshold), the Department may make a corresponding order for Northern Ireland.
- (7) The fact that the mother of a child is being paid maternity allowance shall not be taken into consideration by any court in deciding whether to order payment of expenses incidental to the birth of the child.
- (7) The fact that the mother of a child is being paid maternity allowance under this section shall not be taken into consideration by any court in deciding whether to order payment of expenses incidental to the birth of the child.
### Benefits for widows and widowers
@@ -7290,7 +7290,7 @@
| 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
@@ -7732,7 +7732,7 @@
- (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
@@ -7782,9 +7782,9 @@
- (3) In this section, and in sections 39A and 39B below, “the appointed day” means the day appointed for the coming into operation of Articles 51 to 53 of the Welfare Reform and Pensions (Northern Ireland) Order 1999.
#### Non-cash vouchers provided by third parties.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Liability of third party provider of benefits in kind.
#### Contributions credits for relevant parents and carers
##### 39A
@@ -7974,7 +7974,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Incapacity benefit: reduction for councillor’s allowance.
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
##### 45B
@@ -8348,9 +8348,9 @@
- (2) Regulations may provide that where the person in respect of whom an increase of benefit is claimed has earnings in excess of such amount as may be prescribed there shall be no increase of benefit under this section.
#### Bereavement allowance where no dependent children.
#### Earnings factor credits
#### Widowed parent’s allowance.
#### Deemed earnings factors: 2010–11 onwards
##### 142A
@@ -12689,10 +12689,6 @@
[^key-3275588401c57f41ec14cdea1560eb01]: [Sch. 1 para. 7B](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/7B) modified (1.4.2013) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [Sch. 38 para. 55](https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/55); [S.I. 2013/279](https://www.legislation.gov.uk/uksi/2013/279), [art. 2](https://www.legislation.gov.uk/uksi/2013/279/article/2)
[^M_F_d77ee714-7006-452c-f3dc-5df6a2b0a7c0]: Sch. 4 sums amended and confirmed (with effect in accordance with arts. 1(2), 6 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2013 (S.R. 2013/69)](https://www.legislation.gov.uk/nisr/2013/69), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2013/69/article/1/1/b), [3](https://www.legislation.gov.uk/nisr/2013/69/article/3), [Sch. 1](https://www.legislation.gov.uk/nisr/2013/69/schedule/1), so that Sch. 4 (except Pt. III para. 5) has effect as set out in Sch. 1 to that Rule
[^key-3e079b9684292ef5465398afccd485c3]: S. 80 (as saved) amended by [The Social Security Benefits Up-rating Order (Northern Ireland) 2013 (S.R. 2013/69)](https://www.legislation.gov.uk/nisr/2013/69), [arts. 1(1)(d)](https://www.legislation.gov.uk/nisr/2013/69/article/1/1/d), [7](https://www.legislation.gov.uk/nisr/2013/69/article/7)
[^key-6b0367afba519574619f53461cab64da]: Sum in [s. 11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/1) substituted (6.4.2013) by [The Social Security (Contributions) (Re-rating) Order 2013 (S.I. 2013/559)](https://www.legislation.gov.uk/uksi/2013/559), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2013/559/article/1/1), [2(a)](https://www.legislation.gov.uk/uksi/2013/559/article/2/a)
[^key-a0b6e22676571d73681ea7871958820c]: Sum in [s. 11(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/4) substituted (6.4.2013) by [The Social Security (Contributions) (Re-rating) Order 2013 (S.I. 2013/559)](https://www.legislation.gov.uk/uksi/2013/559), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2013/559/article/1/1), [2(b)](https://www.legislation.gov.uk/uksi/2013/559/article/2/b)
@@ -12747,15 +12743,31 @@
[^key-0eceb07e85301dc37d1cda7191af02ba]: [Sch. 2 para. 9 and cross-heading](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/crossheading/husband-and-wife-198990-and-previous-years-of-assessment) omitted (13.3.2014) by virtue of [National Insurance Contributions Act 2014 (c. 7)](https://www.legislation.gov.uk/ukpga/2014/7), [s. 17(2)(b)](https://www.legislation.gov.uk/ukpga/2014/7/section/17/2/b)
