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UK Act of Parliament
1992
United Kingdom
Social Security Contributions and Benefits Act 1992
At a glance
Enforced by
What's here
41 compliance obligations, 27 practical guides across 5 topics · 45 journeys · 3 statutory instruments
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 7
- Employer 6
- Employee 3
Plus 25 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Stop your sole trader business
- 2 steps
Open a shop
- 1 step
Monthly PAYE compliance checklist
- 2 steps
Complete PAYE year-end
- 1 step
Set up a limited company
- 1 step
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
12 guidesSupporting — topic alignment
3 guidesMentioned in related content
12 guides- Before you hire your first employee
- Employment Rights Act 2025: what employers need to know
- Employment status: employee, worker, or self-employed
- File partnership tax returns (SA800)
- Go full-time with your business
- How Shared Parental Leave works: a guide for employers and parents
- How taxes work for limited companies
- IR35 rules for off-payroll working
- Sole trader or limited company
- Statutory family leave and pay rates 2026/27 (paternity, adoption, SPL/ShPP)
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Employers also bound by 171 other Acts (top 5 shown)
- Provision and Use of Work Equipment Regulations 1998 1998 204 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 201 duties
- Electricity at Work Regulations 1989 1989 55 duties
- Fire Safety (Scotland) Regulations 2006 2006 51 duties
- TULRCA 1992 1992 47 duties
Employees also bound by 53 other Acts (top 5 shown)
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 13 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 10 duties
- Shared Parental Leave Regulations 2014 2014 10 duties
- Paternity and Adoption Leave Regulations 2002 2002 9 duties
- Fire Safety (Scotland) Regulations 2006 2006 5 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Contributions
Outline of contributory system.
- Pay required National Insurance contributions for yourself and your staff Employer
Class 1B contributions
- Pay Class 1B National Insurance on PAYE Settlement Agreements (PSA) Employee
Right to pay additional Class 3 contributions in certain cases
- Pay additional Class 3 National Insurance contributions to fill gaps Any Person
Restriction on right to pay Class 3 contributions.
- Do not pay Class 3 National Insurance if you have met the yearly limit Any Person
Browse 35 other sections in this Part — procedural / definitional / commencement
Categories of earners.
“Earnings" and “earner".
Payments treated as remuneration and earnings.
Earnings of workers supplied by service companies etc.
Limited liability partnerships
Earnings: power to make retrospective provision in consequence of retrospective tax legislation
Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
Earnings limits and thresholds for Class 1 contributions.
Liability for Class 1 contributions.
Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
“Secondary contributor".
Calculation of primary Class 1 contributions.
Calculation of secondary Class 1 contributions.
The age-related secondary percentage
Zero-rate secondary Class 1 contributions for certain apprentices
Class 1A contributions ...
Liability of third party provider of benefits in kind.
Non-cash vouchers provided by third parties.
Liability of third party controller of sporting testimonial
Class 1A contributions: power to make provision in consequence of retrospective tax legislation
Class 2 contributions
Relevant profits to be included in self assessment tax return
Late paid Class 2 contributions.
Class 3 contributions.
Class 3A contributions in return for units of additional pension
Class 3A contributions: repayment
Class 3A contributions: power to change eligibility or remove the option to pay
Class 4 contributions recoverable under the Income Tax Acts.
Application of Income Tax Acts and destination of Class 4 contributions.
Exceptions, deferment and incidental matters relating to Class 4 contributions.
Class 4 contributions recoverable under regulations.
Class 4 contributions: partnerships
General power to regulate liability for contributions.
Class 1, 1A or 1B contributions paid in error
Extended meaning of “benefit” etc in Part 1
Part II — Contributory Benefits
Incapacity benefit: entitlement.
Other duties (1) — Crown / regulator
- HMRC must determine entitlement to Incapacity Benefit Statutory regulator
Widowed mother’s allowance : deaths before 9 April 2001.
Other duties (1) — Crown / regulator
- HMRC must pay Widowed Mother’s Allowance for deaths before April 2001 Statutory regulator
Long-term incapacity benefit for widowers.
Other duties (1) — Crown / regulator
- HMRC must pay incapacity benefit to eligible widowers Statutory regulator
Category B retirement pension for married person or civil partner
Other duties (1) — Crown / regulator
- HMRC must pay Category B retirement pensions to eligible spouses/partners Statutory regulator
Category B retirement pension for widows and widowers.
