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
Changes on 2013-04-01
@@ -7294,7 +7294,7 @@
| 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
@@ -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.
#### 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
@@ -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.
#### Liability of third party provider of benefits in kind.
#### Contributions credits for relevant parents and carers
#### Non-cash vouchers provided by third parties.
#### Records of earnings and calculation of earnings factors in absence of records.
##### 39A
@@ -7978,7 +7978,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
#### Incapacity benefit: reduction for councillor’s allowance.
##### 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.
#### Widowed parent’s allowance.
#### Deemed earnings factors: 2010–11 onwards
#### Bereavement allowance where no dependent children.
#### Earnings factor credits
##### 142A
@@ -12673,10 +12673,6 @@
[^key-622a7be65dd773a7dd940b83fe7b00a0]: Words in [Sch. 4B para. 12](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/12) inserted (3.1.2012) by [Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)](https://www.legislation.gov.uk/nia/2008/13), [s. 118(1)](https://www.legislation.gov.uk/nia/2008/13/section/118/1), [Sch. 3 para. 12(9)(b)](https://www.legislation.gov.uk/nia/2008/13/schedule/3/paragraph/12/9/b) (with [s. 73](https://www.legislation.gov.uk/nia/2008/13/section/73)); [S.R. 2011/441](https://www.legislation.gov.uk/nisr/2011/441), [art. 2(c)(xii)](https://www.legislation.gov.uk/nisr/2011/441/article/2/c/xii)
[^M_F_9816913b-0b4c-41f6-af81-2eea8b0624e5]: 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) 2012 (S.R. 2012/116)](https://www.legislation.gov.uk/nisr/2012/116), [arts. 1(1)(b)](https://www.legislation.gov.uk/nisr/2012/116/article/1/1/b), [3(2)](https://www.legislation.gov.uk/nisr/2012/116/article/3/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2012/116/schedule/1), so that Sch. 4 (except Pt. III para. 5) has effect as set out in Sch. 1 to that Rule
[^M_F_f5723456-52d5-41b6-c326-7756acd38aff]: S. 80 (as saved) amended by [The Social Security Benefits Up-rating Order (Northern Ireland) 2012 (S.R. 2012/116)](https://www.legislation.gov.uk/nisr/2012/116), [arts. 1(1)(d)](https://www.legislation.gov.uk/nisr/2012/116/article/1/1/d), [8](https://www.legislation.gov.uk/nisr/2012/116/article/8/a)
[^key-ab1abec14cb6988f97d67b71eb79c025]: Sum in [Sch. 4B para. 13(2)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/13/2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by [The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89)](https://www.legislation.gov.uk/nisr/2012/89), [arts. 1](https://www.legislation.gov.uk/nisr/2012/89/article/1), [2](https://www.legislation.gov.uk/nisr/2012/89/article/2)
[^key-0f4f1410955fd64d2b82b30fbf801e18]: Sum in [s. 11(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/11/1) substituted (6.4.2012) by [The Social Security (Contributions) (Re-rating) Order 2012 (S.I. 2012/807)](https://www.legislation.gov.uk/uksi/2012/807), [arts. 1](https://www.legislation.gov.uk/uksi/2012/807/article/1), [2(a)](https://www.legislation.gov.uk/uksi/2012/807/article/2/a)
@@ -12733,1474 +12729,1480 @@
[^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))
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[^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)
#### State maternity allowance.
#### Bereavement allowance where no dependent children.
#### Category B retirement pension for women.
#### Mobility component for certain persons eligible for invalid carriages.
#### Rate of Category B retirement pension for women.
#### Persons 65 or over.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Entitlement: adoption
#### Liability to make payments
#### Entitlement: general
#### Restrictions on contracting out
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: adoption
#### Special classes of person
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Liability to make payments
#### Rate and period of pay
#### Rate and period of pay
#### Restrictions on contracting out
#### Crown employment—Part XIIZB
#### Crown employment—Part XIIZB
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Power to apply Part XIIZB to adoption cases not involving placement
*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:—
#### Records of earnings and calculation of earnings factors in absence of records.
#### Provisions supplemental to ss. 21 and 22.
#### Pension increase (person with care of children or qualifying young persons).
#### Entitlement: adoption
#### Entitlement: general
#### Entitlement: general
#### Relationship with contractual remuneration
#### Restrictions on contracting out
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### 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:—
##### 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 an unmarried couple or a cohabiting same-sex 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 of the same sex 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 same-sex couple*” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
- “*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
- “*unmarried couple*” means a man and a woman who are not a married couple but are living together as husband and wife.
- (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.
#### Entitlement: general
#### Liability to make payments
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Liability to make payments
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Short title, commencement and extent.
#### Short title, commencement and extent.
#### Short title, commencement and extent.
*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:—
#### Entitlement: birth
#### Restrictions on contracting out
#### Relationship with contractual remuneration
#### 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:—
##### 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:—
##### 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—
- “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 (as those provisions have effect by virtue of section 3(7) of the Pensions Act (Northern Ireland) 2012),
- (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.
##### 6A
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.
- (2) The amounts referred to in paragraph 5(2)(c) above are the following—
- (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
- (b) one-half of the appropriate amount ... , and
- (c) one-half of any increase to which the deceased civil partner had been entitled under paragraph 5 above.
##### 4B
- (1) This section applies where—
- (a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“*the retrospective tax provision*”), and
- (b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.
- (2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.
- (3) A “*relevant power*” means a power to make regulations under any of the following provisions—
- (a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);
- (b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);
- (c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings).
- (4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.
- (5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.
- (6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.
- (7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—
- “*relevant contributions legislation*” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- “*the relevant time*” means the time before the regulations are made mentioned in that subsection;
- “*the revised earnings*” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- (8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
- (9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
- (10) The matters referred to in subsection (9) may include—
- (a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and
- (b) the amount of any such contribution.
- (11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).
- (12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.
- (13) For the purposes of this section—
- “*contributions legislation*” means any Part of this Act or provision of such a Part;
- “*enactment*” has the same meaning as it has for the purposes of section 4C.
##### 4C
- (1) The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).
- (2) Those purposes are—
- (a) any purpose relating to any contributions;
- (b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;
- (c) any purpose relating to any statutory payment;
- (d) any purpose relating to minimum payments (within the meaning of the Pensions Act) by employers to occupational pension schemes;
- (e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);
- (f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).
- (3) Regulations under subsection (1) may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—
- (a) liability to pay contributions, including liability to pay Class 1 contributions at a reduced rate by virtue of Chapter 2 of Part 3 of the Pensions Act;
- (b) the amount of any contribution, including the amount of any such reduced rate contribution and of any related rebate under section 37(1D) or 38A(2C) of that Act;
- (c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;
- (d) the amount of any such benefit or allowance;
- (e) entitlement to a statutory payment;
- (f) the amount of any such payment;
- (g) liability to make minimum payments (within the meaning of the Pensions Act) to occupational pension schemes;
- (h) the amount of any such payment;
- (i) liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;
- (j) the amount of any such payment or contribution.
