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
Changes on 2015-03-26
@@ -48,7 +48,7 @@
- (b) shall also, to the extent provided by regulations made under section 18 below, have effect with respect to the computation, collection and recovery of Class 4 contributions, and otherwise with respect to such contributions, . . .
- (5) For each financial year there shall, by way of addition to contributions, be paid out of money hereafter appropriated for that purpose, in such manner and at such times as the Department of Finance and Personnel may determine, amounts the total of which for any such year is equal to the aggregate of all statutory sick pay , statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay and statutory adoption pay recovered by employers and others in that year, as estimated by the Department.
- (5) For each financial year there shall, by way of addition to contributions, be paid out of money hereafter appropriated for that purpose, in such manner and at such times as the Department of Finance and Personnel may determine, amounts the total of which for any such year is equal to the aggregate of all statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay and statutory shared parental pay recovered by employers and others in that year, as estimated by the Department.
- (6) No person shall—
@@ -134,11 +134,11 @@
- (ii) statutory maternity pay; or
- (iii) ordinary statutory paternity pay; or
- (iv) additional statutory paternity pay; or
- (v) statutory adoption pay; and
- (iii) statutory paternity pay; or
- (iv) statutory adoption pay; or
- (v) statutory shared parental pay; and
- (b) any sickness payment made—
@@ -314,7 +314,7 @@
- (i) employed earner’s employment, and
- (ii) an employment, other than an excluded employment, for the purposes of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003),
- (ii) an employment, other than lower-paid employment as a minister of religion, for the purposes of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003),
- (c) the whole or a part of the general earnings falls, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner,
@@ -975,6 +975,28 @@
- (c) that subsection (2) above shall have effect subject to prescribed modifications in relation to cases in which a woman fails to satisfy the conditions referred to in subsection (1)(b) or (c) above at the commencement of the 11th week before the expected week of confinement, but subsequently satisfies those conditions at any time before she is confined.
- (3A) Regulations may provide for the duration of the maternity allowance period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.
- (3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time—
- (a) after a prescribed period beginning with the day on which the woman is confined; and
- (b) when at least a prescribed part of the maternity allowance period remains unexpired.
- (3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of the woman's entitlement to maternity leave;
- (b) the doing of work by the woman;
- (c) the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by a person other than the woman as regards statutory shared parental pay in respect of the child.
- (3D) Regulations may provide for a reduction in the duration of the maternity allowance period as it applies to a woman to be revoked, subject to prescribed restrictions and conditions.
- (3E) A woman who would, but for the reduction in duration of a maternity pay period by virtue of section 161(3A), be entitled to statutory maternity pay for a week is not entitled to a maternity allowance for that week.
- (4) A woman who has become entitled to a maternity allowance under this section shall cease to be entitled to it if she dies before the beginning of the maternity allowance period; and if she dies after the beginning, but before the end, of that period, the allowance shall not be payable for any week subsequent to that in which she dies.
- (5) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of a maternity allowance under this section the amount payable by way of that allowance for any day shall be taken as one seventh of the weekly rate of the allowance.
@@ -3123,7 +3145,7 @@
- “*entitled*”, in relation to any benefit, is to be construed in accordance with—the provisions specifically relating to that benefit;in the case of a benefit specified in section 20(1) above, section 21 above; andsections 1 to 3 of the Administration Act and Article 27 of the Social Security (Northern Ireland) Order 1998;
- “*excluded employment*” has the meaning given by section 63(4) of ITEPA 2003;
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- “*first appointed year*” means such tax year, no earlier than 2002-03, as may be appointed by order, and “second appointed year” means such subsequent tax year as may be so appointed;
@@ -3149,6 +3171,8 @@
- “*lower earnings limit*”, “*upper earnings limit*” “*primary threshold*” and “*secondary threshold*” are to be construed in accordance with subsection (1) of section 5 above, and references to the lower or upper earnings limit, or to the primary or secondary threshold, of a tax year are to whatever is (or was) for that year the limit or threshold in force under that subsection;
- “*lower-paid employment as a minister of religion*” has the meaning given by section 290D of ITEPA 2003;
- “*main Class 4 percentage*” is to be construed in accordance with section 15(3ZA) above;
- “*main primary percentage*” is to be construed in accordance with section 8(2) above;
@@ -4249,6 +4273,26 @@
- (3) Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined.
- (3A) Regulations may provide for the duration of the maternity pay period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.
- (3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time—
- (a) after a prescribed period beginning with the day on which the woman is confined; and
- (b) when at least a prescribed part of the maternity pay period remains unexpired.
- (3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of the woman's entitlement to maternity leave;
- (b) the doing of work by the woman;
- (c) the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by the woman or another person as regards statutory shared parental pay in respect of the child.
- (3D) Regulations may provide for a reduction in the duration of the maternity pay period as it applies to a woman to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (4) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him.
- (5) It is immaterial for the purposes of subsection (4) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the maternity pay period or a contract of service which did not so exist.
@@ -4375,7 +4419,7 @@
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “*continental shelf operations*” means any activities which, if paragraphs (a) and (d) of subsection (6) of section 11 of the Petroleum Act 1998 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section.
- (3) In this section “*continental shelf operations*” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section.
#### Interpretation of Part XII, etc
@@ -4551,7 +4595,7 @@
- (2) Subsection (1) above applies to—
- (a) regulations made by the Department under section ... 19(6), 28(3), 30DD(5)(b) or (c), ... 104(3), ... ... above or section 167ZE(1) , sections 167ZEA to 167ZEE or section 167ZN (1) above;
- (a) regulations made by the Department under section ... 19(6), 28(3), 30DD(5)(b) or (c), ... 104(3), ... ... above or section 167ZE(1) , sections 167ZEA to 167ZEE or section 167ZN (1) or any of sections 167ZU to 167ZZ2 above;
- (aa) the first regulations made by virtue of section 23A(3)(c) above;
@@ -7330,7 +7374,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Categories of earners.
#### Outline of contributory system.
##### 4A
@@ -7510,11 +7554,11 @@
- (2) Where—
- (a) a non-cash voucher is received by any person from employment which is an excluded employment for the purposes of the benefits code, and
- (b) the case would be one in which the conditions in section 10ZA(1)(a) to (d) above would be satisfied in relation to the provision of that voucher if that employment were not an excluded employment ,
sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, as if that employment were not an excluded employment .
- (a) a non-cash voucher is received by any person from employment which is lower-paid employment as a minister of religion, and
- (b) the case would be one in which the conditions in section 10ZA(1)(a) to (d) above would be satisfied in relation to the provision of that voucher if that employment were not lower-paid employment as a minister of religion,
sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, as if that employment were not lower-paid employment as a minister of religion.
- (3) In this section “*non-cash voucher*” has the same meaning as in section 84 of ITEPA 2003 .
@@ -7772,7 +7816,7 @@
- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
#### Earnings limits and thresholds for Class 1 contributions.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
##### 35A
@@ -7816,9 +7860,9 @@
- (3) In this section, and in sections 39A and 39B below, “the appointed day” means the day appointed for the coming into operation of Articles 51 to 53 of the Welfare Reform and Pensions (Northern Ireland) Order 1999.
#### Non-cash vouchers provided by third parties.
#### Class 3A contributions in return for units of additional pension
#### Liability of third party provider of benefits in kind.
#### Class 3A contributions: repayment
##### 39A
@@ -8372,9 +8416,9 @@
for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Incapacity benefit: reduction for councillor’s allowance.
#### State maternity allowance for employed or self-employed earner.
##### 86A
@@ -8414,7 +8458,7 @@
## PART XIIZA — ORDINARY AND ADDITIONAL STATUTORY PATERNITY PAY
#### Deemed earnings factors: 2010–11 onwards
#### Earnings factor credits
##### 167ZA
@@ -8440,7 +8484,7 @@
- (5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.
