(1) Where earnings are paid to an employed earner and...
- Pay employee's primary Class 1 National Insurance contributions when earnings are paid
UK Act of Parliament
1992
United Kingdom
Social Security Contributions and Benefits (Northern Ireland) Act 1992
At a glance
What's here
6 compliance obligations
Who this Act binds
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
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.
Schedules
Browse 145 other Schedules — structural / supplementary
(1) For the purposes of determining whether Class 1 contributions...
(1) The Treasury may by regulations make provision as to...
Regulations made by the Inland Revenue may, for the purposes...
(1) Subject to sub-paragraph (2) below, a person who is...
(1) This paragraph applies where— (a) an election is jointly...
Regulations made by the Inland Revenue may, in relation to...
Regulations made by the Inland Revenue may—
Regulations made by the Inland Revenue may make provision for...
(1) Regulations made by the Inland Revenue may—
(1) This paragraph applies where regulations under sub-paragraph (1) of...
(1) This paragraph applies where paragraph 7 above applies; and...
(1) The Treasury may by regulations provide that, in such...
The Inland Revenue may by regulations provide for amounts in...
(1) Regulations may provide, in connection with maternity allowance under...
(1) The Inland Revenue may by regulations provide for Class...
(1) The appropriate authority may by regulations provide—
The Treasury may by regulations provide that—
In this Schedule— (a) “the Act of 1988” means the...
Subject to the following paragraphs, Class 4 contributions shall be...
(1) For the purposes of computing the amount of profits...
(1) Where a trade or profession is carried on by...
In any circumstances in which apart from this paragraph a...
(1) Section 86 of the Taxes Management Act 1970 (interest...
Where an assessment has become final and conclusive for the...
The provisions of Part V of the Taxes Management Act...
(1) For the year 1989-90 and previous years of assessment...
(1) The contribution conditions for short-term incapacity benefit are the...
(1) Subject to sub-paragraph (2) below, the contribution condition for...
(1) The contribution condition for a bereavement payment is that—...
(1) This paragraph sets out the contribution conditions for—
(1) This paragraph applies to— (a) a Category A retirement...
(1) The contribution condition for a child’s special allowance is...
(1) Sub-paragraph (3) below shall apply where a claim is...
Where a person claims short-term incapacity benefit, he shall be...
Where a claim is made for a bereavement payment ,...
(1) The amount referred to in section 45(2)(c) above is...
(1) This Part of this Schedule applies if for the...
(1) This Part of this Schedule applies if the following...
The amount for the year is amount C where—
(1) Amount A is to be calculated as follows.
(1) Amount B is to be calculated in accordance with...
(1) Amount B is to be calculated in accordance with...
(1) In this Part of this Schedule “ salary related...
The Department may make regulations containing provisions for finding the...
(1) The amount referred to in section 45(2)(d) above is...
(1) Amount B is calculated as follows—
The Department may make regulations containing provision for finding for...
In this Schedule— “ assumed surplus ”, in relation to...
(1) “ The FRAA ” means the flat rate accrual...
This Part applies to a relevant year if —
The appropriate amount for the year for the purposes of...
(1) Where the final relevant year is 2015-16 or an...
The earnings-related amount for the year is calculated as follows—...
This Part applies to a relevant year if —
The appropriate amount for the year for the purposes of...
(1) Amount A is calculated in accordance with this paragraph...
(1) Amount A is calculated in accordance with this paragraph...
(1) This paragraph applies where a person’s entitlement to a...
(1) Subject to paragraph 3 below, a person is entitled...
(1) This paragraph applies where— (a) a person’s entitlement to...
(1) Regulations may provide that sub-paragraphs (1) to (3) of...
(1) This paragraph applies where— (a) a person’s entitlement to...
(1) The lump sum is the accrued amount for the...
(1) Subject to paragraph 8, this paragraph applies where—
(1) Subject to paragraph 8, this paragraph applies where a...
(1) Where— (a) a widow, widower or surviving civil partner...
(1) This paragraph applies where W (referred to in paragraph...
(1) This paragraph applies where W (referred to in paragraph...
(1) This paragraph applies where W (referred to in paragraph...
(1) For the purposes of paragraphs 5 to 6A above,...
(1) This paragraph applies where a person to whom paragraph...
(1) The widowed person’s or surviving civil partner's lump sum...
(1) Any lump sum calculated under paragraph 3B or 7B...
(1) This paragraph modifies paragraphs 5A to 6A in cases...
(1) For the purposes of paragraphs 1 to 3 above...
The sums which are the increases in the rates of...
(1) Where a person’s entitlement to a Category A or...
(1) Where a person’s entitlement to a shared additional pension...
(1) This paragraph applies where a person’s entitlement to a...
(1) A person is entitled to an increment under this...
(1) This paragraph applies where— (a) a person’s entitlement to...
(1) The lump sum is the accrued amount for the...
For the purposes of section . . . 103 above...
Provision may be made by regulations for further defining the...