Other duties (1) — Crown / regulator
- HMRC must pay Category B pensions to eligible widows, widowers, or partners Statutory regulator
Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
Other duties (1) — Crown / regulator
- HMRC must pay Category B retirement pensions to eligible bereaved persons Statutory regulator
Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6 April 2010
Other duties (1) — Crown / regulator
- HMRC must calculate and pay Category B retirement pensions to eligible survivors Statutory regulator
Shared additional pension because of a new state scheme pension credit
Other duties (1) — Crown / regulator
- HMRC must pay shared additional pension to eligible individuals Statutory regulator
Child’s special allowance - existing beneficiaries.
Other duties (1) — Crown / regulator
- HMRC must pay Child’s Special Allowance to eligible existing beneficiaries Statutory regulator
Complete or partial failure to satisfy contribution conditions.
Other duties (1) — Crown / regulator
- Secretary of State may award benefits despite incomplete National Insurance records Crown / Minister / Government department
Browse 70 other sections in this Part — procedural / definitional / commencement
Descriptions of contributory benefits.
Contribution conditions.
Earnings factors.
Provisions supplemental to sections 21 and 22.
Contributions credits for relevant parents and carers
Records of earnings and calculation of earnings factors in absence of records.
Unemployment benefit.
Determination of days for which unemployment benefit is payable.
Power to amend provisions as to days of entitlement.
Duration of unemployment benefit.
Interruption of employment in connection with trade dispute.
Unemployment benefit - other disqualifications etc.
Exemptions from disqualification for unemployment benefit.
Abatement of unemployment benefit on account of payments of occupational or personal pension.
Incapacity benefit: rate.
Incapacity benefit: days and periods of incapacity for work.
Incapacity benefit: construction of references to days of entitlement.
Incapacity benefit: reduction for pension payments and PPF periodic payments.
Incapacity benefit: reduction for councillor’s allowance.
Sickness benefit.
Sickness benefit - disqualifications etc.
Invalidity pension.
Invalidity allowance.
State maternity allowance for employed or self-employed earner.
Appropriate weekly rate of maternity allowance under section 35.
State maternity allowance for participating wife or civil partner of self-employed earner
Bereavement payment.
Cases in which sections 37 to 41 apply.
Widow’s pension : deaths before 9 April 2001.
Rate of widowed mother’s allowance and widow’s pension.
Widowed parent’s allowance.
Bereavement allowance where no dependent children.
Rate of widowed parent’s allowance ...
Long-term incapacity benefit for widows.
Entitlement under s. 40 or 41 after period of employment or training for work.
Persons entitled to more than one retirement pension.
Category A retirement pension.
Deemed earnings factors.
Deemed earnings factors: 2010-11 onwards
Earnings factor credits
The additional pension in a Category A retirement pension.
Effect of family credit and disability working allowance on earnings factor
Effect of working families' tax credit and disabled person's tax credit on earnings factor
Reduction of additional pension in Category A retirement pension: pension sharing.
Modifications of section 45 for calculating the additional pension in certain benefits.
Increase of Category A retirement pension for invalidity.
Use of former spouse’s contributions.
Category B retirement pension for divorcee or former civil partner
Category B retirement pension: general.
Category B retirement pension for women.
Rate of Category B retirement pension for women.
Special provision for married people.
Special provision for married person whose spouse changed gender
Special provision for surviving spouses.
Special provision for married women.
Category A and Category B retirement pensions: supplemental provisions.
Pension increase or lump sum where entitlement to retirement pension is deferred
Shared additional pension because of an old state scheme pension credit
Reduction of shared additional pension: pension sharing.
Pension increase or lump sum where entitlement to shared additional pension is deferred
Determination of days for which benefit is payable.
Incapacity for work: work as councillor to be disregarded.
Invalidity benefit— disqualifications etc.
Failure to satisfy contribution condition in paragraph 5A of Schedule 3
Exclusion of increase of benefit for failure to satisfy contribution condition.
Contributions paid in error
Shortfall in contributions: people with units of additional pension
Shortfall in contributions: people whose dead spouse had units of additional pension
Entitlement to more than one pension: sections 61ZA and 61ZB
Graduated retirement benefit.
Part III — Non-Contributory Benefits
Entitlement.
Other duties (1) — Crown / regulator
- HMRC must determine entitlement to Attendance Allowance for seniors Statutory regulator
Attendance allowance for the terminally ill.