#### Workmen’s compensation, etc.
#### Certain sums to be earnings.
##### 167ZB
@@ -8476,31 +8520,299 @@
##### 167ZC
- (1) A person shall be entitled to payments of ordinary statutory paternity pay in respect of any period only if—
- (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 ordinary statutory paternity pay to begin; and
- (1) A person shall be entitled to payments of ordinary statutory paternity pay in respect of any period only if he gives the person who will be liable to pay it notice of the week or weeks in respect of which he expects there to be liability to pay him statutory paternity pay.
- (1A) Regulations may provide for the time by which notice under subsection (1) is to be given.
- (2) The notice shall be in writing if the person who is liable to pay the ordinary statutory paternity pay so requests.
- (3) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) of section 167ZA or 167ZB above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) above 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 167ZA or 167ZB above;
- (e) provide that a person is to be treated for the purposes of section 167ZA or 167ZB above as being employed for a continuous period of at least 26 weeks where—
- (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZA or 167ZB above;
- (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 167ZA or 167ZB above 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.
#### Entitlement: adoption
##### 167ZD
- (1) The liability to make payments of ordinary statutory paternity pay, under section 167ZA or 167ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b ) and (d) of that section.
- (2) Regulations shall make provision as to a former employer’s liability to pay ordinary 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 by the former employer solely, or mainly, for the purpose of avoiding liability for ordinary statutory paternity pay or additional statutory paternity pay (or both).
- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.
#### Liability to make payments
##### 167ZE
- (1) Ordinary 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) Ordinary statutory paternity pay shall be payable in respect of—
- (a) a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or
- (b) if regulations permit the person entitled to choose to receive ordinary statutory paternity pay in respect of—
- (i) a period of a week, or
- (ii) two non-consecutive periods of a week,
such week or weeks within die qualifying period as he may choose in accordance with regulations.
- (3) For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning—
- (a) in the case of a person to whom the conditions in section 167ZA(2) above apply, with the date of the child’s birth, and
- (b) in the case of a person to whom the conditions in section 167ZB(2) above apply, with the date of the child’s placement for adoption.
- (3A) Statutory paternity pay is not payable to a person in respect of a statutory pay week if—
- (a) statutory shared parental pay is payable to that person in respect of any part of that week or that person takes shared parental leave in any part of that week; or
- (b) statutory shared parental pay was payable to that person or that person has taken shared parental leave in respect of the child before that week.
- (4) Ordinary statutory paternity pay shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week—
- (a) to care for the chi1d by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZA(2)(a) or 167ZB(2)(a) above; or
- (b) to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision.
- (5) A person shall not be liable to pay ordinary statutory paternity pay to another in respect of a statutory pay week during any part of which the other works under a contract of service with him.
- (6) It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (7) Except in such cases as may be prescribed, ordinary statutory paternity pay shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him ordinary statutory paternity pay.
- (8) The Department may by regulations specify circumstances in which there is to be no liability to pay ordinary statutory paternity pay in respect of a statutory pay week.
- (9) Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) above to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy.
- (10) Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) above to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement.
- (10A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of ordinary statutory paternity pay, the amount payable by way of ordinary statutory paternity pay for any day shall be taken as one seventh of the weekly rate.
- (11) In this section—
- “statutory pay week”, in relation to a person entitled to ordinary statutory paternity pay, means a week chosen by him as a week in respect of which ordinary statutory paternity pay shall be payable;
- “week” means any period of seven days.
- (12) Where statutory paternity pay is payable to a person by virtue of section 167ZBA(1) to (3), this section has effect as if the following references were such references as may be prescribed—
- (a) the references in subsections (3)(b) and (10) to placement for adoption,
- (b) the references in subsection (10) to being placed for adoption.
#### Rate and period of pay
##### 167ZF
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from ordinary statutory paternity pay or additional statutory paternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Restrictions on contracting out
##### 167ZG
- (1) Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (2) Subject to subsection (3) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and
- (b) any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.
- (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.
- (4) In this section “*statutory paternity pay*” means ordinary statutory paternity pay or additional statutory paternity pay.
#### Restrictions on contracting out
##### 167ZH
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Restrictions on contracting out
##### 167ZI
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Relationship with contractual remuneration
##### 167ZJ
- (1) In this Part of this Act—
- “the Board” means the Commissioners of Inland Revenue;
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except sections 167ZE and 167ZEE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of ordinary statutory paternity pay or additional statutory paternity pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZK
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
## PART XIIZB — STATUTORY ADOPTION PAY
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZL
- (1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”.
- (2) The conditions are—
- (a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;
- (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
- (c) that he has ceased to work for the employer;
- (d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
- (e) that he has elected to receive statutory adoption pay.
- (3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.
- (4) A person may not elect to receive statutory adoption pay if—
- (a) he has elected in accordance with section 167ZB above to receive statutory paternity pay; or
- (b) where the child is, or is expected to be, placed for adoption with him as a member of a married couple or civil partnership and his spouse or civil partner is a person to whom the conditions in subsection (2) above apply, his spouse or civil partner has elected to receive statutory adoption pay.
- (5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.
- (6) A person shall be entitled to payments of statutory adoption pay only if—
- (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 statutory adoption pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (2) The notice shall be in writing if the person who is liable to pay the ordinary statutory paternity pay so requests.
- (3) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) of section 167ZA or 167ZB above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (1) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;
- (7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.
- (8) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (6) above 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 167ZA or 167ZB above;
- (e) provide that a person is to be treated for the purposes of section 167ZA or 167ZB above as being employed for a continuous period of at least 26 weeks where—
- (d) specify in what circumstances employment is to be treated as continuous for the purposes of this section;
- (e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—
- (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZA or 167ZB above;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;
- (g) provide that—
@@ -8508,109 +8820,111 @@
- (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 167ZA or 167ZB above 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.
#### Entitlement: adoption
##### 167ZD
- (1) The liability to make payments of ordinary statutory paternity pay, under section 167ZA or 167ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b ) and (d) of that section.
- (2) Regulations shall make provision as to a former employer’s liability to pay ordinary 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 by the former employer solely, or mainly, for the purpose of avoiding liability for ordinary statutory paternity pay or additional statutory paternity pay (or both).
- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.
shall be calculated or estimated for the purposes of this section 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;
- (h) make provision about elections for statutory adoption pay.
#### Liability to make payments
##### 167ZE
- (1) Ordinary 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) Ordinary statutory paternity pay shall be payable in respect of—
- (a) a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or
- (b) if regulations permit the person entitled to choose to receive ordinary statutory paternity pay in respect of—
- (i) a period of a week, or
- (ii) two non-consecutive periods of a week,
such week or weeks within die qualifying period as he may choose in accordance with regulations.
- (3) For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning—
- (a) in the case of a person to whom the conditions in section 167ZA(2) above apply, with the date of the child’s birth, and
- (b) in the case of a person to whom the conditions in section 167ZB(2) above apply, with the date of the child’s placement for adoption.
- (4) Ordinary statutory paternity pay shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week—
- (a) to care for the chi1d by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZA(2)(a) or 167ZB(2)(a) above; or
- (b) to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision.
- (5) A person shall not be liable to pay ordinary statutory paternity pay to another in respect of a statutory pay week during any part of which the other works under a contract of service with him.
- (6) It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.
- (7) Except in such cases as may be prescribed, ordinary statutory paternity pay shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him ordinary statutory paternity pay.
- (8) The Department may by regulations specify circumstances in which there is to be no liability to pay ordinary statutory paternity pay in respect of a statutory pay week.
- (9) Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) above to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy.
- (10) Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) above to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement.
- (10A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of ordinary statutory paternity pay, the amount payable by way of ordinary statutory paternity pay for any day shall be taken as one seventh of the weekly rate.
- (11) In this section—
- “statutory pay week”, in relation to a person entitled to ordinary statutory paternity pay, means a week chosen by him as a week in respect of which ordinary statutory paternity pay shall be payable;
- “week” means any period of seven days.
##### 167ZM
- (1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above.
- (2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.
