Reform history
Social Security Contributions and Benefits (Northern Ireland) Act 1992
100 versions
· 1992-02-13
2026-03-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2026-03-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2025-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-10-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-02-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2024-01-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-11-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-10-19
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-09-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-02
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2023-03-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-12-14
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-10-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-22
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2022-03-21
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-12-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-11-17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-10-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-09-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-06-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2021-01-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-31
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-12-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-28
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-03-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2020-01-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-08
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2019-01-03
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-12-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-11-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-09-29
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-08-30
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-09
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2018-03-24
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-27
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-09-25
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-10
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2017-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-09-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-06-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-11
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2016-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-10-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-16
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-07-15
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-06-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-03-26
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2015-02-12
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-05-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-07
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-04-01
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2014-03-13
Social Security Contributions and Benefits (Northern Ireland) Act 1992
2013-12-20
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Changes on 2013-12-20
@@ -1925,7 +1925,7 @@
whichever first occurs.
- (2) In this section, “*severely disabled person*” means a person in respect of whom there is payable either an attendance allowance or a disability living allowance by virtue of entitlement to the care component at the highest or middle rate or such other payment out of public funds on account of his need for attendance as may be prescribed.
- (2) In this section, “*severely disabled person*” means a person in respect of whom there is payable either an attendance allowance or a disability living allowance by virtue of entitlement to the care component at the highest or middle rate or armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517) or such other payment out of public funds on account of his need for attendance as may be prescribed.
- (3) A person shall not be entitled to an allowance under this section if he is under the age of 16 or receiving full-time education.
@@ -3759,6 +3759,8 @@
- (ii) the only qualifying benefit to which he is entitled is state pension credit.
- (2ZA) In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517).
- (2A) In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”.
- (3) A payment under subsection (1) or (2) above—
@@ -3813,6 +3815,8 @@
- (ba) a qualifying employment and support allowance;
- (zc) armed forces independence payment;
- (c) a widowed mother’s allowance , widowed parent’s allowance or widow’s pension;
- (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -3834,6 +3838,8 @@
- (l) a mobility supplement
- (2) In this Part of this Act—
- “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
- “*attendance allowance*” means—an attendance allowance;a disability living allowance;an increase of disablement pension under section 104 or 105 above;a payment under regulations made in exercise of the powers in section 150(3)(b) of the 1975 Act or paragraph 4(2) of Schedule 8 to this Act;an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;
@@ -7294,7 +7300,7 @@
| para. 2 | 1986 Sch. 4 para. 11A; 1988 Sch. 4 para. 15(2) |
| para. 3 | 1986 Sch. 4 para. 12 |
#### Categories of earners.
#### Outline of contributory system.
##### 4A
@@ -7736,7 +7742,7 @@
- (3) In subsection (1) above “net amount”, in relation to any councillor’s allowance to which a person is entitled, means the aggregate amount of the councillor’s allowance or allowances to which he is entitled for the week in question, reduced by the amount of any expenses incurred by him in that week in connection with his membership of the council or councils in question.
#### Earnings limits and thresholds for Class 1 contributions.
#### Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
##### 35A
@@ -7786,9 +7792,9 @@
- (3) In this section, and in sections 39A and 39B below, “the appointed day” means the day appointed for the coming into operation of Articles 51 to 53 of the Welfare Reform and Pensions (Northern Ireland) Order 1999.
#### Non-cash vouchers provided by third parties.
#### Records of earnings and calculation of earnings factors in absence of records.
#### Liability of third party provider of benefits in kind.
#### Contributions credits for relevant parents and carers
##### 39A
@@ -7978,7 +7984,7 @@
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Incapacity benefit: reduction for councillor’s allowance.
#### Incapacity benefit: reduction for pension payments and PPF periodic payments.
##### 45B
@@ -8352,9 +8358,9 @@
- (2) Regulations may provide that where the person in respect of whom an increase of benefit is claimed has earnings in excess of such amount as may be prescribed there shall be no increase of benefit under this section.
