UK Act of Parliament 1992 c. 7 United Kingdom

Social Security Contributions and Benefits (Northern Ireland) Act 1992

Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer5

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.147 Employer’s liability. (opens in a new tab) Regulated
  • Pay statutory sick pay to eligible employeesEmployer
s.149 Period of entitlement. (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Department must make regulations to prevent employers avoiding SSP by terminating contractsCrown / Minister / Government department
s.150 Qualifying days. (opens in a new tab) Regulated
  • Agree qualifying days for statutory sick pay with each employeeEmployer
s.153 Rate of payment. (opens in a new tab) Regulated
  • Pay statutory sick pay at the correct weekly rateEmployer
s.167 Liability to make payments Regulated
  • Pay statutory adoption pay to eligible employeesEmployer
293 other provisions — procedural and definitional
s.004 Earnings of workers supplied by service companies etc.
s.004 Limited liability partnerships
s.004 Earnings: power to make retrospective provision in consequence of retrospective tax legislation
s.004 Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
s.006 Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
s.009 The age-related secondary percentage
s.009 Zero-rate secondary Class 1 contributions for certain apprentices
s.010 Class 1B contributions.
s.010 Liability of third party provider of benefits in kind.
s.010 Non-cash vouchers provided by third parties.
s.010 Liability of third party controller of sporting testimonial
s.010 Class 1A contributions: power to make provision in consequence of retrospective tax legislation
s.011 Relevant profits to be included in self assessment tax return
s.013 Right to pay additional Class 3 contributions in certain cases
s.014 Class 3A contributions in return for units of additional pension
s.014 Class 3A contributions: repayment
s.014 Class 3A contributions: power to change eligibility or remove the option to pay
s.018 Class 4 contributions: partnerships
s.019 Class 1, 1A or 1B contributions paid in error.
s.019 Extended meaning of benefit” etc. in Part 1
s.023 Contributions credits for relevant parents and carers
s.025 Determination of days for which unemployment benefit is payable.
s.025 Power to amend provisions as to days of entitlement.
s.030 Incapacity benefit: entitlement.
s.030 Incapacity benefit: rate.
s.030 Incapacity benefit: days and periods of incapacity for work.
s.030 Incapacity benefit: construction of references to days of entitlement.
s.030 Incapacity benefit: reduction for pension payments and PPF periodic payments.
s.030 Incapacity benefit: reduction for councillor’s allowance.
s.035 Appropriate weekly rate of maternity allowance under section 35.
s.035 State maternity allowance for participating wife or civil partner of self-employed earner
s.036 Cases in which sections 37 to 41 apply.
s.039 Widowed parent’s allowance.
s.039 Bereavement allowance where no dependent children.
s.039 Rate of widowed parent’s allowance ...
s.044 Deemed earnings factors
s.044 Deemed earnings factors: 2010–11 onwards
s.044 Earnings factor credits
s.045 Effect of family credit and disability working allowance on earnings factor.
s.045 Effect of working families' tax credit and disabled person's tax credit on earnings factor
s.045 Reduction of additional pension in Category A retirement pension: pension sharing.
s.048 Category B retirement pension for married person or civil partner
s.048 Category B retirement pension for divorcee or former civil partner
s.048 Category B retirement pension for widows and widowers.
s.048 Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
s.048 Category B retirement pension: general.
s.051 Special provision for married people.
s.051 Special provision for married person whose spouse changed gender
s.055 Shared additional pension because of an old state scheme pension credit .
s.055 Shared additional pension because of a new state scheme pension credit
s.055 Reduction of shared additional pension: pension sharing.
s.055 Pension increase or lump sum where entitlement to shared additional pension is deferred
s.060 Failure to satisfy contribution condition in paragraph 5A of Schedule 3
s.061 Contributions paid in error.
s.061 Shortfall in contributions: people with units of additional pension
s.061 Shortfall in contributions: people whose dead spouse or civil partner had units of additional pension
s.061 Entitlement to more than one pension: sections 61ZA and 61ZB
s.086 Incapacity benefit: increase for adult dependants.
s.095 Employment training schemes etc.
s.129 Appropriate maximum housing benefit
s.132 Effect of attaining qualifying age for state pension credit
s.136 Entitlement
s.136 Amount
s.141 Entitlement after death of child or qualifying young person
s.142 Persons subject to immigration control.
