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
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
Changes on 2012-07-17
@@ -5077,9 +5077,9 @@
In any circumstances in which apart from this paragraph a person would—
- (a) under section 72 of the Taxes Management Act 1970 be assessable and chargeable to Class 4 contributions as trustee, guardian, tutor, curator, or committee of an incapacitated person in respect of the profits ... of a trade, profession or vocation, or
- (b) by virtue of section 8 of ITTOIA 2005 be assessed and charged to such contributions in respect of profits ... received or receivable by him in the capacity of trustee,
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) by virtue of section 8 of ITTOIA 2005 be assessed and charged to Class 4 contributions in respect of profits ... received or receivable by him in the capacity of trustee,
such contributions shall not be payable either by him or by any other person.
@@ -7294,7 +7294,7 @@
| 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
@@ -7736,7 +7736,7 @@
- (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
@@ -7786,9 +7786,9 @@
- (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
@@ -7978,7 +7978,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Incapacity benefit: reduction for councillor’s allowance.
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
##### 45B
@@ -8352,9 +8352,9 @@
- (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
@@ -10965,8 +10965,6 @@
[^c16403981]: Words in [Sch. 2 para. 4(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4/2) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(4)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/4); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16403991]: [1970 c. 9](https://www.legislation.gov.uk/ukpga/1970/9).
[^c16404071]: Words in [Sch. 2 para. 6(1)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/6/1) substituted (8.9.1998) by [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [s. 59(5)(a)](https://www.legislation.gov.uk/ukpga/1998/14/section/59/5/a); [S.I. 1998/2209](https://www.legislation.gov.uk/uksi/1998/2209), [art. 2(a)](https://www.legislation.gov.uk/uksi/1998/2209/article/2/a), [Sch. Pt. I](https://www.legislation.gov.uk/uksi/1998/2209/schedule/part/I) (subject to saving in [art. 3](https://www.legislation.gov.uk/uksi/1998/2209/article/3))
[^c16404081]: [1970 c.9](https://www.legislation.gov.uk/ukpga/1970/9).
@@ -11533,8 +11531,6 @@
[^key-d25fd6f9ccc4881f202a2d17669fc396]: Words in [Sch. 2 para. 4](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/4) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(4)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/4), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-9b2e6ae77c2ac0602007c052bf660f5a]: Words in [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/a) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(a)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/a), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-05bc4fbf74b7c724de4ebb79502b36fa]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(i)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/i) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
[^key-615f337ec6392090afb055e1d78d51b1]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 1 para. 425(5)(b)(ii)](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/425/5/b/ii), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
@@ -12733,15 +12729,19 @@
[^key-8748b9c6cec09db1e4020fdec13e70ea]: [Sch. 5 para. 7](https://www.legislation.gov.uk/ukpga/1992/7/schedule/5/paragraph/7) omitted (7.6.2012 for specified purposes) by virtue of [Pensions Act (Northern Ireland) 2012 (c. 3)](https://www.legislation.gov.uk/nia/2012/3), [ss. 3(5)](https://www.legislation.gov.uk/nia/2012/3/section/3/5), [34(3)](https://www.legislation.gov.uk/nia/2012/3/section/34/3) (with [s. 3(7)](https://www.legislation.gov.uk/nia/2012/3/section/3/7)); [S.R. 2012/233](https://www.legislation.gov.uk/nisr/2012/233), [art. 2(2)(c)](https://www.legislation.gov.uk/nisr/2012/233/article/2/2/c)
#### State maternity allowance.
[^key-6105ff52175c2c10057dff152f2182f8]: Sch. 2 para. 5(a) omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(i)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/i) (with [s. 222(5)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/5))
[^key-98b8f415663603383044892c2bae99d6]: Words in [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/2/paragraph/5/b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by [Finance Act 2012 (c. 14)](https://www.legislation.gov.uk/ukpga/2012/14), [s. 222(4)(d)(ii)](https://www.legislation.gov.uk/ukpga/2012/14/section/222/4/d/ii) (with s. 222(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
@@ -12753,7 +12753,7 @@
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: adoption
#### Entitlement to additional statutory paternity pay: birth
#### Special classes of person
@@ -12847,7 +12847,7 @@
- (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.
@@ -12879,9 +12879,9 @@
- (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
@@ -12927,7 +12927,7 @@
#### 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.
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