- (6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.
- (7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—
- (a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or
- (b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,
those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.
- (8) For the purposes of subsection (7)—
- (a) “*the operative provisions*” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;
- (b) a person's “*entitlement*” includes any future entitlement which the person may have.
- (9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (11) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes—Northern Ireland legislation, andan instrument made under Northern Ireland legislation (as well as an instrument made under an Act);
- “*statutory payment*” means—statutory sick pay, statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay or statutory adoption pay; orany other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);
- “*the relevant Northern Ireland department*”, in relation to regulations made under this section, means each Northern Ireland department responsible for any of the matters to which the regulations relate.
##### 10ZC
- (1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—
- (a) which is passed or made at or before the time when the regulations are made, or
- (b) which may be passed or made after that time.
- (2) “*Relevant retrospective tax provision*” means a provision of the Income Tax Acts which—
- (a) has retrospective effect, and
- (b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.
- (3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.
- (4) Regulations under this section may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (6) In particular, regulations under this section made by virtue of subsection (5)—
- (a) may affect matters determined before the time when the regulations are made, and
- (b) may provide for those matters to be redetermined accordingly.
- (7) Regulations under this section—
- (a) may not impose any liability to pay a Class 1A contribution, and
- (b) may not increase the amount of any Class 1A contribution.
- (8) The powers conferred by this section are without prejudice to—
- (a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and
- (b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (10) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes an instrument made under an Act.
#### Entitlement: adoption
#### Liability to make payments
#### Entitlement: general
#### Special classes of person
#### Entitlement
#### Restrictions on contracting out
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Part XIIZB: supplementary
1. The following abbreviations are used in this Table:—
#### Liability to make payments
#### Rate and period of pay
#### Part XIZA: supplementary
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
##### 5A
- (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
##### 23A
- (1) This section applies to the following benefits—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,
- (b) a Category B retirement pension payable by virtue of section 48A below in a case where the contributor concerned attains pensionable age on or after that date,
- (c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,
- (d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,
- (e) a bereavement allowance payable in a case where the contributor concerned dies on or after that date.
- (2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.
- (3) A person is a relevant carer in respect of a week if the person—
- (a) is awarded child benefit for any part of that week in respect of a child under the age of 12,
- (b) is a foster parent for any part of that week, or
- (c) is engaged in caring, within the meaning given by regulations, in that week.
- (4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—
- (a) applying to be so credited in accordance with the prescribed requirements, and
- (b) complying with the prescribed requirements as to the provision of information to the Department or to the Commissioners for Her Majesty’s Revenue and Customs.
- (5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.
- (6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—
- (a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;
- (b) in the case of a benefit mentioned in subsection (1)(d) or (e) above, half the requisite number of years of the person's working life.
- (7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.
- (8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (9) In this section—
- “*the contributor concerned*” has the meaning given in section 21(5)(a) above;
- “*foster parent*” has the meaning given by regulations.
##### 44B
- (1) This section applies to 2010–11 and subsequent tax years.
- (2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
- (a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and
- (b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
- (3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
- (a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
- (b) less than the low earnings threshold for the year.
- (4) Condition B is that the pensioner—
- (a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
- (b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
- (5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
- (6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
- (a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
- (b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
- (7) In this section—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) “*the low earnings threshold*” means the low earnings threshold for the year concerned as specified in section 44A above; and
- (c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
##### 44C
- (1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
- (2) In respect of each week—
- (a) which falls in a relevant year to which this section applies, and
- (b) in respect of which a pensioner is eligible for earnings factor enhancement,
the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.
This is subject to subsection (5) below.
- (3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
- (a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
- (b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
- (c) severe disablement allowance was payable to him for any part of that week;
- (d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
- (i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
- (ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
- (e) he satisfies such other conditions as may be prescribed.
- (4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
- (5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
- (6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (7) In section 44B above and this section—
- (a) “*the QEF*” means the qualifying earnings factor, and
- (b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
##### 60A
- (1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.
- (2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.
- (3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.
- (4) “*The contributor*” means the person by whom the condition is to be satisfied.
- (5) In any case where—
- (a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,
that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.
- (6) In subsections (1) to (3) above, any reference—
- (a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or
- (b) to the requirements of paragraph 5A(2)(a) and (b),
includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).
##### 5A
- (1) This paragraph applies to—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;
- (b) a Category B retirement pension payable by virtue of section 48A above in a case where the contributor concerned attains pensionable age on or after that date;
- (c) a Category B retirement pension payable by virtue of section 48B above in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date.
- (2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—
- (a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and
- (b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.
- (3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—
- (a) in the case of 1987–88 or any subsequent year, is that which is derived from—
- (i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and
- (ii) any Class 2 or Class 3 contributions for the year; or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.
- (4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—
- (a) the contributor concerned has paid, or been credited with, contributions, or
- (b) contributions have been deemed to be, or treated as, paid by or credited to him,
under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.
## SCHEDULE 4B
## PART 1 — AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
##### 1
- (1) The amount referred to in section 45(2)(d) above is to be calculated as follows—
- (a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;
- (b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and
- (c) add those amounts together.
- (2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.
## PART 2 — NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
### Application
##### 2
This Part applies to a relevant year if —
- (a) the contracted-out condition is not satisfied in respect of any tax week in the year; and
- (b) there is a surplus in the pensioner's earnings factor for the year.
### Appropriate amount for year
##### 3
The appropriate amount for the year for the purposes of paragraph 1 above is either—
- (a) the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or
- (b) the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).
##### 4
The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
##### 5
The earnings-related amount for the year is calculated as follows—
- (a) take the part of the earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;
- (d) divide the amount found under sub-paragraph (c) above by 44.
## PART 3 — CONTRACTED-OUT EMPLOYMENT
### Application
##### 6
This Part applies to a relevant year if —
- (a) the contracted-out condition is satisfied in respect of each tax week in the year; and
- (b) there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.
### Appropriate amount for year
##### 7
The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
- (a) calculate amounts A and B in accordance with paragraphs 8 to 10 below;
- (b) subtract amount B from amount A.
### Amount A: assumed earnings factor not exceeding LET
##### 8
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.
- (2) In such a case, amount A is the flat rate amount for the year.
- (3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
### Amount A: assumed earnings factor exceeding LET
##### 9
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.
- (2) In such a case, amount A is calculated as follows—
- (a) take the part of the assumed earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 10 per cent.;
- (d) divide the amount found under paragraph (c) above by 44;
- (e) add the amount found under paragraph (d) above to the flat rate amount for the year.