Regulations under paragraph 1(d) or 2 above may include provision—...
(1) Subject to sub-paragraphs (2) and (3) below, the period...
An assessment for the purposes of section 103 above and...
(1) For the purpose of determining whether a person is...
This Part of this Schedule applies only in relation to...
(1) This Part of this Schedule has effect in relation...
(1) Subject to the provisions of this paragraph, an employed...
(1) A person who on 10th April 1988 or 9th...
(1) Subject to the provisions of this Part of this...
(1) This Part of this Schedule only has effect in...
(1) The widow of the deceased shall be entitled to...
(1) The weekly rate of a pension payable under paragraph...
(1) The widower of the deceased shall be entitled to...
(1) Subject to paragraph 19 below, where at his death...
Where two or more persons satisfy the conditions, in respect...
(1) The weekly rate of a disablement pension shall, if...
(1) If a person dies at a time when—
(1) If a person dies as a result of any...
(1) Subject to the following provisions of this paragraph, if...
(1) Subject to the provisions of this paragraph and paragraph...
(1) An increase under paragraph 4 above of any amount...
(1) The weekly rate of a disablement pension where the...
(1) Except as may be prescribed, any reference to earnings...
(1) Where a beneficiary— (a) has been awarded an increase...
(1) An employed earner shall be entitled to a disablement...
The Workmen’s Compensation Acts and any other enactment repealed by...
(1) The Department may, with the consent of the Department...
(1) For the purposes of paragraph 2 above—
(1) This paragraph applies to any person who is or...
(1) In this Schedule, except where the context otherwise requires—...
(1) Except where regulations otherwise provide, no person shall be...
(1) No person shall be entitled to child benefit by...
Except where regulations otherwise provide, no person shall be entitled...
Except where regulations otherwise provide, no person shall be entitled...
(1) Subject to sub-paragraph (2) below, as between a person...
Subject to paragraph 1 above, as between a person entitled...
Subject to paragraphs 1 and 2 above, as between a...
(1) Subject to paragraphs 1 to 3 above, as between...
As between persons not falling within paragraphs 1 to 4...
(1) Any election under this Schedule shall be made in...
A period of entitlement does not arise in relation to...
Regulations under paragraph 1 above must be made with the...
The circumstances are that— (a) . . . . ....
In this Schedule “relevant date” means the date on which...
(1) Paragraph 2(b) above does not apply in any case...
(1) Paragraph 2(d)(i) above does not apply if, at the...
For the purposes of paragraph 2(f) above, if an employee...
Paragraph 2(g) above does not apply in the case of...
Paragraph 2(h) above does not apply in relation to an...
Any day which— (a) is a day of incapacity for...
(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...
(1) This paragraph and paragraph 4 below have effect to...
(1) Where a period of entitlement as between an employee...
Paragraph 1 above does not apply for the purpose of...
Paragraph 1 above does not apply in relation to paragraph...
Except as may be prescribed, a day which falls within...
(1) Regulations may provide that in prescribed circumstances a day...
(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...
The Table does not contain any entries in respect of...
The Table does not show the effect of transfer of...
Note: 1. The following abbreviations are used in this Table:—...
Employer’s liability.
- Pay statutory sick pay to eligible employees
Period of entitlement.
Other duties (1) — Crown / regulator
- Department must make regulations to prevent employers avoiding SSP by terminating contracts Crown / Minister / Government department
Qualifying days.
- Agree qualifying days for statutory sick pay with each employee
Rate of payment.
- Pay statutory sick pay at the correct weekly rate
Liability to make payments
- Pay statutory adoption pay to eligible employees
Browse 293 other sections — procedural / definitional / commencement
Outline of contributory system.
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 ...
Class 1B 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.
Right to pay additional Class 3 contributions in certain cases
Restriction on right to pay 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.
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
Descriptions of contributory benefits.
Contribution conditions.
Earnings factors.
Provisions supplemental to ss. 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: entitlement.
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.
Widowed mother’s allowance: deaths before 9 April 2001.
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.
Long-term incapacity benefit for widowers.
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 s. 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 married person or civil partner
Category B retirement pension for divorcee or former civil partner
Category B retirement pension for widows and widowers.
Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
Category B retirement pension: general.
Category B retirement pension for women.
Rate of Category B retirement pension for women.
Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010
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 .
Shared additional pension because of a new state scheme pension credit
Reduction of shared additional pension: pension sharing.
Pension increase or lump sum where entitlement to shared additional pension is deferred
Child’s special allowance - existing beneficiaries.
Determination of days for which benefit is payable.
Incapacity for work: work as councillor to be disregarded.
Invalidity benefit - disqualifications, etc.
Partial satisfaction of contribution conditions.
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 or civil partner had units of additional pension
Entitlement to more than one pension: sections 61ZA and 61ZB
Graduated retirement benefit.
Descriptions of non-contributory benefits.
Entitlement.
Period and rate of allowance.