#### Liability to make payments
##### 167ZN
- (1) Statutory adoption pay shall be payable at such fixed or earnings-related weekly rate as the Department may prescribe by regulations, which may prescribe different kinds of rate for different cases.
- (2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.
- (2A) Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions.
- (2B) Regulations under subsection (2A) are to secure that the reduced period ends at a time—
- (a) after a prescribed part of the adoption pay period has expired; and
- (b) when at least a prescribed part of the adoption pay period remains unexpired.
- (2C) Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to—
- (a) the end of A's entitlement to adoption leave;
- (b) the doing of work by A;
- (c) the taking of prescribed steps by A or another person as regards leave under Article 107G of the Employment Rights Order in respect of the child;
- (d) the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child.
- (2D) Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.
- (3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.
- (4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.
- (5) Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.
- (6) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.
- (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.
- (7) In subsection (2) above, “week” means any period of seven days.
- (8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
- (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.
#### Rate and period of pay
##### 167ZF
##### 167ZO
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from ordinary statutory paternity pay or additional statutory paternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Restrictions on contracting out
##### 167ZG
- (1) Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (2) Subject to subsection (3) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and
- (b) any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.
- (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.
- (4) In this section “*statutory paternity pay*” means ordinary statutory paternity pay or additional statutory paternity pay.
#### Restrictions on contracting out
##### 167ZH
#### Rate and period of pay
##### 167ZP
- (1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
- (2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.
- (3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
- (4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (5) Subject to subsection (6) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and
- (b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.
- (6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.
- (7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
#### Crown employment—Part XIIZB
##### 167ZQ
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Restrictions on contracting out
##### 167ZI
#### Crown employment—Part XIIZB
##### 167ZR
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
@@ -8632,13 +8946,15 @@
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Relationship with contractual remuneration
##### 167ZJ
- (1) In this Part of this Act—
- “the Board” means the Commissioners of Inland Revenue;
#### Crown employment—Part XIIZB
##### 167ZS
- (1) In this part of this Act—
- “adoption pay period” has the meaning given by section 167ZN(2) above;
- “the Board” means the Commissioners of Inland Revenue
- “the Department” means the Department for Employment and Learning;
@@ -8650,7 +8966,7 @@
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (a) gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -8666,9 +8982,9 @@
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except sections 167ZE and 167ZEE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (5) In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
@@ -8688,261 +9004,31 @@
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of ordinary statutory paternity pay or additional statutory paternity pay as his employer under the contract.
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (12) In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZK
The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
## PART XIIZB — STATUTORY ADOPTION PAY
#### Power to apply Part XlIZA to adoption cases not involving placement
##### 167ZL
- (1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”.
- (2) The conditions are—
- (a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;
- (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;
- (c) that he has ceased to work for the employer;
- (d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and
- (e) that he has elected to receive statutory adoption pay.
- (3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.
- (4) A person may not elect to receive statutory adoption pay if—
- (a) he has elected in accordance with section 167ZB above to receive statutory paternity pay; or
- (b) where the child is, or is expected to be, placed for adoption with him as a member of a married couple or civil partnership and his spouse or civil partner is a person to whom the conditions in subsection (2) above apply, his spouse or civil partner has elected to receive statutory adoption pay.
- (5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.
- (6) A person shall be entitled to payments of statutory adoption pay only if—
- (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 statutory adoption pay to begin; and
- (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.
- (7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.
- (8) The Department may by regulations—
- (a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;
- (b) provide that subsection (6) above 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 this section;
- (e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—
- (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and
- (ii) those contracts were not continuous;
- (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;
- (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 this section 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;
- (h) make provision about elections for statutory adoption pay.
#### Liability to make payments
##### 167ZM
- (1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above.
- (2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.
- (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.
#### Liability to make payments
##### 167ZN
- (1) Statutory adoption pay shall be payable at such fixed or earnings-related weekly rate as the Department may prescribe by regulations, which may prescribe different kinds of rate for different cases.
- (2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.
- (3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.
- (4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.
- (5) Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.
- (6) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.
- (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.
- (7) In subsection (2) above, “week” means any period of seven days.
- (8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
#### Rate and period of pay
##### 167ZO
- (1) Any agreement shall be void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or
- (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.
- (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or
- (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.
#### Rate and period of pay
##### 167ZP
- (1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.
- (2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.
- (3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
- (4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (5) Subject to subsection (6) below—
- (a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and
- (b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.
- (6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.
- (7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.
#### Crown employment—Part XIIZB
##### 167ZQ
The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
#### Crown employment—Part XIIZB
##### 167ZR
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft;
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) above may, in particular, provide—
- (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;
- (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland;
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.
#### Crown employment—Part XIIZB
##### 167ZS
- (1) In this part of this Act—
- “adoption pay period” has the meaning given by section 167ZN(2) above;
- “the Board” means the Commissioners of Inland Revenue
- “the Department” means the Department for Employment and Learning;
- “employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b); orthe employee being under the age of 16;
- “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;
- “prescribed” means prescribed by regulations.
- (2) In this Part of this Act, “employee” means a person who is—
- (a) gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—
- (a) two or more employers are to be treated as one;
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.
- (10) Regulations under subsection (9) above may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election;
- (b) the manner in which, and the time within which, such an election is to be made;
- (c) the persons to whom, and the manner in which, notice of such an election is to be given;
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;
- (e) the time for which such an election is to have effect;
- (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.
- (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act.
- (12) In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.
#### Power to apply Part XIIZB to adoption cases not involving placement
##### 167ZT
The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.
- (3) Regulations under subsection (2) may modify section 167ZL(8)(c) so as to enable regulations made by virtue of section 167ZL(8) to impose requirements to make statutory declarations as to—
- (a) eligibility to apply for a parental order,
- (b) intention to apply for such an order.
## PART XIIA — INCAPACITY FOR WORK
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Power to apply Part XIIZB to other cases
##### 167A
@@ -9084,7 +9170,7 @@
- “week” means any period of 7 days.