Other duties (1) — Crown / regulator
- Secretary of State must fast-track Attendance Allowance for terminal illness Crown / Minister / Government department
Carer’s allowance.
Other duties (1) — Crown / regulator
- Secretary of State must pay Carer’s Allowance to eligible individuals Crown / Minister / Government department
Persons who have attained pensionable age
Other duties (1) — Crown / regulator
- Secretary of State may modify Disability Living Allowance for pensioners Crown / Minister / Government department
Guardian’s allowance.
Other duties (1) — Crown / regulator
- HMRC must pay Guardian's Allowance to eligible carers Statutory regulator
Age addition.
Other duties (1) — Crown / regulator
- Secretary of State must pay an age addition to pensioners over 80 Crown / Minister / Government department
Browse 11 other sections in this Part — procedural / definitional / commencement
Descriptions of non-contributory benefits.
Period and rate of allowance.
Exclusions by regulation.
Entitlement and rate.
Severe disablement allowance: age related addition.
Disability living allowance.
The care component.
The mobility component.
Mobility component for certain persons eligible for invalid carriages.
Disability living allowance - supplementary.
Category C and Category D retirement pensions and other benefits for the aged.
Part IV — Increases for dependants
Browse 15 other sections in this Part — procedural / definitional / commencement
Beneficiary’s dependent children.
Restrictions on increase - child not living with beneficiary etc.
Short-term benefit: increase for adult dependants.
Pension increase (wife)
Pension increase (husband).
Pension increase (person with care of children).
Increase of woman’s invalidity pension (husband).
Incapacity benefit: increase for adult dependants.
Rate of increase where associated retirement pension is attributable to reduced contributions.
Increases to be in respect of only one adult dependant.
Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.
Beneficiaries under sections 68 and 70.
Effect of trade disputes on entitlement to increases.
Dependency increases: continuation of awards in cases of fluctuating earnings.
Dependency increases on termination of employment after period of entitlement to disability working allowance.
Part V — Benefit for Industrial Injuries
Right to industrial injuries benefit.
Other duties (1) — Crown / regulator
- Industrial injuries benefit must be paid for workplace accidents Crown / Minister / Government department
Sickness benefit in respect of industrial injury.
Amended 1 timeDisablement pension.
Amended 2 timesBenefit in respect of prescribed industrial diseases, etc.
Amended 2 timesGeneral provisions relating to benefit under section 108.
Amended 7 timesWorkmen’s compensation etc.
Amended 1 timeBrowse 13 other sections in this Part — procedural / definitional / commencement
Relevant employments.
Employment training schemes etc
Persons treated as employers for certain purposes.
Accidents in course of illegal employments.
Earner acting in breach of regulations, etc.
Earner travelling in employer’s transport.
Accidents happening while meeting emergency.
Accident caused by another’s misconduct etc.
Increase where constant attendance needed.
Increase for exceptionally severe disablement.
Benefits and increases subject to qualifications as to time.
Adjustments for successive accidents.
Respiratory diseases.
Part VI — Miscellaneous Provisions relating to Parts I to V
Certain sums to be earnings.
Amended 6 timesGeneral provisions as to disqualification and suspension.
Amended 2 timesPersons maintaining dependants, etc.
Amended 8 timesHer Majesty’s forces.
Amended 6 timesOther duties (1) — Crown / regulator
- HM Treasury may regulate National Insurance for armed forces members Crown / Minister / Government department
Mariners, airmen, etc.
Amended 4 timesMarried women and widows.
Amended 2 timesPersons outside Great Britain.
Amended 4 timesEmployment at sea (continental shelf operations).
Amended 10 timesTreatment of certain marriages.
Amended 4 timesInterpretation of Parts I to VI and supplementary provisions.
Amended 61 timesBrowse 1 other section in this Part — procedural / definitional / commencement
Part VII — Income-Related Benefits
Income-related benefits.
Amended 16 timesOther duties (1) — Crown / regulator
- Local authorities must inform the public about Housing and Council Tax benefits Local authority
Income support.
Amended 30 timesSevere hardship cases.
Amended 1 timeTrade disputes.
Amended 36 timesEffect of return to work.
Amended 3 timesFamily credit.
Amended 4 timesDisability working allowance.
Amended 19 timesHousing benefit.