#### State maternity allowance.
[^M_F_07fd95e0-9d31-4a56-c8f8-0b1611a614f4]: Sch. 4 sums amended and confirmed (with effect in accordance with arts. 1(2), 6 of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2014 (S.R. 2014/78)](https://www.legislation.gov.uk/nisr/2014/78), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2014/78/article/1/1/b), [3](https://www.legislation.gov.uk/nisr/2014/78/article/3/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2014/78/schedule/1), so that Sch. 4 (except Pt. III para. 5) has effect as set out in Sch. 1 to that Rule
[^key-c89802c45f227ac9f9ad60af21187331]: S. 80 (as saved) amended by [The Social Security Benefits Up-rating Order (Northern Ireland) 2014 (S.R. 2014/78)](https://www.legislation.gov.uk/nisr/2014/78), [arts. 1(1)(d)](https://www.legislation.gov.uk/nisr/2014/78/article/1/1/d), [7](https://www.legislation.gov.uk/nisr/2014/78/article/7/b)
[^key-3eb951a206efe648952192bba46a49f0]: Words in [s. 21(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/21/1) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(2)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/2)
[^M_F_aad8fb0b-9dcf-4120-9fc1-085e7e851c60]: Words in s. 35 inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(b)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/b)
[^key-ece337a857b3af58d0ff4e3b8fc95ab3]: Words in s. 35(7) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(c)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/c)
[^M_F_ae522cac-761a-47d9-bd1c-e5fadc3572a6]: Words in s. 35 heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(3)(a)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/3/a)
[^key-5068c13aedd3fd44ecc3fe31e679131a]: Words in s. 35A heading inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(4)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/4)
[^key-ddb29d09ade2df5b8b8e19c955daa82b]: [S. 35B](https://www.legislation.gov.uk/ukpga/1992/7/section/35B) inserted (1.4.2014 with effect in accordance with reg. 1(2) of the amending S.I.) by [The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations (Northern Ireland) 2014 (S.R. 2014/102)](https://www.legislation.gov.uk/nisr/2014/102), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2014/102/regulation/1/1), [2(5)](https://www.legislation.gov.uk/nisr/2014/102/regulation/2/5)
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Bereavement allowance where no dependent children.
#### Rate of Category B retirement pension for women.
#### Persons 65 or over.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Category B retirement pension for women.
#### Mobility component for certain persons eligible for invalid carriages.
#### Relationship with benefits and other payments, etc.
#### Entitlement: adoption
@@ -12767,7 +12779,7 @@
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: adoption
#### Entitlement to additional statutory paternity pay: birth
#### Special classes of person
@@ -12861,7 +12873,7 @@
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
@@ -12893,9 +12905,9 @@
- (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
#### Workmen’s compensation, etc.
#### Child benefit.
#### Certain sums to be earnings.
#### “Child” and “qualifying young person”
#### Entitlement: general
@@ -12941,7 +12953,7 @@
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
@@ -14250,3 +14262,49 @@
- (5) Regulations under this section are to be made with the concurrence of the Department.
- (6) Section 4(4) of the Limited Liability Partnerships Act 2000 does not limit the provision that may be made by regulations under this section.
##### 35B
- (1) A woman (W) shall be entitled to a maternity allowance under this section, at the weekly rate given by subsection (3), if—
- (a) W has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and
- (b) for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement, W has worked with a person (S) who at the time of her doing so—
- (i) was her spouse or civil partner, and
- (ii) was engaged in employment as a self-employed earner; and
- (c) S is liable to pay a class 2 contribution in respect of the 26 weeks referred to in paragraph (1)(b); and
- (d) W is not entitled to a maternity allowance under section 35, or statutory maternity pay, for the same week in respect of the same pregnancy.
- (2) In this section—
- (a) a reference to W working with S is a reference to W participating in the activities engaged in by S as a self-employed earner, performing the same tasks or ancillary tasks, without being employed by S or being in partnership with S; and
- (b) a reference to W ceasing to work with S is a reference to W ceasing to do so either permanently or until after her confinement.
- (3) The rate of allowance under this section for any particular week is 90 per cent. of the amount of the maternity allowance threshold for the tax year in which the week ends.
- (4) Subject to subsections (10) and (11), a maternity allowance under this section shall be payable for the period of 14 weeks (“the 14-week period”) beginning as set out in subsection (5), (6), (7) or (8) (whichever applies).
- (5) If W ceases to work with S before the commencement of the 11th week before the expected week of confinement, the 14-week period begins with the commencement of the 11th week before the expected week of confinement.
- (6) If W ceases to work with S on a day that falls within the period beginning with the commencement of the 11th week before the expected week of confinement and ending with the end of the 5th week before the expected week of confinement, the 14-week period begins immediately after that day.
- (7) If on a day that falls within the period beginning with the commencement of the 4th week before the expected week of confinement and ending with the date of confinement—
- (a) W ceases to work with S, or
- (b) she refrains from working with S wholly or partly because of her pregnancy or confinement,
the 14-week period begins immediately after the day on which she ceases or refrains.
- (8) If none of subsections (5) to (7) applies, the 14-week period begins immediately after the date of confinement.
- (9) In relation to maternity allowance under this section, a reference in a provision contained in or made under any enactment to the maternity allowance period shall be read as a reference to the 14-week period.
- (10) Subsections (4) to (7) of section 35 have effect for the purposes of this section as they have effect for the purposes of that section (reading references to the maternity allowance period as references to the 14-week period).
- (11) Regulations under section 35 may make provision for the purposes of this section corresponding or similar to the provision that may be made by virtue of subsection (3)(a), (b) or (c) of that section.
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