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Entitlement: birth
### Prohibition on recovery of employer’s contributions
@@ -10615,34 +10701,6 @@
[^c16397031]: S. 167(7) added (24.3.1999 for specified purposes and 1.4.1999 otherwise) by [S.I. 1999/671](https://www.legislation.gov.uk/uksi/1999/671), [arts. 1(2)(b)](https://www.legislation.gov.uk/uksi/1999/671/article/1/2/b), [3(1)](https://www.legislation.gov.uk/uksi/1999/671/article/3/1), [Sch. 1 para. 17(3)](https://www.legislation.gov.uk/uksi/1999/671/schedule/1/paragraph/17/3) (with savings and transitional provisions in [Sch. 7](https://www.legislation.gov.uk/uksi/1999/671/schedule/7)); [S.R. 1999/149](https://www.legislation.gov.uk/nisr/1999/149), [art. 2(c)](https://www.legislation.gov.uk/nisr/1999/149/article/2/c), [Sch. 2](https://www.legislation.gov.uk/nisr/1999/149/schedule/2) (subject to [arts. 3-6](https://www.legislation.gov.uk/nisr/1999/149/article/3))
[^c19145541]: S. 167ZA modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2002 (S.R. 2002/382)](https://www.legislation.gov.uk/nisr/2002/382), [reg. 5(1)](https://www.legislation.gov.uk/nisr/2002/382/regulation/5/1) (with [reg. 2](https://www.legislation.gov.uk/nisr/2002/382/regulation/2))
[^c19145271]: S. 167ZA(2)(b)-(d) modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [reg. 5](https://www.legislation.gov.uk/nisr/2002/378/regulation/5)
[^c19145561]: S. 167ZB modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2002 (S.R. 2002/382)](https://www.legislation.gov.uk/nisr/2002/382), [reg. 5(2)](https://www.legislation.gov.uk/nisr/2002/382/regulation/5/2) (with [reg. 2](https://www.legislation.gov.uk/nisr/2002/382/regulation/2))
[^c19145301]: S. 167ZC(1) applied (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), regs. {6}, {12}
[^c19145331]: S. 167ZJ(6) modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [reg. 39(1)](https://www.legislation.gov.uk/nisr/2002/378/regulation/39/1)
[^c19104511]: Pt. XIIZA (ss. 167ZA-167ZK) modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [regs. 31-47](https://www.legislation.gov.uk/nisr/2002/378/regulation/31)
[^c19104561]: Pt. XIIZA (ss. 167ZA-167ZK) modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2002 (S.R. 2002/382)](https://www.legislation.gov.uk/nisr/2002/382), [regs. 1](https://www.legislation.gov.uk/nisr/2002/382/regulation/1), [4](https://www.legislation.gov.uk/nisr/2002/382/regulation/4), [7-9](https://www.legislation.gov.uk/nisr/2002/382/regulation/7) (with [reg. 2](https://www.legislation.gov.uk/nisr/2002/382/regulation/2))
[^c19145641]: S. 167ZL modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2002 (S.R. 2002/382)](https://www.legislation.gov.uk/nisr/2002/382), [reg. 6](https://www.legislation.gov.uk/nisr/2002/382/regulation/6) (with [reg. 2](https://www.legislation.gov.uk/nisr/2002/382/regulation/2))
[^c19145391]: S. 167ZL(6) applied (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [reg. 21(6)](https://www.legislation.gov.uk/nisr/2002/378/regulation/21/6)
[^c19145461]: S. 167ZL(6) restricted (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [reg. 29(2)](https://www.legislation.gov.uk/nisr/2002/378/regulation/29/2)
[^c19145491]: S. 167ZM excluded (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [reg. 44](https://www.legislation.gov.uk/nisr/2002/378/regulation/44)
[^c19145351]: S. 167ZS(6) modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [reg. 39(1)](https://www.legislation.gov.uk/nisr/2002/378/regulation/39/1)
[^c19104711]: Pt. XIIZB (ss. 167ZL-167ZT) modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002/378)](https://www.legislation.gov.uk/nisr/2002/378), [regs. 31-47](https://www.legislation.gov.uk/nisr/2002/378/regulation/31) Pt. XIIZB (ss. 167ZL-167ZT) modified (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2002 (S.R. 2002/382)](https://www.legislation.gov.uk/nisr/2002/382), regs. {3}, 4, 7-9 (with reg. 2)
[^c19104751]: Pt. XIIZB (ss. 167ZL-167ZT) restricted (8.12.2002) by [Statutory Paternity Pay and Statutory Adoption Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2002 (S.R. 2002/382)](https://www.legislation.gov.uk/nisr/2002/382), [reg. 8(3)](https://www.legislation.gov.uk/nisr/2002/382/regulation/8/3) (with [reg. 2](https://www.legislation.gov.uk/nisr/2002/382/regulation/2))
[^c16397081]: [Pt. XII](https://www.legislation.gov.uk/ukpga/1992/7/part/XII)A (ss. 167A-167C) inserted (21.11.1994 for the purpose only of making regulations and 13.4.1995 otherwise) by [S.I. 1994/1898 (N.I. 12)](https://www.legislation.gov.uk/nisi/1994/1898), [arts. 7](https://www.legislation.gov.uk/nisi/1994/1898/article/7), [8](https://www.legislation.gov.uk/nisi/1994/1898/article/8); [S.R. 1994/450](https://www.legislation.gov.uk/nisr/1994/450), [art. 2(b)](https://www.legislation.gov.uk/nisr/1994/450/article/2/b), [Sch. Pt. II](https://www.legislation.gov.uk/nisr/1994/450/schedule/part/II)
[^c16397091]: [S. 167A(2A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167A/2A) inserted (1.12.1999 for specified purposes and 16.12.1999 otherwise) by [S.I. 1999/3147 (N.I. 11)](https://www.legislation.gov.uk/nisi/1999/3147), [arts. 1(5)(c)](https://www.legislation.gov.uk/nisi/1999/3147/article/1/5/c), [67](https://www.legislation.gov.uk/nisi/1999/3147/article/67), [Sch. 8 para. 22(2)](https://www.legislation.gov.uk/nisi/1999/3147/schedule/8/paragraph/22/2); [S.R. 1999/494](https://www.legislation.gov.uk/nisr/1999/494), [art. 2(2)(b)](https://www.legislation.gov.uk/nisr/1999/494/article/2/2/b)
@@ -11377,8 +11435,6 @@
[^key-a0da641fa08079e7934feb65d776229b]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1992/7/schedule/10) modified (7.4.2003 immediately after 2002 c. 21, s. 49 comes into force) by [The Child Benefit (General) Regulations 2003 (S.I. 2003/493)](https://www.legislation.gov.uk/uksi/2003/493), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/493/regulation/1/1), [15](https://www.legislation.gov.uk/uksi/2003/493/regulation/15)
[^M_C_88d2d581-085b-4f0d-8cf4-65283f990ad9]: Pt. 12ZB applied (with modifications) (8.4.2003) by [Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Application of Parts XIIZA and XIIZB to Adoptions from Overseas) Regulations (Northern Ireland) 2003 (S.R. 2003/221)](https://www.legislation.gov.uk/nisr/2003/221), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2003/221/regulation/1/1), [3](https://www.legislation.gov.uk/nisr/2003/221/regulation/3), [Sch. 2](https://www.legislation.gov.uk/nisr/2003/221/schedule/2)
[^key-8d99a76256e3c6647a96a5b1596d3ccf]: Words in [s. 121(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/121/1) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-c8efaca0fae395e92ed9bbada118d4eb]: [S. 122(1)(b)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/b)[(c)](https://www.legislation.gov.uk/ukpga/1992/7/section/122/1/c) repealed (8.4.2003) by [Tax Credits Act 2002 (c. 21)](https://www.legislation.gov.uk/ukpga/2002/21), [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61), [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6); [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3))
@@ -12555,12 +12611,6 @@
[^key-9313c02ca50ba66d3a7c4febc6959f60]: S. 68 repealed with savings (3.11.2000 for specified purposes, 6.4.2001 otherwise) by [The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))](https://www.legislation.gov.uk/nisi/1999/3147), [art. 76](https://www.legislation.gov.uk/nisi/1999/3147/article/76), [Sch. 10 Pt. IV](https://www.legislation.gov.uk/nisi/1999/3147/schedule/10/part/IV); [S.R. 2000/332](https://www.legislation.gov.uk/nisr/2000/332), [art. 2](https://www.legislation.gov.uk/nisr/2000/332/article/2) (with [art. 4](https://www.legislation.gov.uk/nisr/2000/332/article/4)) (see also [The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312)](https://www.legislation.gov.uk/nisr/2010/312), [regs. 1](https://www.legislation.gov.uk/nisr/2010/312/regulation/1), [22(b)](https://www.legislation.gov.uk/nisr/2010/312/regulation/22/b) (with [reg. 3](https://www.legislation.gov.uk/nisr/2010/312/regulation/3)))
[^key-2781c2c8fdd1db9f3ab49ac95c58b1b7]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (1.10.2010) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 2](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/2); [S.R. 2010/295](https://www.legislation.gov.uk/nisr/2010/295), [art. 3(d)](https://www.legislation.gov.uk/nisr/2010/295/article/3/d)
[^key-fffeb6dcd8eeb764a50a79dc48d10cbd]: [S. 4(1)(a)(iii)-(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/iii) substituted for s. 4(1)(a)(iii)(iv) (1.10.2010) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 3](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/3); [S.R. 2010/295](https://www.legislation.gov.uk/nisr/2010/295), [art. 3(d)](https://www.legislation.gov.uk/nisr/2010/295/article/3/d)
[^key-9ac36b8aae4351040d8b02fe6928b022]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (1.10.2010) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 4](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/4); [S.R. 2010/295](https://www.legislation.gov.uk/nisr/2010/295), [art. 3(d)](https://www.legislation.gov.uk/nisr/2010/295/article/3/d)
[^key-ed90151016ccefc18402a1c1bfdd0f9e]: [Pt. 12ZA](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZA) heading substituted (1.10.2010) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 9](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/9); [S.R. 2010/295](https://www.legislation.gov.uk/nisr/2010/295), [art. 3(d)](https://www.legislation.gov.uk/nisr/2010/295/article/3/d)
[^key-b5ac0a0f83f461b2af54ad55e02b3034]: [S. 167ZA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZA) cross-heading inserted (1.10.2010) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 10](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/10); [S.R. 2010/295](https://www.legislation.gov.uk/nisr/2010/295), [art. 3(d)](https://www.legislation.gov.uk/nisr/2010/295/article/3/d)
@@ -12583,8 +12633,6 @@
[^key-5142669428cc4ecb9eedb16e73ce20e2]: Words in [s. 167ZF(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZF/2) substituted (1.10.2010) by [The Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947)](https://www.legislation.gov.uk/nisi/2006/1947), [art. 1(3)](https://www.legislation.gov.uk/nisi/2006/1947/article/1/3), [Sch. 1 para. 17](https://www.legislation.gov.uk/nisi/2006/1947/schedule/1/paragraph/17); [S.R. 2010/295](https://www.legislation.gov.uk/nisr/2010/295), [art. 3(d)](https://www.legislation.gov.uk/nisr/2010/295/article/3/d)