s.155 Power to provide for recovery by employers of sums paid by way of statutory sick pay.
s.155 Funding of employers' statutory sick pay liabilities in relation to coronavirus
s.167 Test of incapacity for work.
s.167 The own occupation test.
s.167 Personal capability assessments.
s.167 Incapacity for work: persons to be treated as incapable or capable of work.
s.167 Incapacity for work: disqualification, etc.
s.167 Incapacity for work: work as councillor to be disregarded.
s.167 Incapacity for work: supplementary provisions.
s.167 Entitlement: birth
s.167 Entitlement: adoption
s.167 Entitlement: prospective adopters with whom looked after children are placed
s.167 Entitlement: general
s.167 Liability to make payments
s.167 Rate and period of pay
s.167 Entitlement to additional statutory paternity pay: birth
s.167 Entitlement to additional statutory paternity pay: adoption
s.167 Entitlement to additional statutory paternity pay: general
s.167 Liability to make payments of additional statutory paternity pay
s.167 Rate and period of pay: additional statutory paternity pay
s.167 Restrictions on contracting out
s.167 Relationship with contractual remuneration
s.167 Crown employment—Part XIIZA
s.167 Special classes of person
s.167 Part XIZA: supplementary
s.167 Power to apply Part XlIZA to other cases
s.167 Entitlement
s.167 Entitlement: prospective adopters with whom looked after children are placed
s.167 Rate and period of pay
s.167 Restrictions on contracting out
s.167 Relationship with benefits and other payments, etc.
s.167 Crown employment—Part XIIZB
s.167 Special classes of person
s.167 Part XIIZB: supplementary
s.167 Power to apply Part XIIZB to other cases
s.167 Entitlement: birth
s.167 Extent of entitlement and when payable: birth
s.167 Entitlement: adoption
s.167 Extent of entitlement and when payable: adoption
s.167 Entitlement etc.: prospective adopters with whom looked after children are placed
s.167 Entitlement: general
s.167 Liability to make payments
s.167 Entitlement: supplementary
s.167 Liability to make payments
s.167 Rate and period of pay
s.167 Restrictions on contracting out
s.167 Relationship with contractual remuneration
s.167 Crown employment
s.167 Special classes of person
s.167 Supplementary
s.167 Application in relation to stillbirths
s.167 Application in relation to miscarriage
s.167 Rate and period of pay
s.167 Restrictions on contracting out
s.167 Relationship with contractual remuneration
s.167 Crown employment: Part 12ZC
s.167 Special classes of person
s.167 Part 12ZC: supplementary
s.167 Power to apply Part 12ZC to other cases
s.167 Entitlement
Schedules

Schedules

1 of 146 shown
s.sch001 (1) Where earnings are paid to an employed earner and... Regulated
  • Pay employee's primary Class 1 National Insurance contributions when earnings are paidEmployer
145 other schedules
s.sch001 (1) For the purposes of determining whether Class 1 contributions...
s.sch001 (1) The Treasury may by regulations make provision as to...
s.sch001 Regulations made by the Inland Revenue may, for the purposes...
s.sch001 (1) Subject to sub-paragraph (2) below, a person who is...
s.sch001 (1) This paragraph applies where— (a) an election is jointly...
s.sch001 Regulations made by the Inland Revenue may, in relation to...
s.sch001 Regulations made by the Inland Revenue may—
s.sch001 Regulations made by the Inland Revenue may make provision for...
s.sch001 (1) Regulations made by the Inland Revenue may—
s.sch001 (1) This paragraph applies where regulations under sub-paragraph (1) of...
s.sch001 (1) This paragraph applies where paragraph 7 above applies; and...
s.sch001 (1) The Treasury may by regulations provide that, in such...
s.sch001 The Inland Revenue may by regulations provide for amounts in...
s.sch001 (1) Regulations may provide, in connection with maternity allowance under...
s.sch001 (1) The Inland Revenue may by regulations provide for Class...
s.sch001 (1) The appropriate authority may by regulations provide—
s.sch001 The Treasury may by regulations provide that—
s.sch002 In this Schedule— (a) “the Act of 1988” means the...
s.sch002 Subject to the following paragraphs, Class 4 contributions shall be...
s.sch002 (1) For the purposes of computing the amount of profits...
s.sch002 (1) Where a trade or profession is carried on by...
