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
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
Changes on 2015-10-12
@@ -4,7 +4,7 @@
### Preliminary
#### Child benefit.
#### “Child” and “qualifying young person”
##### 1
@@ -16,7 +16,7 @@
shall be provided by means of contributions payable to the Inland Revenue by earners, employers and others, together with the additions under subsection (5) below and amounts payable under Article 4 of the Social Security (Northern Ireland) Order 1993.
- (2) Contributions under this Part of this Act shall be of the following six classes—
- (2) Contributions under this Part of this Act shall be of the following ... classes—
- (a) Class 1, earnings-related, payable under section 6 below, being—
@@ -24,13 +24,15 @@
- (ii) secondary Class 1 contributions from employers and other persons paying earnings;
- (b) Class 1A, payable under section 10 below . . . by persons liable to pay secondary Class 1 contributions and certain other persons;
- (b) Class 1A, payable under section 10 below ... by persons liable to pay secondary Class 1 contributions and certain other persons;
- (bb) Class 1B, payable under section 10A below by persons who are accountable to the Inland Revenue in respect of income tax on general earnings in accordance with a PAYE settlement agreement;
- (c) Class 2, flat-rate, payable ... under section 11 below by self-employed earners;
- (d) Class 3, payable under section 13 or 13A below by earners and others voluntarily with a view to providing entitlement to benefit, or making up entitlement; and
- (d) Class 3, payable under section 13 or 13A below by earners and others voluntarily with a view to providing entitlement to benefit, or making up entitlement;
- (da) Class 3A, payable by eligible people voluntarily under section 14A with a view to obtaining units of additional pension; and
- (e) Class 4, payable under section 15 below in respect of the profits or gains of a trade, profession or vocation, or under section 18 below in respect of equivalent earnings.
@@ -44,7 +46,7 @@
- (4) Schedule 1 to this Act—
- (a) shall have effect with respect to the computation, collection and recovery of contributions of Classes 1, 1A, 1B, 2 and 3, and otherwise with respect to contributions of those classes; and
- (a) shall have effect with respect to the computation, collection and recovery of contributions of Classes 1, 1A, 1B, 2 , 3 and 3A, and otherwise with respect to contributions of those classes; and
- (b) shall also, to the extent provided by regulations made under section 18 below, have effect with respect to the computation, collection and recovery of Class 4 contributions, and otherwise with respect to such contributions, . . .
@@ -1261,7 +1263,7 @@
##### 43
- (1) A person shall not be entitled for the same period to more than one retirement pension under this Part of this Act except as provided by subsection (2) below.
- (1) A person shall not be entitled for the same period to more than one retirement pension under this Part of this Act except as provided by subsection (2) below and section 61ZC below (which deals with unusual cases involving units of additional pension).
- (2) A person who, apart from subsection (1) above, would be entitled for the same period to both—
@@ -1311,7 +1313,9 @@
- (a) a basic pension payable at a weekly rate; and
- (b) an additional pension payable where there are one or more surpluses in the pensioner’s earnings factors for the relevant years.
- (b) an additional pension payable where there are one or more surpluses in the pensioner’s earnings factors for the relevant years or where the pensioner has one or more units of additional pension.
For units of additional pension, see section 14A.
- (4) The weekly rate of the basic pension shall be £115∙95 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 £101∙10.
@@ -1453,6 +1457,10 @@
- (3) In subsection (2) above the “*relevant amount*” means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 42 of the Pensions Act.
- (3A) In subsections (2) and (3) above references to additional pension do not include any amount of additional pension attributable to units of additional pension.
- (3B) For units of additional pension, see section 14A.
- (4) In this section any reference to an additional pension is a reference to that pension after any increase under section 52(3) below but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.
- (5) In ascertaining for the purposes of subsection (1) above the rate of a pensioner’s age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above, regard shall be had to the rates in force from time to time.
@@ -1601,6 +1609,10 @@
- (b) the amount of the additional pension in the Category B retirement pension.
- (3A) In subsection (3) the references to additional pension in a Category A or Category B retirement pension do not include any amount of additional pension attributable to units of additional pension.
- (3B) If an amount of additional pension in the Category B retirement pension is attributable to units of additional pension, the additional pension in the Category A retirement pension is increased by that amount (in addition to any increase under subsection (3)).
- (4) This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.
#### Special provision for married women
@@ -3242,6 +3254,8 @@
- “*trade or business*” includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;
- “*trade union*” means an association of employed earners;
- “*unit of additional pension*” means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;
- “the upper accrual point” is £770;
@@ -5757,9 +5771,13 @@
the weekly rate of unemployability supplement shall be increased by the appropriate amount specified in Schedule 4, Part V, paragraph 6.
