Social Security Contributions and Benefits (Northern Ireland) Act 1992
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (1992 c. 7)
- Social Security Contributions and Benefits (Northern Ireland) Act 1992 (1992 c. 7)
- Part I Contributions
- Preliminary
- 1 Outline of contributory system.
- 2 Categories of earners.
- 3 “Earnings” and “earner”.
- 4 Payments treated as remuneration and earnings.
- 4A Earnings of workers supplied by service companies etc.
- 4AA Limited liability partnerships
- 4B Earnings: power to make retrospective provision in consequence of retrospective tax legislation
- 4C Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
- Class 1 contributions
- 5 Earnings limits and thresholds for Class 1 contributions.
- 6 Liability for Class 1 contributions.
- 6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
- 7 “Secondary contributor”.
- 8 Calculation of primary Class 1 contributions.
- 9 Calculation of secondary Class 1 contributions.
- 9A The age-related secondary percentage
- 9B Zero-rate secondary Class 1 contributions for certain apprentices
- Class 1A contributions
- 10 Class 1A contributions ...
- 10ZA Liability of third party provider of benefits in kind.
- 10ZB Non-cash vouchers provided by third parties.
- 10ZBA Liability of third party controller of sporting testimonial
- 10ZC Class 1A contributions: power to make provision in consequence of retrospective tax legislation
- Class 1B contributions
- 10A Class 1B contributions.
- Class 2 contributions
- 11 Class 2 contributions
- 11A Relevant profits to be included in self assessment tax return
- 12 Late paid Class 2 contributions.
- Class 3 contributions
- 13 Class 3 contributions.
- 13A Right to pay additional Class 3 contributions in certain cases
- 14 Restriction on right to pay Class 3 contributions.
- Class 3A contributions
- 14A Class 3A contributions in return for units of additional pension
- 14B Class 3A contributions: repayment
- 14C Class 3A contributions: power to change eligibility or remove the option to pay
- Class 4 contributions
- 15 Class 4 contributions recoverable under the Income Tax Acts.
- 16 Destination of Class 4 contributions.
- 17 Exceptions, deferment and incidental matters relating to Class 4 contributions.
- 18 Class 4 contributions recoverable under regulations.
- 18A Class 4 contributions: partnerships
- General
- 19 General power to regulate liability for contributions.
- 19A Class 1, 1A or 1B contributions paid in error.
- 19B Extended meaning of benefit” etc. in Part 1
- Part II Contributory Benefits
- Preliminary
- 20 Descriptions of contributory benefits.
- 21 Contribution conditions.
- 22 Earnings factors.
- 23 Provisions supplemental to ss. 21 and 22.
- 23A Contributions credits for relevant parents and carers
- 24 Records of earnings and calculation of earnings factors in absence of records.
- Unemployment benefit
- 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 25A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 25B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Incapacity benefit
- 30A Incapacity benefit: entitlement.
- 30B Incapacity benefit: rate.
- 30C Incapacity benefit: days and periods of incapacity for work.
- 30D Incapacity benefit: construction of references to days of entitlement.
- 30DD Incapacity benefit: reduction for pension payments and PPF periodic payments.
- 30E Incapacity benefit: reduction for councillor’s allowance.
- Sickness benefit
- 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Invalidity benefits
- 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Maternity
- 35 State maternity allowance for employed or self-employed earner.
- 35A Appropriate weekly rate of maternity allowance under section 35.
- 35B. State maternity allowance for participating wife or civil partner of self-employed earner
- Bereavement benefits: deaths before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation
- 36 Bereavement payment.
- 36A Cases in which sections 37 to 41 apply.
- 37 Widowed mother’s allowance: deaths before 9 April 2001.
- 38 Widow’s pension: deaths before 9 April 2001.
- 39 Rate of widowed mother’s allowance and widow’s pension.
- 39A Widowed parent’s allowance.
- 39B Bereavement allowance where no dependent children.
- 39C Rate of widowed parent’s allowance ...
- 40 Long-term incapacity benefit for widows.
- 41 Long-term incapacity benefit for widowers.
- 42 Entitlement under s. 40 or 41 after period of employment or training for work.
- Retirement pensions (Categories A and B)
- 43 Persons entitled to more than one retirement pension.
- 44 Category A retirement pension.
- 44A Deemed earnings factors
- 44B Deemed earnings factors: 2010–11 onwards
- 44C Earnings factor credits
- 45 The additional pension in a Category A retirement pension.
- 45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor
- 45A Effect of family credit and disability working allowance on earnings factor.
- 45B Reduction of additional pension in Category A retirement pension: pension sharing.
- 46 Modifications of s. 45 for calculating the additional pension in certain benefits.
- 47 Increase of Category A retirement pension for invalidity.
- 48 Use of former spouse’s contributions.
- 48A Category B retirement pension for married person or civil partner
- 48AA Category B retirement pension for divorcee or former civil partner
- 48B Category B retirement pension for widows and widowers.
- 48BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
- 48C Category B retirement pension: general.
- 49 Category B retirement pension for women.
- 50 Rate of Category B retirement pension for women.
- 51 Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010
- 51ZA. Special provision for married person whose spouse changed gender
- 51A Special provision for married people.
- 52 Special provision for surviving spouses.
- 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 54 Category A and Category B retirement pensions: supplemental provisions.
- 55 Pension increase or lump sum where entitlement to retirement pension is deferred
- Shared additional pension
- 55A Shared additional pension because of an old state scheme pension credit .
- 55AA Shared additional pension because of a new state scheme pension credit
- 55B Reduction of shared additional pension: pension sharing.
- 55C Pension increase or lump sum where entitlement to shared additional pension is deferred
- Child’s special allowance
- 56 Child’s special allowance - existing beneficiaries.