s.sch002 In any circumstances in which apart from this paragraph a...
s.sch002 (1) Section 86 of the Taxes Management Act 1970 (interest...
s.sch002 Where an assessment has become final and conclusive for the...
s.sch002 The provisions of Part V of the Taxes Management Act...
s.sch002 (1) For the year 1989-90 and previous years of assessment...
s.sch003 (1) The contribution conditions for short-term incapacity benefit are the...
s.sch003 (1) Subject to sub-paragraph (2) below, the contribution condition for...
s.sch003 (1) The contribution condition for a bereavement payment is that—...
s.sch003 (1) This paragraph sets out the contribution conditions for—
s.sch003 (1) This paragraph applies to— (a) a Category A retirement...
s.sch003 (1) The contribution condition for a child’s special allowance is...
s.sch003 (1) Sub-paragraph (3) below shall apply where a claim is...
s.sch003 Where a person claims short-term incapacity benefit, he shall be...
s.sch003 Where a claim is made for a bereavement payment ,...
s.sch004a (1) The amount referred to in section 45(2)(c) above is...
s.sch004a (1) This Part of this Schedule applies if for the...
s.sch004a (1) This Part of this Schedule applies if the following...
s.sch004a The amount for the year is amount C where—
s.sch004a (1) Amount A is to be calculated as follows.
s.sch004a (1) Amount B is to be calculated in accordance with...
s.sch004a (1) Amount B is to be calculated in accordance with...
s.sch004a (1) In this Part of this Schedule “ salary related...
s.sch004a The Department may make regulations containing provisions for finding the...
s.sch004b (1) The amount referred to in section 45(2)(d) above is...
s.sch004b (1) Amount B is calculated as follows—
s.sch004b The Department may make regulations containing provision for finding for...
s.sch004b In this Schedule— “ assumed surplus ”, in relation to...
s.sch004b (1) “ The FRAA ” means the flat rate accrual...
s.sch004b This Part applies to a relevant year if —
s.sch004b The appropriate amount for the year for the purposes of...
s.sch004b (1) Where the final relevant year is 2015-16 or an...
s.sch004b The earnings-related amount for the year is calculated as follows—...
s.sch004b This Part applies to a relevant year if —
s.sch004b The appropriate amount for the year for the purposes of...
s.sch004b (1) Amount A is calculated in accordance with this paragraph...
s.sch004b (1) Amount A is calculated in accordance with this paragraph...
s.sch005 (1) This paragraph applies where a person’s entitlement to a...
s.sch005 (1) Subject to paragraph 3 below, a person is entitled...
s.sch005 (1) This paragraph applies where— (a) a person’s entitlement to...
s.sch005 (1) Regulations may provide that sub-paragraphs (1) to (3) of...
s.sch005 (1) This paragraph applies where— (a) a person’s entitlement to...
s.sch005 (1) The lump sum is the accrued amount for the...
s.sch005 (1) Subject to paragraph 8, this paragraph applies where—
s.sch005 (1) Subject to paragraph 8, this paragraph applies where a...
s.sch005 (1) Where— (a) a widow, widower or surviving civil partner...
s.sch005 (1) This paragraph applies where W (referred to in paragraph...
s.sch005 (1) This paragraph applies where W (referred to in paragraph...
s.sch005 (1) This paragraph applies where W (referred to in paragraph...
s.sch005 (1) For the purposes of paragraphs 5 to 6A above,...
s.sch005 (1) This paragraph applies where a person to whom paragraph...
s.sch005 (1) The widowed person’s or surviving civil partner's lump sum...
s.sch005 (1) Any lump sum calculated under paragraph 3B or 7B...
s.sch005 (1) This paragraph modifies paragraphs 5A to 6A in cases...
s.sch005 (1) For the purposes of paragraphs 1 to 3 above...
s.sch005 The sums which are the increases in the rates of...
s.sch005 (1) Where a person’s entitlement to a Category A or...
s.sch005a (1) Where a person’s entitlement to a shared additional pension...
s.sch005a (1) This paragraph applies where a person’s entitlement to a...
s.sch005a (1) A person is entitled to an increment under this...
s.sch005a (1) This paragraph applies where— (a) a person’s entitlement to...
s.sch005a (1) The lump sum is the accrued amount for the...
s.sch006 For the purposes of section . . . 103 above...