- (3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
### Amount B
##### 10
- (1) Amount B is calculated as follows—
- (a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 20 per cent.;
- (d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
- (2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.
## PART 4 — OTHER CASES
##### 11
The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—
- (a) in cases where the circumstances relating to the pensioner change in the course of the year, and
- (b) in such other cases as the Department thinks fit.
## PART 5 — INTERPRETATION
##### 12
In this Schedule—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the contracted-out condition*”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);
- “*the FRAA*” has the meaning given by paragraph 13 below;
- “*the LET*”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;
- “*the pensioner's assumed earnings factor*”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;
- “*the QEF*”, in relation to a tax year, means the qualifying earnings factor for the year;
- “*relevant year*” and “*final relevant year*” have the same meanings as in section 44 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13
- (1) “*The FRAA*” means the flat rate accrual amount.
- (2) That amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).
##### 129A
- (1) For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “*the AMHB*”) is determined in accordance with this section.
- (2) Regulations must prescribe the manner in which the AMHB is to be determined.
- (3) The regulations may provide for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.
- (4) The regulations may make provision as to the circumstances in which, for the purpose of determining the AMHB, the amount of the liability mentioned in section 129(1)(a) above must be taken to be the amount of an Executive determination instead of the actual amount of that liability.
- (5) Regulations under subsection (4) above may also make provision for the liability of a person who, by virtue of regulations under section 133(2)(j) below, is treated as having a liability mentioned in section 129(1)(a) above to be the amount of an Executive determination.
- (6) An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.
## Part 8A — Health in pregnancy grant
##### 136A
- (1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “*health in pregnancy grant*”).
- (2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.
- (3) A woman is not entitled to health in pregnancy grant unless—
- (a) she has received advice on matters relating to maternal health from a health professional;
- (b) she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.
- (4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.
- (5) In this section—
- “health professional” has such meaning as may be prescribed,
- “*prescribed*” means prescribed by regulations, and
- “*woman*” means a female of any age.
- (6) The power to make regulations under this section is exercisable by the Treasury.
##### 136B
- (1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.
- (2) Different amounts may be prescribed in relation to different cases.
#### Entitlement: birth
#### Rate and period of pay
#### Special classes of person
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
##### 13A
- (1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.
- (2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.
- (3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.
- (4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.
- (5) A person is an eligible person if the following conditions are satisfied.
- (6) The first condition is that the person attained or will attain pensionable age in the period—
- (a) beginning with 6th April 2008, and
- (b) ending with 5th April 2015.
- (7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.
- (8) This subsection applies if—
- (a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.
- (9) For the purposes of subsection (8)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).
- (10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.
- (11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.
- (12) That condition is that—
- (a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.
- (13) For the purposes of subsection (12)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).
#### Rate and period of pay
#### Rate and period of pay
#### Restrictions on contracting out
#### Crown employment—Part XIIZB
#### Crown employment—Part XIIZB
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Power to apply Part XIIZB to adoption cases not involving placement
*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:—
#### Records of earnings and calculation of earnings factors in absence of records.
#### Provisions supplemental to ss. 21 and 22.
#### Pension increase (person with care of children or qualifying young persons).
#### Entitlement: adoption
#### Entitlement: general
#### Entitlement: general
#### Relationship with contractual remuneration
#### Restrictions on contracting out
#### Crown employment—Part XIIZA
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Liability to make payments
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### 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:—
##### 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.
#### The own occupation test.
*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 an unmarried couple or a cohabiting same-sex 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).
#### Part XIZA: supplementary
### Additional statutory paternity pay
##### 167ZEA
- (1) The Department may by regulations provide that, where all the conditions in subsection (2) are satisfied in relation to a person (“*the claimant*”), the claimant shall be entitled in accordance with the following provisions of this Part to payments to be known as “*additional statutory paternity pay*”.
- (2) Those conditions are—
- (a) that the claimant satisfies prescribed conditions—
- (i) as to relationship with a child, and
- (ii) as to relationship with the child's mother;
- (b) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;
- (c) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;
- (d) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with that employer) until a prescribed time;
- (e) that the mother of the child by reference to whom the condition in paragraph (a) is satisfied became entitled, by reference to the birth of the child—
- (i) to a maternity allowance, or
- (ii) to statutory maternity pay;
- (f) that the mother has, in relation to employment as an employed or self-employed earner, taken action that is treated by regulations as constituting for the purposes of this section her return to work;
- (g) that the day on which the mother is treated as returning to work falls—
- (i) after the end of a prescribed period beginning with the birth of the child, but
- (ii) at a time when at least a prescribed part of her maternity allowance period or maternity pay period remains unexpired;
- (h) that it is the claimant's intention to care for the child during a period beginning not later than a prescribed time.
- (3) The regulations may—
- (a) exclude the application of the conditions mentioned in paragraphs (f) and (g) of subsection (2) in cases where the child's mother has died, and
- (b) provide that the condition mentioned in paragraph (e) of that subsection shall have effect with prescribed modifications in such cases.
- (4) A person's entitlement to additional statutory paternity pay under this section shall not be affected by the birth of more than one child as a result of the same pregnancy.
##### 167ZEB
- (1) The Department may by regulations provide that, where all the conditions in subsection (2) are satisfied in relation to a person (“*the claimant*”), the claimant shall be entitled in accordance with the following provisions of this Part to payments to be known as “*additional statutory paternity pay*”.
- (2) Those conditions are—
- (a) that the claimant satisfies prescribed conditions—
- (i) as to relationship with a child who has been placed for adoption under the law of any part of the United Kingdom, and
- (ii) as to relationship with a person with whom the child is so placed for adoption (“the adopter”);
- (b) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;
- (c) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;
- (d) if regulations so provide, that the claimant continues to work in employed earner's employment (whether or not with that employer) until a prescribed time;
- (e) that the adopter became entitled to statutory adoption pay by reference to the placement of the child for adoption;
- (f) that the adopter has, in relation to employment as an employed or self-employed earner, taken action that is treated by regulations as constituting for the purposes of this section the adopter's return to work;
- (g) that the day on which the adopter is treated as returning to work falls—
- (i) after the end of a prescribed period beginning with the placement of the child for adoption, but
- (ii) at a time when at least a prescribed part of the adopter's adoption pay period remains unexpired;
- (h) that it is the claimant's intention to care for the child during a period beginning not later than a prescribed time.
- (3) The regulations may—
- (a) exclude the application of the conditions mentioned in paragraphs (f) and (g) of subsection (2) in cases where the adopter has died, and
- (b) provide that the condition mentioned in paragraph (e) of that subsection shall have effect with prescribed modifications in such cases.
- (4) A person may not elect to receive additional statutory paternity pay if he has elected in accordance with section 167ZL to receive statutory adoption pay.