Amended 9 timesAppropriate maximum housing benefit
Amended 9 timesLoss of housing benefit following eviction on certain grounds
Amended 9 timesRelevant orders for possession
Amended 9 timesLoss of housing benefit: supplementary
Amended 9 timesCouples
Amended 9 timesInformation provision
Amended 9 timesPilot schemes relating to loss of housing benefit
Amended 9 timesCouncil tax benefit.
Amended 2 timesCouples.
Amended 5 timesPolygamous marriages.
Amended 1 timeExclusions from benefit.
Amended 3 timesOther duties (1) — Crown / regulator
- Crown must restrict income-related benefits based on capital and eligibility Crown / Minister / Government department
The applicable amount.
Amended 12 timesIncome and capital.
Amended 1 timeEffect of attaining qualifying age for state pension credit
Amended 1 timeInterpretation of Part VII and supplementary provisions.
Amended 19 timesPart 8A — Health in pregnancy grant
Entitlement
Amended 21 timesAmount
Amended 21 timesOther duties (1) — Crown / regulator
- The Treasury must set the amount for health in pregnancy grants Crown / Minister / Government department
Part VIII — The Social Fund
Payments out of the social fund.
Amended 14 timesAwards by social fund officers.
Amended 8 timesOther duties (1) — Crown / regulator
- Secretary of State must notify loan terms and conditions before payment Crown / Minister / Government department
Principles of determination.
Amended 21 timesPart IX — Child Benefit
Child benefit.
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC must provide Child Benefit to responsible persons Statutory regulator
“Child” and “qualifying young person”
Amended 1 timeMeaning of “person responsible for child or qualifying young person ".
Amended 17 timesExclusions and priority.
Amended 3 timesRate of child benefit.
Amended 3 timesEntitlement after death of child or qualifying young person
Amended 3 timesOther duties (1) — Crown / regulator
- HMRC must continue Child Benefit payments for a set period after a child's death Statutory regulator
Presence in Great Britain
Amended 4 times- Child or young person must be in Great Britain for Child Benefit eligibility Any Person
Persons subject to immigration control
Amended 4 timesInterpretation of Part IX and supplementary provisions.
Amended 3 timesPart X — Christmas bonus for pensioners
Part XI — Statutory Sick Pay
Employer’s liability.
Amended 6 times- Pay Statutory Sick Pay (SSP) to eligible employees Employer
Period of incapacity for work.
Amended 2 timesPeriod of entitlement.
Amended 1 time- Determine and manage Statutory Sick Pay (SSP) entitlement periods Employer
Qualifying days.
Amended 1 time- Agree 'qualifying days' for Statutory Sick Pay with each employee Employee
Limitations on entitlement.
Amended 7 timesNotification of incapacity for work.
Amended 1 time- Withhold Statutory Sick Pay if an employee fails to notify you of incapacity Employer
Rates of payment.
Amended 40 timesRecovery by employers of amounts paid by way of statutory sick pay.
Amended 3 timesPower to substitute provisions for s. 158(2).
Amended 1 timePower to provide for recovery by employers of sums paid by way of statutory sick pay.
Amended 1 timeFunding of employers' statutory sick pay liabilities in relation to coronavirus
Amended 1 timeCrown employment - Part XI.
Amended 1 timeSpecial classes of persons.
Amended 1 timeInterpretation of Part XI and supplementary provisions.
Amended 13 timesBrowse 1 other section in this Part — procedural / definitional / commencement
Part XII — Statutory Maternity Pay
Statutory maternity pay - entitlement and liability to pay.
Amended 11 times- Assess and pay Statutory Maternity Pay (SMP) to eligible employees Employee
The maternity pay period.
Amended 8 timesRate of statutory maternity pay
Amended 5 timesFunding of employers’ liabilities in respect of statutory maternity pay
Amended 9 times- Recover Statutory Maternity Pay (SMP) costs from the government Any Person
Special classes of persons.
Amended 1 timeInterpretation of Part XII and supplementary provisions.
Amended 17 timesBrowse 2 other sections in this Part — procedural / definitional / commencement
Part XIIA — Incapacity for work
Test of incapacity for work.
Amended 17 timesThe own occupation test.
Amended 17 timesPersonal capability assessments.
Amended 17 timesIncapacity for work: persons to be treated as incapable or capable of work.
Amended 17 timesIncapacity for work: disqualification, &c.