[^key-15a4b33cd95c04c066298c0e78398127]: Pt. 12ZA applied (with modifications) (8.4.2003) by [Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Application of Parts XIIZA and XIIZB to Adoptions from Overseas) Regulations (Northern Ireland) 2003 (S.R. 2003/221)](https://www.legislation.gov.uk/nisr/2003/221), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2003/221/regulation/1/1), [2](https://www.legislation.gov.uk/nisr/2003/221/regulation/2), [Sch. 1](https://www.legislation.gov.uk/nisr/2003/221/schedule/1) (as amended (3.10.2010) by [S.R. 2010/305](https://www.legislation.gov.uk/nisr/2010/305), [regs. 1(1)](https://www.legislation.gov.uk/nisr/2010/305/regulation/1/1), [2](https://www.legislation.gov.uk/nisr/2010/305/regulation/2))
[^key-2bb366aa8a3cb55c6dfab35874f90781]: [S. 136A(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/136A/2) substituted (16.12.2010) by [Savings Accounts and Health in Pregnancy Grant Act 2010 (c. 36)](https://www.legislation.gov.uk/ukpga/2010/36), [ss. 3(2)](https://www.legislation.gov.uk/ukpga/2010/36/section/3/2), [4(3)](https://www.legislation.gov.uk/ukpga/2010/36/section/4/3)
[^key-fc25b65ff504c16d43c97ea10100fef7]: [Act](https://www.legislation.gov.uk/ukpga/1992/7) modified (6.4.2011) by [The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2011 (S.R. 2011/52)](https://www.legislation.gov.uk/nisr/2011/52), [art. 2](https://www.legislation.gov.uk/nisr/2011/52/article/2)
@@ -12857,15 +12905,71 @@
[^key-d83fb67e30ed28c1aa83ced2d8d5acee]: [Sch. 1 para. 8(1)(j)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/j)[(k)](https://www.legislation.gov.uk/ukpga/1992/7/schedule/1/paragraph/8/1/k) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of [National Insurance Contributions Act 2015 (c. 5)](https://www.legislation.gov.uk/ukpga/2015/5), [Sch. 1 paras. 18(4)](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/18/4), [35](https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/35)
#### Contributions credits for relevant parents and carers
[^key-604f3133e2a60f1eb77d1cdae586af7e]: [Pt. 12ZC](https://www.legislation.gov.uk/ukpga/1992/7/part/12ZC) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(2)](https://www.legislation.gov.uk/nia/2015/1/section/5/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-671aebda7f2b3463d86ce40aeebbb7ff]: Words in [s. 1(5)](https://www.legislation.gov.uk/ukpga/1992/7/section/1/5) substituted (15.3.2015 for specified purposes) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/2); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5)
[^key-d49ceec2433f22b756554455cf54c419]: [S. 4(1)(a)(iii)-(v)](https://www.legislation.gov.uk/ukpga/1992/7/section/4/1/a/iii) substituted (15.3.2015 for specified purposes) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(3)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/3); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5)
[^key-7f8c7bb6e7d18c61324ce797c545942a]: Words in [s. 4C(11)](https://www.legislation.gov.uk/ukpga/1992/7/section/4C/11) substituted (15.3.2015 for specified purposes) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(4)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/4); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [arts. 3(2)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/i), [5](https://www.legislation.gov.uk/nisr/2015/86/article/5)
[^key-021269c320979a0f75a78f2a47c32ab0]: [S. 35(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(2)](https://www.legislation.gov.uk/nia/2015/1/section/6/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-eb09578452de4eea2370c6f84aa72426]: [S. 35(3E)](https://www.legislation.gov.uk/ukpga/1992/7/section/35/3E) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(3)](https://www.legislation.gov.uk/nia/2015/1/section/6/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-55cae480e0e0bd1e16a16619ff196f0c]: [S. 161(3A)-(3D)](https://www.legislation.gov.uk/ukpga/1992/7/section/161/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(4)](https://www.legislation.gov.uk/nia/2015/1/section/6/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-fe38fea3426fd586bad892aa9aee97ee]: Words in [s. 166(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/166/3) substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [s. 23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1), [Sch. 1 para. 2(5)](https://www.legislation.gov.uk/nia/2015/1/schedule/1/paragraph/2/5); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(2)(b)](https://www.legislation.gov.uk/nisr/2015/86/article/3/2/b)
[^key-49772f129088ca2b9c8596dd78235bdf]: Words in [s. 167ZC(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1) substituted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-1d47e38dbcf65c664afed22686fd8b8f]: [S. 167ZC(1A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZC/1A) inserted (15.3.2015 except in relation to children whose expected week of birth ends on or before 4.4.2015 and children placed for adoption on or before 4.4.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 12(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/12/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(j)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/j) (with [art. 6(1)](https://www.legislation.gov.uk/nisr/2015/86/article/6/1))
[^key-d042a919c38e289f50ea352b0bc6ce38]: [S. 167ZE(3A)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/3A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(5)](https://www.legislation.gov.uk/nia/2015/1/section/6/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-6dc99b1ecabe673004a7f32763506722]: [S. 167ZE(12)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZE/12) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(3)](https://www.legislation.gov.uk/nia/2015/1/section/9/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-f47a94f01594ac3d17438f74a2ee47bb]: Words in [s. 167ZK](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-53c6159fa62319a4a6e74bc6ec296479]: [S. 167ZK(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK) formed from s. 167ZK (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-91e643d9179ebb9fe6e59c1006b61f19]: [S. 167ZK(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZK/2) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(2)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/2/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-c1230f996a9f4f036d89d3c97c2ba83e]: [S. 167ZN(2A)-(2D)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/2A) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 6(6)](https://www.legislation.gov.uk/nia/2015/1/section/6/6), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(e)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/e)
[^key-6a1ef40ab27723c6032b298f9e846139]: [S. 167ZN(9)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZN/9) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(5)](https://www.legislation.gov.uk/nia/2015/1/section/9/5), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-3f7295f9b2a8a768c240ff1aaf8e4d2c]: Words in [s. 167ZT](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) heading substituted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(a)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/a), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-a640be96fa319c178d644168c07c8e0e]: [S. 167ZT(1)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT) formed from s. 167ZT (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(b)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/b), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-e2a9dd3a5fe573044211f4b33617c98d]: [S. 167ZT(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/2)[(3)](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZT/3) added (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 11(3)(c)](https://www.legislation.gov.uk/nia/2015/1/section/11/3/c), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(i)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/i)
[^key-29b71cb206aa295603926a552e46cd0a]: Words in [s. 172(2)(a)](https://www.legislation.gov.uk/ukpga/1992/7/section/172/2/a) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 5(3)](https://www.legislation.gov.uk/nia/2015/1/section/5/3), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(d)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/d)
[^key-2479c253361452789ea0db6a5fec23f6]: [S. 167ZBA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZBA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(2)](https://www.legislation.gov.uk/nia/2015/1/section/9/2), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-86a30ab9e288f9392a00162b82bcacc1]: [S. 167ZLA](https://www.legislation.gov.uk/ukpga/1992/7/section/167ZLA) inserted (15.3.2015) by [Work and Families Act (Northern Ireland) 2015 (c. 1)](https://www.legislation.gov.uk/nia/2015/1), [ss. 9(4)](https://www.legislation.gov.uk/nia/2015/1/section/9/4), [23(1)](https://www.legislation.gov.uk/nia/2015/1/section/23/1); [S.R. 2015/86](https://www.legislation.gov.uk/nisr/2015/86), [art. 3(1)(g)](https://www.legislation.gov.uk/nisr/2015/86/article/3/1/g)
[^key-12052c345c82222f01ccee1cb651ca41]: Words in s. 10(1)(b)(ii) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(2)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/2)
[^key-980b233d697295a2de78c9edc78fe2c8]: Words in s. 10ZB(2)(a) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/a)
[^key-20908e3d28816b53a1e4280778aaf5d3]: Words in s. 10ZB(2) substituted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(3)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/3/b)
[^key-2e20480977a3da8c3387d3d0760567dd]: Words in s. 121(1) omitted (with effect for the tax year 2016-17 and subsequent tax years) by virtue of [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(a)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/a)
[^key-402fc9f81f893adecdd29c5affadf57a]: Words in s. 121(1) inserted (with effect for the tax year 2016-17 and subsequent tax years) by [Finance Act 2015 (c. 11)](https://www.legislation.gov.uk/ukpga/2015/11), [s. 13(4)](https://www.legislation.gov.uk/ukpga/2015/11/section/13/4), [Sch. 1 para. 24(4)(b)](https://www.legislation.gov.uk/ukpga/2015/11/schedule/1/paragraph/24/4/b)