- (5) A person's entitlement to additional statutory paternity pay under this section shall not be affected by the placement for adoption of more than one child as part of the same arrangement.
##### 167ZEC
- (1) A person shall not be entitled to payments of additional statutory paternity pay in respect of any period unless—
- (a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him additional statutory paternity pay to begin and the date on which he expects that liability to end; and
- (b) the notice is given by such time as may be prescribed.
- (2) The notice shall be in writing if the person who is liable to pay the additional statutory paternity pay so requests.
- (3) The Department may by regulations—
- (a) provide that the conditions mentioned in subsection (2)(b) or (c) of section 167ZEA or 167ZEB shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) of this section shall not have effect, or shall have 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 167ZEA or 167ZEB;
- (e) provide that a person is to be treated for the purposes of section 167ZEA or 167ZEB as being employed for a continuous period of the length prescribed under that section where—
- (i) he has been employed by the same employer for a period of at least that length under two or more 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 167ZEA or 167ZEB;
- (g) provide that—
- (i) the amount of a person's earnings for any period, or
- (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,
shall be calculated or estimated for the purposes of section 167ZEA or 167ZEB 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 his earnings.
##### 167ZED
- (1) The liability to make payments of additional statutory paternity pay under section 167ZEA or 167ZEB 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) Regulations shall make provision as to a former employer's liability to pay additional statutory paternity pay to a person in any case where the former employee's contract of service with him has been brought to an end solely, or mainly, for the purpose of avoiding liability for additional statutory paternity pay or ordinary statutory paternity pay, or both.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of additional statutory paternity pay is to be a liability of the Commissioners.
##### 167ZEE
- (1) Additional statutory paternity pay shall be 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) Subject to the following provisions of this section, additional statutory paternity pay shall be payable in respect of a period (“the additional paternity pay period”)—
- (a) beginning with such day as may (subject to subsection (3)) be determined in accordance with regulations, and
- (b) ending with—
- (i) the day on which the additional statutory pay period is ended by virtue of subsection (4) or (8), or
- (ii) such earlier day as the employee may choose in accordance with regulations.
- (3) The first day of the additional paternity pay period must not be earlier than the day on which the child's mother or the person with whom the child is placed for adoption (“the mother or adopter”) is treated for the purpose of section 167ZEA or 167ZEB as returning to work; but this subsection does not apply in a case where the mother or adopter has died.
- (4) The additional paternity pay period—
- (a) shall not last longer than any prescribed number of weeks,
- (b) shall not continue after the end of the period of 12 months beginning with the relevant date, and
- (c) shall not continue after the end—
- (i) in a case falling within section 167ZEA, of the mother's maternity allowance period or maternity pay period, or
- (ii) in a case falling within section 167ZEB, of the adoption pay period of the person with whom the child is placed for adoption.
- (5) In subsection (4)(b), “*the relevant date*” means—
- (a) in the case of a person to whom the conditions in section 167ZEA(2) apply, the date of the child's birth (or, where more than one child is born as a result of the same pregnancy, the date of birth of the first child born as a result of the pregnancy), and
- (b) in the case of a person to whom the conditions in section 167ZEB(2) apply, the date of the child's placement for adoption (or, where more than one child is placed for adoption as part of the same arrangement, the date of placement of the first child to be placed as part of the arrangement).
- (6) Additional statutory paternity pay shall not be payable to a person in respect of a week if it is not his purpose at the beginning of the week to care for the child by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZEA(2)(a) or 167ZEB(2)(a).
- (7) Except in such cases as may be prescribed, additional statutory paternity pay shall not be payable to a person in respect of a week during any part of which he works for any employer.
- (8) Where subsection (6) or (7) prevents additional statutory paternity pay being payable to a person in respect of any week, the person's additional paternity pay period shall be taken to have ended at the end of the previous week.
- (9) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of additional statutory paternity pay, the amount payable by way of additional statutory paternity pay for that day shall be taken to be one seventh of the weekly rate.
- (10) In this section “*week*” means a period of seven days beginning with the day of the week on which the additional paternity pay period began.
### Ordinary statutory paternity pay
### Ordinary and additional statutory paternity pay: supplementary provisions
## PART I — CONTRIBUTORY PERIODICAL BENEFITS
## PART II — BEREAVEMENT PAYMENT
## PART III — NON-CONTRIBUTORY PERIODICAL BENEFITS
## PART IV — INCREASES FOR DEPENDANTS
## PART V — RATE OF INDUSTRIAL INJURIES BENEFIT
##### 45AA
- (1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—
- (a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and
- (b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.
- (2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—
- (a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and
- (b) in any other case, is a reference to the person to whom it is paid.
- (3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.
- (4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.
- (5) In this section—
- “*civil partnership*” means two people of the same sex 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 same-sex couple*” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,
- “*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
- “*unmarried couple*” means a man and a woman who are not a married couple but are living together as husband and wife.
- (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.
#### Certain sums to be earnings.
#### “Child” and “qualifying young person”
#### Entitlement: general
#### Liability to make payments
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Liability to make payments
#### Restrictions on contracting out
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
#### Short title, commencement and extent.
#### Short title, commencement and extent.
#### Short title, commencement and extent.
*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:—
#### Entitlement: birth
#### Restrictions on contracting out
#### Relationship with contractual remuneration
#### 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
#### 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:—
##### 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:—
##### 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—
- “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 (as those provisions have effect by virtue of section 3(7) of the Pensions Act (Northern Ireland) 2012),
- (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.
##### 6A
- (1) This paragraph applies where W (referred to in paragraph 5 above) is a surviving civil partner.
- (2) The amounts referred to in paragraph 5(2)(c) above are the following—
- (a) one-half of the increase mentioned in paragraph 5(1)(b) above, so far as attributable to employment before 6th April 1988,
- (b) one-half of the appropriate amount ... , and
- (c) one-half of any increase to which the deceased civil partner had been entitled under paragraph 5 above.
##### 4B
- (1) This section applies where—
- (a) a provision of the Income Tax Acts which relates to income tax chargeable under the employment income Parts of ITEPA 2003 is passed or made so as to have retrospective effect (“*the retrospective tax provision*”), and
- (b) it appears to the Treasury to be appropriate to make regulations under a relevant power for the purpose of reflecting the whole or part of the provision made by the retrospective tax provision.
- (2) Those regulations may be made so as to have retrospective effect if it appears to the Treasury to be expedient, in consequence of the retrospective tax provision, for the regulations to have that effect.
- (3) A “*relevant power*” means a power to make regulations under any of the following provisions—
- (a) section 3 (power to prescribe the manner and basis of the calculation or estimation of earnings);
- (b) section 4(6) (power to treat amounts chargeable to income tax under the employment income Parts of ITEPA 2003 as earnings);
- (c) section 4A (power to treat payments or benefits to workers supplied by service companies etc as earnings).