Amended 17 timesOther duties (1) — Crown / regulator
- Secretary of State may set rules for incapacity benefit disqualification Crown / Minister / Government department
Incapacity for work: work as councillor to be disregarded.
Amended 17 timesIncapacity for work: supplementary provisions.
Amended 17 timesPart XIII — General
Application of Act in relation to territorial waters.
Amended 1 timeAge.
Amended 1 timeReferences to Acts.
Amended 1 timeRegulations, orders and schemes.
Amended 23 timesParliamentary control.
Amended 42 timesBrowse 1 other section in this Part — procedural / definitional / commencement
Schedules
PENSION INCREASE OR LUMP SUM WHERE ENTITLEMENT TO RETIREMENT PENSION IS DEFERRED
- Choose between a pension increase or a lump sum after deferring retirement Any Person
Pension increase or lump sum where entitlement to shared additional pension is deferred
- Choose between a pension increase or a lump sum after deferring pension Any Person
Exclusions from entitlement to child benefit
- Cease Child Benefit claims for ineligible children Any Person
Browse 13 other Schedules — structural / supplementary
Supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 , 3 and 3A
Levy of Class 4 contributions with income tax
Contribution conditions for entitlement to benefit
Rates of benefits, etc
Additional pension: accrual rates for purposes of section 45(2)(c)
Additional pension: accrual rates for purposes of section 45(2)(d)
Assessment of extent of disablement
Industrial injuries benefits
Industrial injuries and diseases (Old Cases)
Priority between persons entitled to child benefit
Circumstances in which periods of entitlement to statutory sick pay do not arise
Relationship of statutory sick pay with benefits and other payments, etc
Relationship of statutory maternity pay with benefits and other payments etc
Other sections — not classified into a Part
These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.
Entitlement: birth
Amended 17 times- Pay Statutory Paternity Pay to eligible employees Employer
Entitlement: adoption
Amended 17 times- Pay Statutory Paternity Pay (Adoption) Employer
Entitlement: general
Amended 17 timesLiability to make payments
Amended 17 timesRate and period of pay
Amended 17 timesEntitlement to additional statutory paternity pay: birth
Amended 17 timesEntitlement to additional statutory paternity pay: adoption
Amended 17 timesEntitlement to additional statutory paternity pay: general
Amended 17 timesLiability to make payments of additional statutory paternity pay
Amended 17 timesRate and period of pay: additional statutory paternity pay
Amended 17 timesRestrictions on contracting out
Amended 17 timesRelationship with contractual remuneration
Amended 17 timesCrown employment-Part 12ZA
Amended 17 timesSpecial classes of person
Amended 17 timesPart 12ZA: supplementary
Amended 17 timesPower to apply Part 12ZA ...
Amended 17 timesEntitlement
Amended 17 timesLiability to make payments
Amended 17 timesRate and period of pay
Amended 17 timesRestrictions on contracting out
Amended 17 timesRelationship with benefits and other payments etc
Amended 17 timesCrown employment-Part 12ZB
Amended 17 timesSpecial classes of person
Amended 17 timesPart 12ZB: supplementary
Amended 17 timesPower to apply Part 12ZB ...
Amended 17 timesEntitlement: birth
Amended 17 timesEntitlement: adoption
Amended 17 timesEntitlement: general
Amended 17 timesLiability to make payments
Amended 17 timesRate and period of pay
Amended 17 timesCrown employment
Amended 17 timesOfficial guidance
Authoritative sources published by regulators or government explaining this legislation.
- Handling SPL curtailment and disputes (opens in a new tab) Detailed Guidance
- How shared parental leave works (opens in a new tab) Detailed Guidance
- Set up shared parental leave and pay (opens in a new tab) Detailed Guidance
- Handle statutory adoption leave and pay (opens in a new tab) Detailed Guidance
- Statutory family leave and pay rates 2026/27 (opens in a new tab) Detailed Guidance
- Handle statutory paternity leave and pay (opens in a new tab) Detailed Guidance
- Shared Parental Leave and Pay - eligibility and how to apply (opens in a new tab) Detailed Guidance
- Defer NI contributions (GOV.UK) (opens in a new tab) Detailed Guidance
- Pay voluntary Class 2 NI (GOV.UK) (opens in a new tab) Detailed Guidance
- Scottish income tax rates (gov.scot) (opens in a new tab) Publication
- ... and 16 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
3 statutory instruments
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.