s.sch006 Provision may be made by regulations for further defining the...
s.sch006 Regulations under paragraph 1(d) or 2 above may include provision—...
s.sch006 (1) Subject to sub-paragraphs (2) and (3) below, the period...
s.sch006 An assessment for the purposes of section 103 above and...
s.sch006 (1) For the purpose of determining whether a person is...
s.sch007 This Part of this Schedule applies only in relation to...
s.sch007 (1) This Part of this Schedule has effect in relation...
s.sch007 (1) Subject to the provisions of this paragraph, an employed...
s.sch007 (1) A person who on 10th April 1988 or 9th...
s.sch007 (1) Subject to the provisions of this Part of this...
s.sch007 (1) This Part of this Schedule only has effect in...
s.sch007 (1) The widow of the deceased shall be entitled to...
s.sch007 (1) The weekly rate of a pension payable under paragraph...
s.sch007 (1) The widower of the deceased shall be entitled to...
s.sch007 (1) Subject to paragraph 19 below, where at his death...
s.sch007 Where two or more persons satisfy the conditions, in respect...
s.sch007 (1) The weekly rate of a disablement pension shall, if...
s.sch007 (1) If a person dies at a time when—
s.sch007 (1) If a person dies as a result of any...
s.sch007 (1) Subject to the following provisions of this paragraph, if...
s.sch007 (1) Subject to the provisions of this paragraph and paragraph...
s.sch007 (1) An increase under paragraph 4 above of any amount...
s.sch007 (1) The weekly rate of a disablement pension where the...
s.sch007 (1) Except as may be prescribed, any reference to earnings...
s.sch007 (1) Where a beneficiary— (a) has been awarded an increase...
s.sch007 (1) An employed earner shall be entitled to a disablement...
s.sch008 The Workmen’s Compensation Acts and any other enactment repealed by...
s.sch008 (1) The Department may, with the consent of the Department...
s.sch008 (1) For the purposes of paragraph 2 above—
s.sch008 (1) This paragraph applies to any person who is or...
s.sch008 (1) In this Schedule, except where the context otherwise requires—...
s.sch009 (1) Except where regulations otherwise provide, no person shall be...
s.sch009 (1) No person shall be entitled to child benefit by...
s.sch009 Except where regulations otherwise provide, no person shall be entitled...
s.sch009 Except where regulations otherwise provide, no person shall be entitled...
s.sch010 (1) Subject to sub-paragraph (2) below, as between a person...
s.sch010 Subject to paragraph 1 above, as between a person entitled...
s.sch010 Subject to paragraphs 1 and 2 above, as between a...
s.sch010 (1) Subject to paragraphs 1 to 3 above, as between...
s.sch010 As between persons not falling within paragraphs 1 to 4...
s.sch010 (1) Any election under this Schedule shall be made in...
s.sch011 A period of entitlement does not arise in relation to...
s.sch011 Regulations under paragraph 1 above must be made with the...
s.sch011 The circumstances are that— (a) . . . . ....
s.sch011 In this Schedule “relevant date” means the date on which...
s.sch011 (1) Paragraph 2(b) above does not apply in any case...
s.sch011 (1) Paragraph 2(d)(i) above does not apply if, at the...
s.sch011 For the purposes of paragraph 2(f) above, if an employee...
s.sch011 Paragraph 2(g) above does not apply in the case of...
s.sch011 Paragraph 2(h) above does not apply in relation to an...
s.sch012 Any day which— (a) is a day of incapacity for...
s.sch012 (1) Subject to sub-paragraphs (2) and (3) below, any entitlement...
s.sch012 (1) This paragraph and paragraph 4 below have effect to...
s.sch012 (1) Where a period of entitlement as between an employee...
s.sch012 Paragraph 1 above does not apply for the purpose of...
s.sch012 Paragraph 1 above does not apply in relation to paragraph...
s.sch013 Except as may be prescribed, a day which falls within...
s.sch013 (1) Regulations may provide that in prescribed circumstances a day...
s.sch013 (1) Subject to sub-paragraphs (2) and (3) below, any entitlement...
s.schedule n15 para.2 The Table does not contain any entries in respect of...
s.schedule n15 para.3 The Table does not show the effect of transfer of...
s.schedule n15 para.p23 Note: 1. The following abbreviations are used in this Table:—...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.