- (4) It does not matter whether the retrospective tax provision in question was passed or made before the day on which the National Insurance Contributions Act 2006 was passed.
- (5) But nothing in subsection (2) authorises regulations to be made which have effect in relation to any time before 2nd December 2004.
- (6) Regulations under a relevant power made by virtue of subsection (2) may affect, for the purposes of any contributions legislation for the purposes of which the regulations are made, the earnings in respect of an employment paid to or for the benefit of an earner at a time before the regulations are made.
- (7) In such a case, subsections (8) and (9) apply and in those subsections and this subsection—
- “*relevant contributions legislation*” means any contributions legislation for the purposes of which the regulations have the effect mentioned in subsection (6);
- “*the relevant time*” means the time before the regulations are made mentioned in that subsection;
- “*the revised earnings*” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the regulations.
- (8) References in any relevant contributions legislation, or any provision made under any such legislation, which relate to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
are to be read, in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
- (9) Any matter which, at the time when the regulations are made, has been determined for the purposes of any relevant contributions legislation, or any provision made under any such legislation, wholly or partly by reference to—
- (a) the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
- (b) the amount of such earnings so paid at that time,
is to be redetermined as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
- (10) The matters referred to in subsection (9) may include—
- (a) whether Class 1 contributions are payable in respect of earnings paid to or for the benefit of the earner in a tax week, and
- (b) the amount of any such contribution.
- (11) Subsections (7) to (10) are subject to any express provision to the contrary (including any such provision made by regulations under section 4C(1)).
- (12) The power conferred by subsection (2) is without prejudice to any powers conferred by or by virtue of any other provision of this Act or of any other enactment.
- (13) For the purposes of this section—
- “*contributions legislation*” means any Part of this Act or provision of such a Part;
- “*enactment*” has the same meaning as it has for the purposes of section 4C.
##### 4C
- (1) The Treasury may by regulations made with the concurrence of the relevant Northern Ireland department (if any) make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).
- (2) Those purposes are—
- (a) any purpose relating to any contributions;
- (b) any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;
- (c) any purpose relating to any statutory payment;
- (d) any purpose relating to minimum payments (within the meaning of the Pensions Act) by employers to occupational pension schemes;
- (e) any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);
- (f) such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any).
- (3) Regulations under subsection (1) may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (4) Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (5) In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—
- (a) liability to pay contributions, including liability to pay Class 1 contributions at a reduced rate by virtue of Chapter 2 of Part 3 of the Pensions Act;
- (b) the amount of any contribution, including the amount of any such reduced rate contribution and of any related rebate under section 37(1D) or 38A(2C) of that Act;
- (c) entitlement to a contributory benefit or contribution-based jobseeker's allowance;
- (d) the amount of any such benefit or allowance;
- (e) entitlement to a statutory payment;
- (f) the amount of any such payment;
- (g) liability to make minimum payments (within the meaning of the Pensions Act) to occupational pension schemes;
- (h) the amount of any such payment;
- (i) liability to make payments under section 38A(3) of the Pensions Act or to pay minimum contributions under section 39 of that Act;
- (j) the amount of any such payment or contribution.
- (6) In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.
- (7) If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—
- (a) to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or
- (b) to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,
those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.
- (8) For the purposes of subsection (7)—
- (a) “*the operative provisions*” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;
- (b) a person's “*entitlement*” includes any future entitlement which the person may have.
- (9) The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (10) In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (11) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes—Northern Ireland legislation, andan instrument made under Northern Ireland legislation (as well as an instrument made under an Act);
- “*statutory payment*” means—statutory sick pay, statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay or statutory adoption pay; orany other payment prescribed by regulations made by the Treasury with the concurrence of the relevant Northern Ireland department (if any);
- “*the relevant Northern Ireland department*”, in relation to regulations made under this section, means each Northern Ireland department responsible for any of the matters to which the regulations relate.
##### 10ZC
- (1) The Treasury may by regulations make such provision as appears to the Treasury to be expedient for any purpose of the law relating to Class 1A contributions in consequence of any relevant retrospective tax provision—
- (a) which is passed or made at or before the time when the regulations are made, or
- (b) which may be passed or made after that time.
- (2) “*Relevant retrospective tax provision*” means a provision of the Income Tax Acts which—
- (a) has retrospective effect, and
- (b) affects the amount of general earnings received by an earner from an employment on which he is chargeable to income tax under the employment income Parts of ITEPA 2003 for a tax year.
- (3) It does not matter whether the relevant retrospective tax provision was passed or made before the commencement day.
- (4) Regulations under this section may, in particular, make provision—
- (a) modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);
- (b) for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.
- (5) Regulations under this section may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.
- (6) In particular, regulations under this section made by virtue of subsection (5)—
- (a) may affect matters determined before the time when the regulations are made, and
- (b) may provide for those matters to be redetermined accordingly.
- (7) Regulations under this section—
- (a) may not impose any liability to pay a Class 1A contribution, and
- (b) may not increase the amount of any Class 1A contribution.
- (8) The powers conferred by this section are without prejudice to—
- (a) any liability to pay a Class 1A contribution which arises by virtue of any relevant retrospective tax provision, and
- (b) any powers conferred by or by virtue of any other provision of this Act or any other enactment.
- (9) In particular, any modification of any provision of an instrument by regulations under this section is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).
- (10) For the purposes of this section—
- “*the commencement day*” means the day on which the National Insurance Contributions Act 2006 was passed;
- “*enactment*” includes an instrument made under an Act.
#### Entitlement: adoption
#### Liability to make payments
#### Special classes of person
#### Entitlement
#### Restrictions on contracting out
#### Part XIIZB: supplementary
1. The following abbreviations are used in this Table:—
#### Liability to make payments
#### Rate and period of pay
#### Part XIZA: supplementary
1. The following abbreviations are used in this Table:—
1. The following abbreviations are used in this Table:—
##### 5A
- (1) Paragraph 2(d)(i) above does not apply if, at the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (2) Paragraph 2(d)(i) above ceases to apply if, at any time after the relevant date, the employee is over pensionable age and is not entitled to incapacity benefit.
- (3) In this paragraph “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
##### 23A
- (1) This section applies to the following benefits—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010,
- (b) a Category B retirement pension payable by virtue of section 48A below in a case where the contributor concerned attains pensionable age on or after that date,
- (c) a Category B retirement pension payable by virtue of section 48B below in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date,
- (d) a widowed parent's allowance payable in a case where the contributor concerned dies on or after that date,
- (e) a bereavement allowance payable in a case where the contributor concerned dies on or after that date.
- (2) The contributor concerned in the case of a benefit to which this section applies shall be credited with a Class 3 contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.