Attendance allowance for the terminally ill.
Exclusions by regulation.
Severe disablement allowance: age related addition.
Carer’s allowance.
Disability living allowance.
The care component.
The mobility component.
Mobility component for certain persons eligible for invalid carriages.
Persons who have attained pensionable age.
Disability living allowance - supplementary.
Guardian’s allowance.
Category C and Category D retirement pensions and other benefits for the aged.
Age addition.
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 or qualifying young persons).
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.
Right to industrial injuries benefit.
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.
Sickness benefit in respect of industrial injury.
Disablement pension.
Increase where constant attendance needed.
Increase for exceptionally severe disablement.
Benefits and increases subject to qualifications as to time.
Adjustments for successive accidents.
Benefit in respect of prescribed industrial diseases, etc.
General provisions relating to benefit under s. 108.
Respiratory diseases.
Workmen’s compensation, etc.
Certain sums to be earnings.
General provisions as to disqualification and suspension.
Persons maintaining dependants, etc.
Crown employment - Parts I to VI.
Her Majesty’s forces.
Mariners, airmen, etc.
Married women and widows.
Persons outside Northern Ireland.
Treatment of certain marriages.
Interpretation of Parts I to VI and supplementary provisions.
Income-related benefits.
Income support.
Severe hardship cases.
Trade disputes.
Effect of return to work.
Family credit.
Disability working allowance.
Housing benefit.
Appropriate maximum housing benefit
Exclusions from benefit.
The applicable amount.
Income and capital.
Effect of attaining qualifying age for state pension credit
Interpretation of Part VII and supplementary provisions.
Payments out of the social fund.
Awards by social fund officers.
Principles of determination.
Entitlement
Amount
Child benefit.
“Child” and “qualifying young person”
Meaning of “person responsible for child or qualifying young person”.
Exclusions and priority.
Rate of child benefit.
Entitlement after death of child or qualifying young person
Presence in Northern Ireland.
Persons subject to immigration control.
Interpretation of Part IX and supplementary provisions.
Entitlement of pensioners to Christmas bonus.
Provisions supplementary to s. 144.
Interpretation of Part X.
Period of incapacity for work.
Limitations on entitlement.
Notification of incapacity for work.
Recovery by employers of amounts paid by way of statutory sick pay.
Power to substitute provisions for s. 154(2).
Power to provide for recovery by employers of sums paid by way of statutory sick pay.
Funding of employers' statutory sick pay liabilities in relation to coronavirus
Relationship with benefits and other payments, etc.
Crown employment - Part XI.
Special classes of persons.
Interpretation of Part XI and supplementary provisions.
Statutory maternity pay - entitlement and liability to pay.
The maternity pay period.
Rate of statutory maternity pay
Funding of employers’ liabilities in respect of statutory maternity pay
Relationship with benefits and other payments, etc.
Crown employment - Part XII.
Special classes of persons.
Interpretation of Part XII, etc.
Test of incapacity for work.
The own occupation test.
Personal capability assessments.
Incapacity for work: persons to be treated as incapable or capable of work.
Incapacity for work: disqualification, etc.
Incapacity for work: work as councillor to be disregarded.
Incapacity for work: supplementary provisions.
Entitlement: birth
Entitlement: adoption
Entitlement: prospective adopters with whom looked after children are placed
Entitlement: general
Liability to make payments
Rate and period of pay
Entitlement to additional statutory paternity pay: birth
Entitlement to additional statutory paternity pay: adoption
Entitlement to additional statutory paternity pay: general
Liability to make payments of additional statutory paternity pay
Rate and period of pay: additional statutory paternity pay
Restrictions on contracting out
Relationship with contractual remuneration
Crown employment—Part XIIZA
Special classes of person
Part XIZA: supplementary
Power to apply Part XlIZA to other cases
Entitlement
Entitlement: prospective adopters with whom looked after children are placed
Rate and period of pay
Restrictions on contracting out
Relationship with benefits and other payments, etc.
Crown employment—Part XIIZB
Special classes of person
Part XIIZB: supplementary
Power to apply Part XIIZB to other cases
Entitlement: birth
Extent of entitlement and when payable: birth
Entitlement: adoption
Extent of entitlement and when payable: adoption
Entitlement etc.: prospective adopters with whom looked after children are placed
Entitlement: general
Liability to make payments
Entitlement: supplementary
Liability to make payments
Rate and period of pay
Restrictions on contracting out
Relationship with contractual remuneration
Crown employment
Special classes of person
Supplementary
Application in relation to stillbirths
Application in relation to miscarriage
Rate and period of pay
Restrictions on contracting out
Relationship with contractual remuneration
Crown employment: Part 12ZC
Special classes of person
Part 12ZC: supplementary
Power to apply Part 12ZC to other cases
Entitlement
Application of Act in relation to territorial waters.
Age.
Interpretation.
Regulations and orders - general.
Assembly, etc. control of regulations and orders.
Short title, commencement and extent.
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