#### Records of earnings and calculation of earnings factors in absence of records.
#### Bereavement allowance where no dependent children.
#### Widowed parent’s allowance.
#### Category B retirement pension for women.
#### Child benefit.
#### Bereavement allowance where no dependent children.
#### Rate of Category B retirement pension for women.
#### “Child” and “qualifying young person”
#### Entitlement: adoption
@@ -12971,7 +13075,7 @@
- (6) The Department may by regulations make provision for the provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act (Northern Ireland) 2002 (polygamous marriages) applies.
#### Test of incapacity for work.
#### The own occupation test.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
@@ -13003,7 +13107,7 @@
- (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.
#### Mobility component for certain persons eligible for invalid carriages.
#### Persons 65 or over.
#### “Child” and “qualifying young person”
@@ -13035,11 +13139,11 @@
1. The following abbreviations are used in this Table:—
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Relationship with benefits and other payments, etc.
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: birth
#### Entitlement to additional statutory paternity pay: adoption
#### Crown employment—Part XIIZA
@@ -13051,7 +13155,7 @@
#### Power to apply Part XIIZB to adoption cases not involving placement
#### Regulations and orders - general.
#### Assembly, etc. control of regulations and orders.
*Note:* This Schedule is subject to alteration by orders made by the Department under section 132 of the Administration Act.
@@ -13559,7 +13663,7 @@
- “*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);
- “*statutory payment*” means—statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay or statutory shared parental 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.
@@ -13627,7 +13731,7 @@
1. The following abbreviations are used in this Table:—
#### Entitlement: general
#### Entitlement: prospective adopters with whom looked after children are placed
#### Liability to make payments
@@ -14051,11 +14155,11 @@
#### Part XIZA: supplementary
#### Power to apply Part XlIZA to adoption cases not involving placement
#### Power to apply Part XlIZA to other cases
#### Entitlement
#### Liability to make payments
#### Entitlement: prospective adopters with whom looked after children are placed
#### Relationship with benefits and other payments, etc.
@@ -14550,3 +14654,655 @@
- (ii) otherwise, as a Class 2 contribution under section 11(6).
- (3) Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Department.
##### 167ZBA
- (1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Section 167ZB has effect as if the following references or definitions were such references or definitions as may be prescribed—
- (a) the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom,
- (b) the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption,
- (c) the reference in subsection (6) to placement for adoption,
- (d) the definition of “adopter” in subsection (7).
- (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory paternity pay in connection with the placement of a child as mentioned in those subsections, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption.
- (5) In this section—
- “*approved foster parent*” means a person approved as a foster parent by the authority under regulation 3 of the Foster Placement (Children) Regulations (Northern Ireland) 1996,
- “*approved prospective adopter*” means a person considered by the authority by virtue of the Adoption Agencies Regulations (Northern Ireland) 1989 to be a person suitable to adopt a child,
- “*authority*” has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order),
- “*child who is looked after by an authority*” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order).
- (6) The Department may by order amend the definition of, or substitute another definition for the definition of, “approved foster parent” or “approved prospective adopter” for the time being contained in subsection (5), in consequence of any modification or replacement of the regulations referred to in the definition.
##### 167ZLA
- (1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Section 167ZL has effect as if the following references or definitions were such references or definitions as may be prescribed—
- (a) the reference in subsection (2)(a) to a child being placed for adoption under the law of any part of the United Kingdom,
- (b) the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption,
- (c) the reference in subsection (5) to placement, or expected placement, for adoption.
- (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be placed as mentioned in subsection (1), the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption.
- (5) In this section, “*approved foster parent*”, “*approved prospective adopter*”, “*authority*” and “*child who is looked after by an authority*” have the same meaning as in section 167ZBA.
## PART 12ZC — STATUTORY SHARED PARENTAL PAY
##### 167ZU
- (1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person who is the mother of a child (“the claimant mother”), the claimant mother is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (2) The conditions are—
- (a) that the claimant mother and another person (“P”) satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that P satisfies prescribed conditions—
- (i) as to employment or self-employment,
- (ii) as to having earnings of a prescribed amount for a prescribed period, and
- (iii) as to relationship either with the child or with the claimant mother,
- (c) that the claimant mother 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,
- (d) that the claimant mother'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,
- (e) if regulations so provide, that the claimant mother continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
- (f) that the claimant mother became entitled to statutory maternity pay by reference to the birth of the child,
- (g) that the claimant mother satisfies prescribed conditions as to the reduction of the duration of the maternity pay period,
- (h) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of—
- (i) the number of weeks in respect of which she would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of P to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which she intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which P intends to claim statutory shared parental pay,
- (i) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of the period or periods during which she intends to claim statutory shared parental pay in respect of the child,
- (j) that a notice under paragraph (h) or (i)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (k) that P consents to the extent of the claimant mother's intended claim for statutory shared parental pay,
- (l) that it is the claimant mother's intention to care for the child during each week in respect of which statutory shared parental pay is paid to her,
- (m) that the claimant mother is absent from work during each week in respect of which statutory shared parental pay is paid to her,
- (n) that, where she is an employee within the meaning of the Employment Rights Order, the claimant mother's absence from work during each such week is absence on shared parental leave.