- (3) A person is a relevant carer in respect of a week if the person—
- (a) is awarded child benefit for any part of that week in respect of a child under the age of 12,
- (b) is a foster parent for any part of that week, or
- (c) is engaged in caring, within the meaning given by regulations, in that week.
- (4) Regulations may make provision for a person's entitlement to be credited with Class 3 contributions by virtue of falling within subsection (3)(b) or (c) above to be conditional on the person—
- (a) applying to be so credited in accordance with the prescribed requirements, and
- (b) complying with the prescribed requirements as to the provision of information to the Department or to the Commissioners for Her Majesty’s Revenue and Customs.
- (5) The contributor concerned in the case of a benefit to which this section applies shall be credited with 52 Class 3 contributions for each tax year ending before 6th April 2010 in which the contributor was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3 to this Act.
- (6) But the maximum number of tax years for which a person can be credited with contributions under subsection (5) above is—
- (a) in the case of a benefit mentioned in subsection (1)(a) to (c) above, 22;
- (b) in the case of a benefit mentioned in subsection (1)(d) or (e) above, half the requisite number of years of the person's working life.
- (7) The table in paragraph 5(5) of Schedule 3 to this Act (requisite number of years of a working life of given duration) applies for the purposes of subsection (6)(b) above as it applies for the purposes of the second condition set out in paragraph 5(3) of that Schedule.
- (8) For the purpose of determining entitlement to a benefit to which this section applies, a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (9) In this section—
- “*the contributor concerned*” has the meaning given in section 21(5)(a) above;
- “*foster parent*” has the meaning given by regulations.
##### 44B
- (1) This section applies to 2010–11 and subsequent tax years.
- (2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—
- (a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and
- (b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.
- (3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—
- (a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but
- (b) less than the low earnings threshold for the year.
- (4) Condition B is that the pensioner—
- (a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but
- (b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.
- (5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.
- (6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—
- (a) subsection (2)(b) above referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and
- (b) Condition A in subsection (3) above (and the reference to it in subsection (2) above) were omitted.
- (7) In this section—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) “*the low earnings threshold*” means the low earnings threshold for the year concerned as specified in section 44A above; and
- (c) in subsections (3) and (4) above, any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.
##### 44C
- (1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010–11 and subsequent tax years.
- (2) In respect of each week—
- (a) which falls in a relevant year to which this section applies, and
- (b) in respect of which a pensioner is eligible for earnings factor enhancement,
the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.
This is subject to subsection (5) below.
- (3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—
- (a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));
- (b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;
- (c) severe disablement allowance was payable to him for any part of that week;
- (d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—
- (i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3 to this Act, or
- (ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;
- (e) he satisfies such other conditions as may be prescribed.
- (4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.
- (5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.
- (6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.
- (7) In section 44B above and this section—
- (a) “*the QEF*” means the qualifying earnings factor, and
- (b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.
##### 60A
- (1) Subsection (2) below applies if the contribution condition in Schedule 3, Part 1, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.
- (2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.
- (3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part 1 of Schedule 3 are satisfied.
- (4) “*The contributor*” means the person by whom the condition is to be satisfied.
- (5) In any case where—
- (a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—
- (i) a personal injury of a kind mentioned in section 94(1) below, or
- (ii) a disease or injury such as is mentioned in section 108(1) below, and
- (b) the contribution condition specified in Schedule 3, Part 1, paragraph 5A is not satisfied in respect of the employed earner,
that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B above.
- (6) In subsections (1) to (3) above, any reference—
- (a) to the contribution condition in Schedule 3, Part 1, paragraph 5A, or
- (b) to the requirements of paragraph 5A(2)(a) and (b),
includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).
##### 5A
- (1) This paragraph applies to—
- (a) a Category A retirement pension in a case where the contributor concerned attains pensionable age on or after 6th April 2010;
- (b) a Category B retirement pension payable by virtue of section 48A above in a case where the contributor concerned attains pensionable age on or after that date;
- (c) a Category B retirement pension payable by virtue of section 48B above in a case where the contributor concerned dies on or after that date without having attained pensionable age before that date.
- (2) The contribution condition for a Category A or Category B retirement pension in relation to which this paragraph applies is that—
- (a) the contributor concerned must, in respect of each of not less than 30 years of his working life, have paid or been credited with contributions of a relevant class or been credited (in the case of 1987–88 or any subsequent year) with earnings; and
- (b) in the case of each of those years, the earnings factor derived as mentioned in sub-paragraph (3) below must be not less than the qualifying earnings factor for that year.
- (3) For the purposes of paragraph (b) of sub-paragraph (2) above, the earnings factor—
- (a) in the case of 1987–88 or any subsequent year, is that which is derived from—
- (i) so much of the contributor's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in paragraph (a) of that sub-paragraph as are primary Class 1 contributions were paid or treated as paid or earnings credited; and
- (ii) any Class 2 or Class 3 contributions for the year; or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in paragraph (a) of that sub-paragraph.
- (4) Regulations may modify sub-paragraphs (2) and (3) above for the purposes of their application in a case where—
- (a) the contributor concerned has paid, or been credited with, contributions, or
- (b) contributions have been deemed to be, or treated as, paid by or credited to him,
under the National Insurance Act (Northern Ireland) 1946 or the National Insurance Act (Northern Ireland) 1966.
## SCHEDULE 4B
## PART 1 — AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
##### 1
- (1) The amount referred to in section 45(2)(d) above is to be calculated as follows—
- (a) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;
- (b) calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and
- (c) add those amounts together.
- (2) But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.
## PART 2 — NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
### Application
##### 2
This Part applies to a relevant year if —
- (a) the contracted-out condition is not satisfied in respect of any tax week in the year; and
- (b) there is a surplus in the pensioner's earnings factor for the year.
### Appropriate amount for year
##### 3
The appropriate amount for the year for the purposes of paragraph 1 above is either—
- (a) the flat rate amount for the year (if the pensioner's earnings factor for the year does not exceed the LET), or
- (b) the sum of the flat rate amount and the earnings-related amount for the year (if that earnings factor exceeds the LET).
##### 4
The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
##### 5
The earnings-related amount for the year is calculated as follows—
- (a) take the part of the earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;
- (d) divide the amount found under sub-paragraph (c) above by 44.
## PART 3 — CONTRACTED-OUT EMPLOYMENT
### Application
##### 6
This Part applies to a relevant year if —
- (a) the contracted-out condition is satisfied in respect of each tax week in the year; and
- (b) there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year.
### Appropriate amount for year
##### 7
The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—
- (a) calculate amounts A and B in accordance with paragraphs 8 to 10 below;
- (b) subtract amount B from amount A.
### Amount A: assumed earnings factor not exceeding LET
##### 8
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year does not exceed the LET.
- (2) In such a case, amount A is the flat rate amount for the year.