- (2) Where for any period the beneficiary is entitled to a Category A or Category B retirement pension . . . and the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) above, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under this paragraph and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only of an amount equal to it.
- (3) In this paragraph “*the relevant amount*” means an amount equal to the additional pension reduced by the amount of any reduction in the weekly rate of the retirement . . . made by virtue of section 42 of the Pensions Act.
- (2) Where for any period the beneficiary is entitled to a Category A or Category B retirement pension ... and the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) above, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under this paragraph and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only of an amount equal to it.
- (3) In this paragraph “*the relevant amount*” means an amount equal to the additional pension reduced by the amount of any reduction in the weekly rate of the retirement ... made by virtue of section 42 of the Pensions Act.
- (3A) In sub-paragraphs (2) and (3) above references to additional pension do not include any amount of additional pension attributable to units of additional pension.
- (3B) For units of additional pension, see section 14A.
- (4) In this paragraph references to an additional pension are references to that pension after any increase under section 52(3) above but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.
@@ -7394,7 +7412,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Outline of contributory system.
#### Categories of earners.
##### 4A
@@ -7836,7 +7854,7 @@
- (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.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
#### Earnings limits and thresholds for Class 1 contributions.
##### 35A
@@ -8072,7 +8090,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Class 3A contributions in return for units of additional pension
#### Class 3A contributions: repayment
##### 45B
@@ -8436,9 +8454,9 @@
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.
#### Contributions credits for relevant parents and carers
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Incapacity benefit: reduction for councillor’s allowance.
##### 86A
@@ -8478,7 +8496,7 @@
## PART XIIZA — Statutory Paternity Pay
#### Widowed parent’s allowance.
#### Bereavement allowance where no dependent children.
##### 167ZA
@@ -8706,7 +8724,7 @@
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Entitlement to additional statutory paternity pay: birth
#### Entitlement to additional statutory paternity pay: adoption
##### 167ZJ
@@ -8908,7 +8926,7 @@
- (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
#### Entitlement: prospective adopters with whom looked after children are placed
#### Liability to make payments
##### 167ZO
@@ -9200,7 +9218,7 @@
- “week” means any period of 7 days.
#### Entitlement: birth
#### Extent of entitlement and when payable: birth
### Prohibition on recovery of employer’s contributions
@@ -9805,8 +9823,6 @@
[^c16378091]: Words in s. 1(1) added (17.3.1993) by [S.I. 1993/592 (N.I. 2)](https://www.legislation.gov.uk/nisi/1993/592), [arts. 1(2)](https://www.legislation.gov.uk/nisi/1993/592/article/1/2), [4(9)](https://www.legislation.gov.uk/nisi/1993/592/article/4/9)
[^c16378101]: Word in s. 1(2) substituted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by [S.I. 1998/1506](https://www.legislation.gov.uk/uksi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/uksi/1998/1506/article/78/1), [Sch. 6 para. 38(1)](https://www.legislation.gov.uk/uksi/1998/1506/schedule/6/paragraph/38/1); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
[^c16378111]: Words in s. 1(2)(b) repealed (with effect in relation to tax year 2000-2001 and subsequent tax years) by [2000 c. 19](https://www.legislation.gov.uk/ukpga/2000/19), [ss. 78(1)(8)](https://www.legislation.gov.uk/ukpga/2000/19/section/78/1/8), [85](https://www.legislation.gov.uk/ukpga/2000/19/section/85), [Sch. 9 Pt. VIII(2)](https://www.legislation.gov.uk/ukpga/2000/19/schedule/9/part/VIII/2), note 1 (with s. 78(9))
[^c16378121]: S. 1(2)(bb) inserted (9.9.1998 for the purpose of making regulations and 6.4.1999 otherwise) by [S.I. 1998/1506 (N.I. 10)](https://www.legislation.gov.uk/nisi/1998/1506), [art. 78(1)](https://www.legislation.gov.uk/nisi/1998/1506/article/78/1), [Sch. 6 para. 38(1)](https://www.legislation.gov.uk/nisi/1998/1506/schedule/6/paragraph/38/1); [S.R. 1998/312](https://www.legislation.gov.uk/nisr/1998/312), [art. 2(b)](https://www.legislation.gov.uk/nisr/1998/312/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1998/312/schedule/part/II)
@@ -12805,8 +12821,6 @@
[^key-b5350aa7088c3f2ffe01179f05f05234]: [Sch. 1 para. 6(4C)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/6/4C) inserted (with effect in relation to payments in respect of Class 1 national insurance contributions and construction industry scheme payments made on or after 20.5.2014 which are made for the tax year 2014-15 or for a subsequent tax year) by [The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments) (Consequential Amendments) Order 2014 (S.I. 2014/1283)](https://www.legislation.gov.uk/uksi/2014/1283), [art. 1(1)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/1)[(2)](https://www.legislation.gov.uk/uksi/2014/1283/article/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2014/1283/schedule/paragraph/3)