#### Bereavement allowance where no dependent children.
#### Earnings factor credits
#### Widowed parent’s allowance.
#### Deemed earnings factors: 2010–11 onwards
##### 142A
@@ -11411,9 +11417,9 @@
[^M_F_d3138bb6-ba97-4a27-8bd2-97f603e14464]: S. 144(4) omitted (2.12.2002 for certain purposes, and repealed 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(c)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/c), [Sch. 3](https://www.legislation.gov.uk/nia/2002/14/schedule/3); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c374dc57-3d7a-4ac3-8b00-07dd861f91d0]: Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_064d2b4d-4117-4729-e523-c4a528d70dba]: S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l) ; [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_c374dc57-3d7a-4ac3-8b00-07dd861f91d0]: Words in s. 144(2)(c)(ii) substituted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(a)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/a); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^M_F_064d2b4d-4117-4729-e523-c4a528d70dba]: S. 144(2A) inserted (2.12.2002 for certain purposes, 6.10.2003 in so far as not already in force) by [State Pension Credit Act (Northern Ireland) 2002 (c. 14(N.I.))](https://www.legislation.gov.uk/nia/2002/14), [ss. 14](https://www.legislation.gov.uk/nia/2002/14/section/14), [21(2)](https://www.legislation.gov.uk/nia/2002/14/section/21/2), [Sch. 2 para. 5(b)](https://www.legislation.gov.uk/nia/2002/14/schedule/2/paragraph/5/b); [S.R. 2002/366](https://www.legislation.gov.uk/nisr/2002/366), [art. 2(1)(l)](https://www.legislation.gov.uk/nisr/2002/366/article/2/1/l); [S.R. 2003/373](https://www.legislation.gov.uk/nisr/2003/373), [art. 2](https://www.legislation.gov.uk/nisr/2003/373/article/2)
[^key-fded9b5e181bd820a05a7de7debdbcdb]: Words in [s. 10A(4)](https://www.legislation.gov.uk/ukpga/1992/7/section/10A/4) substituted (1.9.2004) by [National Insurance Contributions and Statutory Payments Act 2004 (c. 3)](https://www.legislation.gov.uk/ukpga/2004/3), [s. 13](https://www.legislation.gov.uk/ukpga/2004/3/section/13), [Sch. 1 para. 2(2)](https://www.legislation.gov.uk/ukpga/2004/3/schedule/1/paragraph/2/2); [S.I. 2004/1943](https://www.legislation.gov.uk/uksi/2004/1943), [art. 5(a)(ii)](https://www.legislation.gov.uk/uksi/2004/1943/article/5/a/ii)
@@ -12735,15 +12741,23 @@
[^key-2e9ddf5ac6ca29d626805f76c5067575]: Sum in [s. 125(7)](https://www.legislation.gov.uk/ukpga/1992/7/section/125/7) substituted (coming into force in accordance with art 1(1)(i) of the amending Rule) by [The Social Security Benefits Up-rating Order (Northern Ireland) 2013 (S.R. 2013/69)](https://www.legislation.gov.uk/nisr/2013/69), [arts. 1(1)(i)](https://www.legislation.gov.uk/nisr/2013/69/article/1/1/i), [18](https://www.legislation.gov.uk/nisr/2013/69/article/18)
#### State maternity allowance.
[^key-de7178ac09b83e42bd3643df1e498511]: Words in [s. 70(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/70/2) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/2)
[^key-5326bcfc1dddae4480fa447dbedb8151]: [S. 144(2ZA)](https://www.legislation.gov.uk/ukpga/1992/7/section/144/2ZA) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(3)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/3)
[^key-b36b5e6e1398858af33d69a6831c4707]: [S. 146(1)(zc)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/1/zc) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/a)
[^key-690d307a19365fd4e494178c3673830b]: Words in [s. 146(2)](https://www.legislation.gov.uk/ukpga/1992/7/section/146/2) inserted (20.12.2013) by [The Armed Forces and Reserve Forces (Compensation Scheme) (Consequential Provisions: Primary Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3233)](https://www.legislation.gov.uk/uksi/2013/3233), [arts. 1](https://www.legislation.gov.uk/uksi/2013/3233/article/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2013/3233/article/2/4/b)
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Bereavement allowance where no dependent children.
#### Rate of Category B retirement pension for women.
#### Persons 65 or over.
#### Funding of employers’ liabilities in respect of statutory maternity pay
#### Category B retirement pension for women.
#### Mobility component for certain persons eligible for invalid carriages.
#### Relationship with benefits and other payments, etc.
#### Entitlement: adoption
@@ -12755,7 +12769,7 @@
#### Restrictions on contracting out
#### Entitlement to additional statutory paternity pay: adoption
#### Entitlement to additional statutory paternity pay: birth
#### Special classes of person
@@ -12849,7 +12863,7 @@
- (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.
@@ -12881,9 +12895,9 @@
- (6) For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
#### Workmen’s compensation, etc.
#### Child benefit.
#### Certain sums to be earnings.
#### “Child” and “qualifying young person”
#### Entitlement: general
@@ -12929,7 +12943,7 @@
#### 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.
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