- (3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
### Amount A: assumed earnings factor exceeding LET
##### 9
- (1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.
- (2) In such a case, amount A is calculated as follows—
- (a) take the part of the assumed earnings factor for the year which exceeds the LET ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 10 per cent.;
- (d) divide the amount found under paragraph (c) above by 44;
- (e) add the amount found under paragraph (d) above to the flat rate amount for the year.
- (3) The flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.
### Amount B
##### 10
- (1) Amount B is calculated as follows—
- (a) take the part of the pensioner's assumed earnings factor for the year which exceeds the QEF ... ;
- (b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
- (c) multiply the amount found under paragraph (b) above by 20 per cent.;
- (d) divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.
- (2) Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.
## PART 4 — OTHER CASES
##### 11
The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—
- (a) in cases where the circumstances relating to the pensioner change in the course of the year, and
- (b) in such other cases as the Department thinks fit.
## PART 5 — INTERPRETATION
##### 12
In this Schedule—
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*the contracted-out condition*”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);
- “*the FRAA*” has the meaning given by paragraph 13 below;
- “*the LET*”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;
- “*the pensioner's assumed earnings factor*”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;
- “*the QEF*”, in relation to a tax year, means the qualifying earnings factor for the year;
- “*relevant year*” and “*final relevant year*” have the same meanings as in section 44 above;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 13
- (1) “*The FRAA*” means the flat rate accrual amount.
- (2) That amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).
##### 129A
- (1) For the purposes of section 129 above, the appropriate maximum housing benefit (in this section referred to as “*the AMHB*”) is determined in accordance with this section.
- (2) Regulations must prescribe the manner in which the AMHB is to be determined.
- (3) The regulations may provide for the AMHB to be ascertained in the prescribed manner by reference to Executive determinations.
- (4) The regulations may make provision as to the circumstances in which, for the purpose of determining the AMHB, the amount of the liability mentioned in section 129(1)(a) above must be taken to be the amount of an Executive determination instead of the actual amount of that liability.
- (5) Regulations under subsection (4) above may also make provision for the liability of a person who, by virtue of regulations under section 133(2)(j) below, is treated as having a liability mentioned in section 129(1)(a) above to be the amount of an Executive determination.
- (6) An Executive determination is a determination made by the Executive in the exercise of functions under this section or regulations under this section.
## Part 8A — Health in pregnancy grant
##### 136A
- (1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “*health in pregnancy grant*”).
- (2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.
- (3) A woman is not entitled to health in pregnancy grant unless—
- (a) she has received advice on matters relating to maternal health from a health professional;
- (b) she is in Northern Ireland at the time she makes a claim for the grant in accordance with the Administration Act.
- (4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Northern Ireland.
- (5) In this section—
- “health professional” has such meaning as may be prescribed,
- “*prescribed*” means prescribed by regulations, and
- “*woman*” means a female of any age.
- (6) The power to make regulations under this section is exercisable by the Treasury.
##### 136B
- (1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.
- (2) Different amounts may be prescribed in relation to different cases.
#### Entitlement: birth
#### Rate and period of pay
#### Special classes of person
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Entitlement
#### Liability to make payments
#### Relationship with benefits and other payments, etc.
#### Part XIIZB: supplementary
##### 13A
- (1) An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.
- (2) A missing year is a tax year not earlier than 1975-76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.
- (3) A person is not entitled to pay contributions in respect of more than 6 tax years under this section.
- (4) A person is not entitled to pay any contribution under this section after the end of 6 years beginning with the day on which he attains pensionable age.
- (5) A person is an eligible person if the following conditions are satisfied.
- (6) The first condition is that the person attained or will attain pensionable age in the period—
- (a) beginning with 6th April 2008, and
- (b) ending with 5th April 2015.
- (7) The second condition is that there are at least 20 tax years each of which is a year to which subsection (8) or (10) applies.
- (8) This subsection applies if—
- (a) the year is one in respect of which the person has paid or been credited with contributions that are of a relevant class for the purposes of paragraph 5 or 5A of Schedule 3 or been credited (in the case of 1987-88 or any subsequent year) with earnings, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (9) is not less than the qualifying earnings factor for that year.
- (9) For the purposes of subsection (8)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (8)(a) as are primary Class 1 contributions were paid or treated as paid or earnings credited, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (8)(a).
- (10) This subsection applies (in the case of a person who attained or will attain pensionable age before 6th April 2010) if the year is one in which the person was precluded from regular employment by responsibilities at home within the meaning of regulations under paragraph 5(7) of Schedule 3.
- (11) The third condition applies only if the person attained or will attain pensionable age before 6th April 2010.
- (12) That condition is that—
- (a) the person has, in respect of any one tax year before that in which he attains pensionable age, actually paid contributions that are of a relevant class for the purposes of paragraph 5 of Schedule 3, and
- (b) in the case of that year, the earnings factor derived as mentioned in subsection (13) is not less than the qualifying earnings factor for that year.
- (13) For the purposes of subsection (12)(b) the earnings factor—
- (a) in the case of 1987-88 or any subsequent year, is that which is derived from—
- (i) so much of the person's earnings as did not exceed the upper earnings limit and upon which such of the contributions mentioned in subsection (12)(a) as are primary Class 1 contributions were paid or treated as paid, and
- (ii) any Class 2 or Class 3 contributions for the year, or
- (b) in the case of any earlier year, is that which is derived from the contributions mentioned in subsection (12)(a).
#### Rate and period of pay
#### Part XIZA: supplementary
### Additional statutory paternity pay
##### 167ZEA
- (1) The Department may by regulations provide that, where all the conditions in subsection (2) are satisfied in relation to a person (“*the claimant*”), the claimant shall be entitled in accordance with the following provisions of this Part to payments to be known as “*additional statutory paternity pay*”.
- (2) Those conditions are—
- (a) that the claimant satisfies prescribed conditions—
- (i) as to relationship with a child, and
- (ii) as to relationship with the child's mother;
- (b) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;
- (c) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;
- (d) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with that employer) until a prescribed time;
- (e) that the mother of the child by reference to whom the condition in paragraph (a) is satisfied became entitled, by reference to the birth of the child—
- (i) to a maternity allowance, or
- (ii) to statutory maternity pay;
- (f) that the mother has, in relation to employment as an employed or self-employed earner, taken action that is treated by regulations as constituting for the purposes of this section her return to work;
- (g) that the day on which the mother is treated as returning to work falls—
- (i) after the end of a prescribed period beginning with the birth of the child, but
- (ii) at a time when at least a prescribed part of her maternity allowance period or maternity pay period remains unexpired;
- (h) that it is the claimant's intention to care for the child during a period beginning not later than a prescribed time.