[^key-cd4f42f204d0e24c0f72c35d23742088]: [Ss. 14A-14C](https://www.legislation.gov.uk/ukpga/1992/7/section/14A) and cross-heading inserted (1.10.2014 for specified purposes) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/17); [S.I. 2014/2377](https://www.legislation.gov.uk/uksi/2014/2377), [art. 2(1)(a)(ii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/1/a/ii)[(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/3/d/iii)
[^key-7bb8390855f03cb2849dc27fead7c69d]: Word in [s. 172(11A)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/11A) inserted (13.10.2014) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 20](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/20); [S.I. 2014/2727](https://www.legislation.gov.uk/uksi/2014/2727), [art. 2](https://www.legislation.gov.uk/uksi/2014/2727/article/2)
[^key-1b2bd9d12120ef56338ed2c984f58783]: Word in [s. 1(2)(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/c) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 11](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/11), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
@@ -13041,23 +13055,53 @@
[^M_C_e39986b8-5d0b-4dd4-952b-c1e2591d75da]: Act modified (16.12.1995) by [S.I. 1995/3213 (N.I. 22)](https://www.legislation.gov.uk/nisi/1995/3213), [arts. 1(3)](https://www.legislation.gov.uk/nisi/1995/3213/article/1/3), [123](https://www.legislation.gov.uk/nisi/1995/3213/article/123), [Sch. 2 Pt. I para. 1](https://www.legislation.gov.uk/nisi/1995/3213/schedule/2/part/I/paragraph/1) Act modified (1.9.1999) by: [S.R. 1999/349](https://www.legislation.gov.uk/nisr/1999/349), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/349/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/349/schedule); [S.R. 1999/350](https://www.legislation.gov.uk/nisr/1999/350), [reg. 2(2)](https://www.legislation.gov.uk/nisr/1999/350/regulation/2/2), [Sch.](https://www.legislation.gov.uk/nisr/1999/350/schedule) Act modified (5.10.1999) by [1999 c. 10](https://www.legislation.gov.uk/ukpga/1999/10), [ss. 2](https://www.legislation.gov.uk/ukpga/1999/10/section/2), [20](https://www.legislation.gov.uk/ukpga/1999/10/section/20), [Sch. 2 para. 29](https://www.legislation.gov.uk/ukpga/1999/10/schedule/2/paragraph/29) Act modified (1.8.2000) by [S.R. 2000/246](https://www.legislation.gov.uk/nisr/2000/246), [art. 2](https://www.legislation.gov.uk/nisr/2000/246/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/246/schedule) Act modified by [S.R. 2000/377](https://www.legislation.gov.uk/nisr/2000/377), [art. 2](https://www.legislation.gov.uk/nisr/2000/377/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2000/377/schedule) (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)
[^key-69c7d7421080380c5a50ceeb76f5ae6a]: Words in [s. 45(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/a) inserted (16.7.2015 for specified purposes) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/a); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l)
[^key-0a0c2b3425f0973531ea1c3e0db3bbdc]: [S. 45(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/b) and preceding word inserted (16.7.2015 for specified purposes) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/b); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l)
[^key-35d5dc88fafcebbdb58b0f37d1273b74]: [S. 45(2)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/e) and preceding word inserted (16.7.2015 for specified purposes) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/3); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l)
[^key-650e2da56424c80a3eb4ffe5dcca7ad9]: [S. 45(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2A) inserted (16.7.2015 for specified purposes) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/4); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l)
[^key-cd4f42f204d0e24c0f72c35d23742088]: [Ss. 14A-14C](https://www.legislation.gov.uk/ukpga/1992/7/section/14A) and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 17](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/17); [S.I. 2014/2377](https://www.legislation.gov.uk/uksi/2014/2377), [art. 2(1)(a)(ii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/1/a/ii)[(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2014/2377/article/2/3/d/iii); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-69c7d7421080380c5a50ceeb76f5ae6a]: Words in [s. 45(1)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/a) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/a); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-0a0c2b3425f0973531ea1c3e0db3bbdc]: [S. 45(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/1/b) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(2)(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/2/b); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-35d5dc88fafcebbdb58b0f37d1273b74]: [S. 45(2)(e)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2/e) and preceding word inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(3)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/3); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-650e2da56424c80a3eb4ffe5dcca7ad9]: [S. 45(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/45/2A) inserted (16.7.2015 for specified purposes, 12.10.2015 in so far as not already in force) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 