- (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“*the claimant*”), the claimant is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (4) The conditions are—
- (a) that the claimant and another person (“M”) who is the mother of a child satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that the claimant satisfies—
- (i) prescribed conditions as to relationship with the child, or
- (ii) prescribed conditions as to relationship with M,
- (c) that M satisfies prescribed conditions—
- (i) as to employment or self-employment, and
- (ii) as to having earnings of a prescribed amount for a prescribed period,
- (d) 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,
- (e) 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,
- (f) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
- (g) that M became entitled, by reference to the birth of the child, to—
- (i) a maternity allowance, or
- (ii) statutory maternity pay,
- (h) that M satisfies prescribed conditions as to—
- (i) the reduction of the duration of the maternity allowance period, or
- (ii) the reduction of the duration of the maternity pay period, as the case may be,
- (i) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of—
- (i) the number of weeks in respect of which the claimant would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of M to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which the claimant intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which M intends to claim statutory shared parental pay,
- (j) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of the period or periods during which the claimant intends to claim statutory shared parental pay in respect of the child,
- (k) that a notice under paragraph (i) or (j)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (l) that M consents to the extent of the claimant's intended claim for statutory shared parental pay,
- (m) that it is the claimant's intention to care for the child during each week in respect of which statutory shared parental pay is paid to the claimant,
- (n) that the claimant is absent from work during each week in respect of which statutory shared parental pay is paid to the claimant,
- (o) that, where the claimant is an employee within the meaning of the Employment Rights Order, the claimant's absence from work during each such week is absence on shared parental leave.
##### 167ZV
- (1) Regulations may provide for—
- (a) the determination of the extent of a person's entitlement, by virtue of section 167ZU, to statutory shared parental pay in respect of a child,
- (b) when statutory shared parental pay by virtue of that section is to be payable.
- (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the maternity pay period reduced by—
- (a) where the mother of the child takes action that is treated by regulations as constituting for the purposes of section 167ZU and this section her return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, (4)(i) of section 167ZU—
- (i) the number of relevant weeks in respect of which maternity allowance or statutory maternity pay is payable to the mother, or
- (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
- (b) except where paragraph (a) applies, the number of weeks to which the maternity allowance period is reduced by virtue of section 35(3A) or, as the case may be, the maternity pay period is reduced by virtue of section 161(3A).
- (3) For the purposes of subsection (2)(a), a relevant week is—
- (a) where maternity allowance is payable to a mother, a week or part of a week falling before the time at which the mother takes action that is treated by regulations as constituting for the purposes of this section her return to work,
- (b) where statutory maternity pay is payable to a mother, a week falling before the week in which the mother takes action that is so treated.
- (4) For the purposes of subsections (2)(a) and (3), “week” has—
- (a) the same meaning as in section 121(1), in relation to maternity allowance, or
- (b) the same meaning as in section 161(8), in relation to statutory maternity pay.
- (5) In determining the number of weeks for the purposes of subsection (2)(b)—
- (a) “*week*” has the same meaning as in subsection (4), and
- (b) a part of a week is to be treated as a week.
- (6) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
- (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
- (8) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who is the mother of the child before the end of the mother's maternity pay period.
- (9) Regulations may provide that, where the conditions in subsection (10) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZU(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (11) where that is relevant.
- (10) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content.
- (11) Regulations may provide that, where the conditions in subsection (12) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZU(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
- (12) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
- (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
- (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,
- (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
- (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (c) that the person who is P or, as the case may be, M in relation to V consents to that variation.
- (13) A person's entitlement to statutory shared parental pay under section 167ZU and this section is not affected by the birth of more than one child as a result of the same pregnancy.
##### 167ZW
- (1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom (“claimant A”), claimant A is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (2) The conditions are—
- (a) that claimant A and another person (“X”) satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that X satisfies prescribed conditions—
- (i) as to employment or self-employment,
- (ii) as to having earnings of a prescribed amount for a prescribed period, and
- (iii) as to relationship either with the child or with claimant A,
- (c) that claimant A 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,
- (d) that claimant A'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,
- (e) if regulations so provide, that claimant A continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time,
- (f) that claimant A became entitled to statutory adoption pay by reference to the placement for adoption of the child,
- (g) that claimant A satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
- (h) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of—
- (i) the number of weeks in respect of which claimant A would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of X to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which claimant A intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which X intends to claim statutory shared parental pay,
- (i) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of the period or periods during which claimant A intends to claim statutory shared parental pay in respect of the child,
- (j) that a notice under paragraph (h) or (i)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (k) that X consents to the extent of claimant A's intended claim for statutory shared parental pay,
- (l) that it is claimant A's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant A,
- (m) that claimant A is absent from work during each week in respect of which statutory shared parental pay is paid to claimant A,
- (n) that, where claimant A is an employee within the meaning of the Employment Rights Order, claimant A's absence from work during each such week is absence on shared parental leave.
- (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“claimant B”), claimant B is to be entitled in accordance with the following provisions of this Part to payments to be known as “*statutory shared parental pay*”.
- (4) The conditions are—
- (a) that claimant B and another person (“Y”) who is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom satisfy prescribed conditions as to caring or intending to care for the child,
- (b) that claimant B satisfies—
- (i) prescribed conditions as to relationship with the child, or
- (ii) prescribed conditions as to relationship with Y,
- (c) that Y satisfies prescribed conditions—
- (i) as to employment or self-employment, and
- (ii) as to having earnings of a prescribed amount for a prescribed period,
- (d) that claimant B 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,
- (e) that claimant B'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,
- (f) if regulations so provide, that claimant B continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time,
- (g) that Y became entitled to statutory adoption pay by reference to the placement for adoption of the child,
- (h) that Y satisfies prescribed conditions as to the reduction of the duration of the adoption pay period,
- (i) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of—
- (i) the number of weeks in respect of which claimant B would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of Y to claim statutory shared parental pay in respect of the child),
- (ii) the number of weeks in respect of which claimant B intends to claim statutory shared parental pay, and
- (iii) the number of weeks in respect of which Y intends to claim statutory shared parental pay,
- (j) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of the period or periods during which claimant B intends to claim statutory shared parental pay in respect of the child,
- (k) that a notice under paragraph (i) or (j)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (l) that Y consents to the extent of claimant B's intended claim for statutory shared parental pay,
- (m) that it is claimant B's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant B,
- (n) that claimant B is absent from work during each week in respect of which statutory shared parental pay is paid to claimant B,
- (o) that, where claimant B is an employee within the meaning of the Employment Rights Order, claimant B's absence from work during each such week is absence on shared parental leave.
##### 167ZX
- (1) Regulations may provide for—
- (a) the determination of the extent of a person's entitlement, by virtue of section 167ZW, to statutory shared parental pay in respect of a child,
- (b) when statutory shared parental pay by virtue of that section is to be payable.
- (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the adoption pay period reduced by—
- (a) where the person who became entitled to receive statutory adoption pay takes action that is treated by regulations as constituting for the purposes of section 167ZW and this section the person's return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, (4)(i) of section 167ZW—
- (i) the number of relevant weeks in respect of which statutory adoption pay is payable to the person, or
- (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or
- (b) except where paragraph (a) applies, the number of weeks to which the adoption pay period has been reduced by virtue of section 167ZN(2A).
- (3) In subsection (2)(a) “*relevant week*” means a week falling before the week in which a person takes action that is treated by regulations as constituting for the purposes of this section the person's return to work, and for these purposes “*week*” has the meaning as in section 167ZN(8).
- (4) In determining the number of weeks for the purposes of subsection (2)(b)—
- (a) “*week*” has the same meaning as in subsection (3), and
- (b) a part of a week is to be treated as a week.
- (5) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)).
- (6) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.
- (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who became entitled to receive statutory adoption pay in respect of the child before the end of the person's adoption pay period.
- (8) Regulations may provide that, where the conditions in subsection (9) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZW(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (10) where that is relevant.
- (9) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content.
- (10) Regulations may provide that, where the conditions in subsection (11) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.
- (11) The conditions are—
- (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—
- (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,
- (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,
- (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and
- (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child,
- (b) that a notice under paragraph (a)—
- (i) is given by such time as may be prescribed, and
- (ii) satisfies prescribed conditions as to form and content,
- (c) that the person who is X or, as the case may be, Y in relation to V consents to that variation.
- (12) A person's entitlement to statutory shared parental pay under this section is not affected by the placement for adoption of more than one child as part of the same arrangement.
##### 167ZY
- (1) Regulations are to provide for statutory shared parental pay in respect of a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter.
- (2) The circumstances are that—
- (a) the authority—
- (i) is considering adoption for the child, or
- (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and
- (b) such conditions as may be prescribed are satisfied.