- (3) The regulations may—
- (a) exclude the application of the conditions mentioned in paragraphs (f) and (g) of subsection (2) in cases where the child's mother has died, and
- (b) provide that the condition mentioned in paragraph (e) of that subsection shall have effect with prescribed modifications in such cases.
- (4) A person's entitlement to additional statutory paternity pay under this section shall not be affected by the birth of more than one child as a result of the same pregnancy.
##### 167ZEB
- (1) The Department may by regulations provide that, where all the conditions in subsection (2) are satisfied in relation to a person (“*the claimant*”), the claimant shall be entitled in accordance with the following provisions of this Part to payments to be known as “*additional statutory paternity pay*”.
- (2) Those conditions are—
- (a) that the claimant satisfies prescribed conditions—
- (i) as to relationship with a child who has been placed for adoption under the law of any part of the United Kingdom, and
- (ii) as to relationship with a person with whom the child is so placed for adoption (“the adopter”);
- (b) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;
- (c) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;
- (d) if regulations so provide, that the claimant continues to work in employed earner's employment (whether or not with that employer) until a prescribed time;
- (e) that the adopter became entitled to statutory adoption pay by reference to the placement of the child for adoption;
- (f) that the adopter has, in relation to employment as an employed or self-employed earner, taken action that is treated by regulations as constituting for the purposes of this section the adopter's return to work;
- (g) that the day on which the adopter is treated as returning to work falls—
- (i) after the end of a prescribed period beginning with the placement of the child for adoption, but
- (ii) at a time when at least a prescribed part of the adopter's adoption pay period remains unexpired;
- (h) that it is the claimant's intention to care for the child during a period beginning not later than a prescribed time.
- (3) The regulations may—
- (a) exclude the application of the conditions mentioned in paragraphs (f) and (g) of subsection (2) in cases where the adopter has died, and
- (b) provide that the condition mentioned in paragraph (e) of that subsection shall have effect with prescribed modifications in such cases.
- (4) A person may not elect to receive additional statutory paternity pay if he has elected in accordance with section 167ZL to receive statutory adoption pay.
- (5) A person's entitlement to additional statutory paternity pay under this section shall not be affected by the placement for adoption of more than one child as part of the same arrangement.
##### 167ZEC
- (1) A person shall not be entitled to payments of additional statutory paternity pay in respect of any period unless—
- (a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him additional statutory paternity pay to begin and the date on which he expects that liability to end; and
- (b) the notice is given by such time as may be prescribed.
- (2) The notice shall be in writing if the person who is liable to pay the additional statutory paternity pay so requests.
- (3) The Department may by regulations—
- (a) provide that the conditions mentioned in subsection (2)(b) or (c) of section 167ZEA or 167ZEB shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) of this section shall not have effect, or shall have 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 167ZEA or 167ZEB;
- (e) provide that a person is to be treated for the purposes of section 167ZEA or 167ZEB as being employed for a continuous period of the length prescribed under that section where—
- (i) he has been employed by the same employer for a period of at least that length under two or more 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 167ZEA or 167ZEB;
- (g) provide that—
- (i) the amount of a person's earnings for any period, or
- (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,
shall be calculated or estimated for the purposes of section 167ZEA or 167ZEB 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 his earnings.
##### 167ZED
- (1) The liability to make payments of additional statutory paternity pay under section 167ZEA or 167ZEB 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) Regulations shall make provision as to a former employer's liability to pay additional statutory paternity pay to a person in any case where the former employee's contract of service with him has been brought to an end solely, or mainly, for the purpose of avoiding liability for additional statutory paternity pay or ordinary statutory paternity pay, or both.
- (3) The Department may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of additional statutory paternity pay is to be a liability of the Commissioners.
##### 167ZEE
- (1) Additional statutory paternity pay shall be 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) Subject to the following provisions of this section, additional statutory paternity pay shall be payable in respect of a period (“the additional paternity pay period”)—
- (a) beginning with such day as may (subject to subsection (3)) be determined in accordance with regulations, and
- (b) ending with—
- (i) the day on which the additional statutory pay period is ended by virtue of subsection (4) or (8), or
- (ii) such earlier day as the employee may choose in accordance with regulations.
- (3) The first day of the additional paternity pay period must not be earlier than the day on which the child's mother or the person with whom the child is placed for adoption (“the mother or adopter”) is treated for the purpose of section 167ZEA or 167ZEB as returning to work; but this subsection does not apply in a case where the mother or adopter has died.
- (4) The additional paternity pay period—
- (a) shall not last longer than any prescribed number of weeks,
- (b) shall not continue after the end of the period of 12 months beginning with the relevant date, and
- (c) shall not continue after the end—
- (i) in a case falling within section 167ZEA, of the mother's maternity allowance period or maternity pay period, or
- (ii) in a case falling within section 167ZEB, of the adoption pay period of the person with whom the child is placed for adoption.
- (5) In subsection (4)(b), “*the relevant date*” means—
- (a) in the case of a person to whom the conditions in section 167ZEA(2) apply, the date of the child's birth (or, where more than one child is born as a result of the same pregnancy, the date of birth of the first child born as a result of the pregnancy), and
- (b) in the case of a person to whom the conditions in section 167ZEB(2) apply, the date of the child's placement for adoption (or, where more than one child is placed for adoption as part of the same arrangement, the date of placement of the first child to be placed as part of the arrangement).
- (6) Additional statutory paternity pay shall not be payable to a person in respect of a week if it is not his purpose at the beginning of the week to care for the child by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZEA(2)(a) or 167ZEB(2)(a).
- (7) Except in such cases as may be prescribed, additional statutory paternity pay shall not be payable to a person in respect of a week during any part of which he works for any employer.
- (8) Where subsection (6) or (7) prevents additional statutory paternity pay being payable to a person in respect of any week, the person's additional paternity pay period shall be taken to have ended at the end of the previous week.
- (9) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of additional statutory paternity pay, the amount payable by way of additional statutory paternity pay for that day shall be taken to be one seventh of the weekly rate.
- (10) In this section “*week*” means a period of seven days beginning with the day of the week on which the additional paternity pay period began.
### Ordinary statutory paternity pay
### Ordinary and additional statutory paternity pay: supplementary provisions
## PART I — CONTRIBUTORY PERIODICAL BENEFITS
## PART II — BEREAVEMENT PAYMENT
## PART III — NON-CONTRIBUTORY PERIODICAL BENEFITS
## PART IV — INCREASES FOR DEPENDANTS
## PART V — RATE OF INDUSTRIAL INJURIES BENEFIT
##### 45AA
- (1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—
- (a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary Class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and
- (b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.
- (2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—
- (a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and
- (b) in any other case, is a reference to the person to whom it is paid.
- (3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.
- (4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.
- (5) In this section—
- “*couple*” has the same meaning as in Part 7 (see section 133);
- “*relevant year*” has the same meaning as in section 44.
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