4(4)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/4/4); [S.R. 2015/307](https://www.legislation.gov.uk/nisr/2015/307), [art. 2(2)(l)](https://www.legislation.gov.uk/nisr/2015/307/article/2/2/l); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4b24847fbc3faa369e7d763696c9291b]: Word in [s. 1(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2) omitted (12.10.2015) by virtue of [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(a)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/a); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-caef3e0f55368da6f4f2e7c4e6603bb3]: [S. 1(2)(da)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/2/da) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(2)(b)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/2/b); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-1a29684586bd472be4a22499330a9623]: Words in [s. 1(4)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/4/a) substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 16(3)](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/16/3); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-4737e71a6e2ef33ee94e280292d1df2e]: [S. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1)[(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1A) substituted for [s. 14A(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/14A/1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by [The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746)](https://www.legislation.gov.uk/uksi/2014/2746), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/2)[(3)](https://www.legislation.gov.uk/uksi/2014/2746/regulation/1/3), [3](https://www.legislation.gov.uk/uksi/2014/2746/regulation/3)
[^M_C_246be113-fc4a-4880-c582-66eb583f0f04]: S. 14A(2) modified (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 18](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/18); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-d1ea2ba48c0ac65287746be15eb5da4b]: Word in [s. 43(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/43/1) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 2](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/2); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-4bab43664d588438805c89bd4e862681]: Words in [s. 44(3)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3/b) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(a)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/a); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-568df1c3d605bb0eaa7ede617ca974a7]: Words in [s. 44(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/44/3) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 3(b)](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/3/b); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-509e3cfa48ff55c54a03f924842333a0]: [S. 47(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/47/3B) inserted (12.10.2015) by [The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308)](https://www.legislation.gov.uk/nisr/2015/308), [arts. 1](https://www.legislation.gov.uk/nisr/2015/308/article/1), [2(2)](https://www.legislation.gov.uk/nisr/2015/308/article/2/2)
[^key-559a0bd8b3820b43b58bd09bec7fd7f3]: [S. 52(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3A)[(3B)](https://www.legislation.gov.uk/ukpga/1992/7/section/52/3B) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 5](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/5); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-123f9c0c22a08be1593f9b8412f3f301]: [Ss. 61ZA-61ZC](https://www.legislation.gov.uk/ukpga/1992/7/section/61ZA) inserted (12.10.2015) by [Pensions Act (Northern Ireland) 2015 (c. 5)](https://www.legislation.gov.uk/nia/2015/5), [s. 53(1)](https://www.legislation.gov.uk/nia/2015/5/section/53/1), [Sch. 15 para. 6](https://www.legislation.gov.uk/nia/2015/5/schedule/15/paragraph/6); [S.R. 2015/329](https://www.legislation.gov.uk/nisr/2015/329), [art. 2(3)](https://www.legislation.gov.uk/nisr/2015/329/article/2/3)
[^key-2dd3175d0accd78801aec73ba1cb8fae]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) inserted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 19](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/19); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-44e31d8c8292e3a5bb5100388283936d]: Words in [Sch. 1](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1) heading substituted (12.10.2015) by [Pensions Act 2014 (c. 19)](https://www.legislation.gov.uk/ukpga/2014/19), [s. 56(1)](https://www.legislation.gov.uk/ukpga/2014/19/section/56/1), [Sch. 15 para. 21](https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/21); [S.I. 2015/1670](https://www.legislation.gov.uk/uksi/2015/1670), [art. 2(b)](https://www.legislation.gov.uk/uksi/2015/1670/article/2/b)
[^key-bf91ba08ec7d0e8667f3a57fe417b912]: [Sch. 7 para. 3(3A)(3B)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/7/paragraph/3/3A/3B) inserted (12.10.2015) by [The Pensions (2015 Act) (Consequential Amendments) (Units of Additional Pension) Order (Northern Ireland) 2015 (S.R. 2015/308)](https://www.legislation.gov.uk/nisr/2015/308), [arts. 1](https://www.legislation.gov.uk/nisr/2015/308/article/1), [2(3)](https://www.legislation.gov.uk/nisr/2015/308/article/2/3)
#### Provisions supplemental to ss. 21 and 22.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### State maternity allowance for employed or self-employed earner.