- (3) Sections 167ZW and 167ZX have effect, in relation to provision made by virtue of subsection (1) as if references to a child being placed for adoption under the law of any part of the United Kingdom and to placement for adoption were such references as may be prescribed.
- (4) In this section, “*approved foster parent*”, “*approved prospective adopter*”, “*authority*” and “*child who is looked after by an authority*” have the same meaning as in section 167ZBA.”.
##### 167ZZ
- (1) Regulations may—
- (a) provide that the following do not have effect, or have effect subject to prescribed modifications, in such cases as may be prescribed—
- (i) section 167ZU(2)(a) to (o),
- (ii) section 167ZU(4)(a) to (p),
- (iii) section 167ZV(10)(a) and (b),
- (iv) section 167ZV(12)(a) to (c),
- (v) section 167ZW(2)(a) to (o),
- (vi) section 167ZW(4)(a) to (p),
- (vii) section 167ZX(9)(a) and (b), and
- (viii) section 167ZX(11)(a) to (c),
- (b) impose requirements about evidence of entitlement and procedures to be followed,
- (c) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZU or 167ZW,
- (d) provide that a person is to be treated for the purposes of those sections as being employed for a continuous period of at least the prescribed period where—
- (i) the person has been employed by the same employer for at least the prescribed period under two or more separate contracts of service, and
- (ii) those contracts were not continuous,
- (e) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZU or 167ZW,
- (f) provide that—
- (i) the amount of a person's earnings for any period, or
- (ii) the amount of the person's earnings to be treated as comprised in any payment made to the person or for the person's benefit,
are to be calculated or estimated for the purposes of section 167ZU or 167ZW 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 are, to such extent as may be prescribed, to be disregarded or, as the case may be, to be deducted from the amount of the person's earnings.
- (2) The persons upon whom requirements may be imposed by virtue of subsection (1)(b) include—
- (a) a person who, in connection with another person's claim to be paid statutory shared parental pay, is required to satisfy conditions prescribed under section 167ZU(2)(b) or (4)(c) or 167ZW(2)(b) or (4)(c),
- (b) an employer or former employer of such a person.
- (3) In subsection (1)(d) “*the prescribed period*” means the period of the length prescribed by regulations under section 167ZU(2)(c) or (4)(d) or 167ZW(2)(c) or (4)(d), as the case may be.
##### 167ZZ1
- (1) The liability to make payments of statutory shared parental pay by virtue of sections 167ZU and 167ZV or, as the case may be, 167ZW and 167ZX is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZU(2)(c) or (4)(d) or, as the case may be, 167ZW(2)(c) or (4)(d).
- (2) Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay.
- (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 statutory shared parental pay is to be a liability of the Commissioners.
##### 167ZZ2
- (1) Statutory shared parental pay is payable at such fixed or earnings related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.
- (2) Subject to the following provisions of this section, statutory shared parental pay is payable to a person in respect of each week falling within a relevant period, up to the number of weeks determined in the case of that person in accordance with regulations under section 167ZV(1) or 167ZX(1).
- (3) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period if it is not the person's intention at the beginning of the week to care for the child by reference to whom the person satisfies—
- (a) the condition in section 167ZU(2)(a) or (4)(a), or
- (b) the condition in section 167ZW(2)(a) or (4)(a).
- (4) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period during any part of which week the person works for any employer.
- (5) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory shared parental pay in respect of a week falling within a relevant period.
- (6) Where for any purpose of this Part or of regulations it is necessary to calculate the daily rate of statutory shared parental pay, the amountpayable by way of statutory shared parental pay for any day shall be taken as one seventh of the weekly rate.
- (7) For the purposes of this section a week falls within a relevant period if it falls within a period specified in a notice under—
- (a) section 167ZU(2)(j) or (4)(k) or 167ZV(10)(a), or
- (b) section 167ZW(2)(j) or (4)(k) or 167ZX(9)(a),
and is not afterwards excluded from such a period by a variation of the period or periods during which the person in question intends to claim statutory shared parental pay.
- (8) In this section “*week*”, in relation to a relevant period, means a period of seven days beginning with the day of the week on which the relevant period starts.
##### 167ZZ3
- (1) An agreement is void to the extent that it purports—
- (a) to exclude, limit or otherwise modify any provision of this Part, or
- (b) to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person's employer or former employer under this Part.
- (2) For the avoidance of doubt, an agreement between an employer and an employee, authorising deductions from statutory shared parental pay which the employer is liable to pay to the employee in respect of any period, is not void by virtue of subsection (1)(a) if the employer—
- (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or
- (b) would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.
##### 167ZZ4
- (1) Subject to subsections (2) and (3), any entitlement to statutory shared parental pay is not to affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).
- (2) Subject to subsection (3)—
- (a) any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory shared parental pay to that person in respect of that period, and
- (b) any statutory shared parental pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period.
- (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).
##### 167ZZ5
The provisions of this Part apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.
##### 167ZZ6
- (1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part in such manner as the Department thinks proper in its application to any person who is, has been or is to be—
- (a) employed on board any ship, vessel, hovercraft or aircraft,
- (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances, or
- (c) in prescribed employment in connection with continental shelf operations.
- (2) Regulations under subsection (1) may, in particular, provide—
- (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply,
- (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply,
- (c) for excepting any such person from the application of any such provision where the person neither is domiciled nor has a place of residence in any part of Northern Ireland,
- (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
- (3) In this section, “*continental shelf operations*” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).
##### 167ZZ7
- (1) In this Part—
- “*adoption pay period*” has the same meaning as in section 167ZN(2),
- “*employer*”, in relation to a person who is an employee, means a person who—under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16,
- “*maternity allowance period*” has the meaning given in section 35(2),
- “*maternity pay period*” has the meaning given in section 161(1),
- “*modifications*” includes additions, omissions and amendments, and related expressions are to be read accordingly,
- “*prescribed*” means prescribed by regulations.
- (2) In this Part, “*employee*” means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office(including elective office) with general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003).
- (3) Regulations may provide—
- (a) for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and
- (b) for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes.
- (4) Without prejudice to any other power to make regulations under this Part, regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed—
- (a) two or more employers are to be treated as one,
- (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.
- (5) In this Part, except where otherwise provided, “*week*” means a period of seven days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.
- (6) For the purposes of this Part, a person's normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person's benefit under the contract of service with the employer in question.
- (7) For the purposes of subsection (6) “earnings” and “relevant period” have the meanings given to them by regulations.
- (8) In such cases as may be prescribed, a person's normal weekly earnings are to be calculated in accordance with regulations.
- (9) Where in consequence of the establishment of one or more Health and Social Care trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person's contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed.
- (10) Regulations under subsection (9) may prescribe—
- (a) the conditions that must be satisfied if a person is to be entitled to make such an election,
- (b) the manner in which, and the time within which, such an election is to be made,
- (c) the persons to whom, and the manner in which, notice of such an election is to be given,
- (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it,
- (e) the time for which such an election is to have effect,
- (f) which one of the person's employers under two or more contracts is to be regarded for the purposes of statutory shared parental pay as the person's employer under the contract.
- (11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part.
- (12) In this Part, “*regulations*” means regulations made by the Department for Employment and Learning, and in relation to any such regulations sections 171 and 172 have effect as if references there to “the Department” were references to the Department for Employment and Learning.
- (13) Regulations under any of subsections (4) to (10) must be made with the concurrence of the Commissioners for Her Majesty's Revenue and Customs.
##### 167ZZ8
- (1) The Department may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.
- (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe.
- (3) Where section 167ZZ(1)(b) has effect in relation to such cases as are described in subsection (2), regulations under section 167ZZ(1)(b) may impose requirements to make statutory declarations as to—
- (a) eligibility to apply for a parental order,
- (b) intention to apply for such an order.
2015-02-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-03-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-12-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-07-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-06-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2012-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
original version
Text at this date