#### Widowed parent’s allowance.
#### Deemed earnings factors: 2010–11 onwards
#### Workmen’s compensation, etc.
#### Earnings factor credits
#### Certain sums to be earnings.
#### Entitlement: adoption
@@ -13097,11 +13141,11 @@
1. The following abbreviations are used in this Table:—
#### The age-related secondary percentage
#### Liability of third party provider of benefits in kind.
#### Category B retirement pension for women.
#### Zero-rate secondary Class 1 contributions for certain apprentices
#### Non-cash vouchers provided by third parties.
#### Rate of Category B retirement pension for women.
#### Entitlement: adoption
@@ -13163,7 +13207,7 @@
- (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.
#### The own occupation test.
#### 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.
@@ -13197,7 +13241,7 @@
#### Mobility component for certain persons eligible for invalid carriages.
#### Mobility component for certain persons eligible for invalid carriages.
#### Persons 65 or over.
#### Entitlement: general
@@ -13243,7 +13287,7 @@
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Assembly, etc. control of regulations and orders.
#### Regulations and orders - general.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
@@ -13807,7 +13851,7 @@
#### Entitlement: birth
#### Entitlement: prospective adopters with whom looked after children are placed
#### Entitlement: general
#### Crown employment—Part XIIZA
@@ -14235,7 +14279,7 @@
- (2) Different amounts may be prescribed in relation to different cases.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Relationship with benefits and other payments, etc.
#### Rate and period of pay
@@ -14529,7 +14573,13 @@
##### 14A
- (1) An eligible person is entitled to pay a Class 3A contribution in return for a unit of additional pension.
- (1) An eligible person is entitled to pay a Class 3A contribution before the cut-off date, in return for a unit of additional pension.
- (1A) The cut-off date is—
- (a) 5th April 2017, or
- (b) if later the end of the 30-day period beginning with the day on which the person is sent information about Class 3A contributions by Her Majesty’s Revenue and Customs in response to a request made before 6th April 2017.
- (2) A person is eligible to pay a Class 3A contribution if the person—
@@ -15280,3 +15330,53 @@
- (9) In subsection (2)(b) “apprentice” has such meaning as the Treasury may prescribe.
- (10) The Treasury may by regulations amend subsection (2)(a) so as to alter the age that an earner must be in order to be a relevant apprentice (and regulations under this subsection may have the effect of allowing anyone who is of an age at which secondary Class 1 contributions are payable to be a relevant apprentice).
##### 61ZA
- (1) This section applies to a person who has one or more units of additional pension if the person—
- (a) is not entitled to a Category A retirement pension, but
- (b) would be entitled to a Category A retirement pension if the relevant contribution conditions were satisfied.
- (2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to a Category A retirement pension.
- (3) But where a person is entitled to a Category A retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.
- (4) For units of additional pension, see section 14A.
##### 61ZB
- (1) This section applies to a person whose spouse or civil partner died with one or more units of additional pension if the person—
- (a) is not entitled to a Category B retirement pension as a result of the death, but
- (b) would be entitled to a Category B retirement pension as a result of the death if the relevant contribution conditions were satisfied.
- (2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to that Category B retirement pension.
- (3) But where a person is entitled to a Category B retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.
- (4) For units of additional pension, see section 14A.
##### 61ZC
- (1) Section 43 does not prevent a person from being entitled for the same period to both—
- (a) a Category A retirement pension because of section 61ZA, and
- (b) one Category B retirement pension.
- (2) Section 43 does not prevent a person from being entitled for the same period to both—
- (a) a Category A retirement pension, and
- (b) one Category B retirement pension because of section 61ZB (or, if there is more than one such Category B retirement pension, the most favourable of them).
- (3) Accordingly—
- (a) in section 43(2)(a) the reference to “a Category A or a Category B retirement pension”, in a case in which subsection (1) or (2) of this section applies, includes “a Category A and a Category B retirement pension”,
- (b) in sections 43(3)(a) and (aa), 51A and 52 “*Category A retirement pension*” does not include a pension to which a person is entitled because of section 61ZA, and
- (c) in sections 43(3)(a) and 52 “*Category B retirement pension*” does not include a pension to which a person is entitled because of section 61ZB.
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