- Provisions relating to unemployment benefit, sickness benefit and invalidity benefit
- 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Invalidity benefit - disqualifications, etc.
- 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Partial satisfaction of contribution conditions
- 60 Partial satisfaction of contribution conditions.
- 60A Failure to satisfy contribution condition in paragraph 5A of Schedule 3
- 61 Exclusion of increase of benefit for failure to satisfy contribution condition.
- 61ZA Shortfall in contributions: people with units of additional pension
- 61ZB Shortfall in contributions: people whose dead spouse or civil partner had units of additional pension
- 61ZC Entitlement to more than one pension: sections 61ZA and 61ZB
- 61A Contributions paid in error.
- Graduated retirement benefit
- 62 Graduated retirement benefit.
- Part III Non-Contributory Benefits
- 63 Descriptions of non-contributory benefits.
- Attendance allowance
- 64 Entitlement.
- 65 Period and rate of allowance.
- 66 Attendance allowance for the terminally ill.
- 67 Exclusions by regulation.
- Severe disablement allowance
- 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Carer’s allowance
- 70 Carer’s allowance.
- Disability living allowance
- 71 Disability living allowance.
- 72 The care component.
- 73 The mobility component.
- 74 Mobility component for certain persons eligible for invalid carriages.
- 75 Persons who have attained pensionable age.
- 76 Disability living allowance - supplementary.
- Guardian’s allowance
- 77 Guardian’s allowance.
- Benefits for the aged
- 78 Category C and Category D retirement pensions and other benefits for the aged.
- 79 Age addition.
- Part IV Increases for dependants
- Child dependants
- 80 Beneficiary’s dependent children.
- 81 Restrictions on increase - child not living with beneficiary, etc.
- Adult dependants
- 82 Short-term benefit: increase for adult dependants.
- 83 Pension increase (wife).
- 84 Pension increase (husband).
- 85 Pension increase (person with care of children or qualifying young persons).
- 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 86A Incapacity benefit: increase for adult dependants.
- 87 Rate of increase where associated retirement pension is attributable to reduced contributions.
- 88 Increases to be in respect of only one adult dependant.
- Miscellaneous
- 89 Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.
- 90 Beneficiaries under sections 68 and 70.
- 91 Effect of trade disputes on entitlement to increases.
- 92 Dependency increases: continuation of awards in cases of fluctuating earnings.
- 93 Dependency increases on termination of employment after period of entitlement to disability working allowance.
- Part V Benefit for Industrial Injuries
- General provisions
- 94 Right to industrial injuries benefit.
- 95 Relevant employments.
- 95A Employment training schemes etc.
- 96 Persons treated as employers for certain purposes.
- 97 Accidents in course of illegal employments.
- 98 Earner acting in breach of regulations, etc.
- 99 Earner travelling in employer’s transport.
- 100 Accidents happening while meeting emergency.
- 101 Accident caused by another’s misconduct, etc.
- Sickness benefit
- 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Disablement pension
- 103 Disablement pension.
- 104 Increase where constant attendance needed.
- 105 Increase for exceptionally severe disablement.
- Other benefits and increases
- 106 Benefits and increases subject to qualifications as to time.
- Successive accidents
- 107 Adjustments for successive accidents.
- Prescribed industrial diseases, etc.
- 108 Benefit in respect of prescribed industrial diseases, etc.
- 109 General provisions relating to benefit under s. 108.
- 110 Respiratory diseases.
- Old cases
- 111 Workmen’s compensation, etc.
- Part VI Miscellaneous Provisions relating to Part I to V
- Earnings
- 112 Certain sums to be earnings.
- Disqualification and suspension
- 113 General provisions as to disqualification and suspension.
- Persons maintaining dependants, etc.
- 114 Persons maintaining dependants, etc.
- Special cases
- 115 Crown employment - Parts I to VI.
- 116 Her Majesty’s forces.
- 117 Mariners, airmen, etc.
- 118 Married women and widows.
- 119 Persons outside Northern Ireland.
- 120 Treatment of certain marriages.
- Interpretation
- 121 Interpretation of Parts I to VI and supplementary provisions.
- Part VII Income-Related Benefits
- General
- 122 Income-related benefits.
- Income support
- 123 Income support.
- 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 125 Trade disputes.
- 126 Effect of return to work.
- Family credit
- 127 Family credit.
- Disability working allowance
- 128 Disability working allowance.
- Housing benefit
- 129 Housing benefit.
- 129A Appropriate maximum housing benefit
- General
- 130 Exclusions from benefit.
- 131 The applicable amount.
- 132 Income and capital.
- 132A Effect of attaining qualifying age for state pension credit
- 133 Interpretation of Part VII and supplementary provisions.
- Part VIII The Social Fund
- 134 Payments out of the social fund.
- 135 Awards by social fund officers.
- 136 Principles of determination.
- Part 8A Health in pregnancy grant
- 136A Entitlement
- 136B Amount
- Part IX Child Benefit
- 137 Child benefit.
- 138 “Child” and “qualifying young person”
- 139 Meaning of “person responsible for child or qualifying young person”.
- 140 Exclusions and priority.
- 141 Rate of child benefit.
- 141A Entitlement after death of child or qualifying young person
- 142 Presence in Northern Ireland.
- 142A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 143 Interpretation of Part IX and supplementary provisions.
- Part X Christmas bonus for pensioners
- 144 Entitlement of pensioners to Christmas bonus.
- 145 Provisions supplementary to s. 144.
- 146 Interpretation of Part X.
- Part XI Statutory Sick Pay
- 147 Employer’s liability.
- The qualifying conditions
- 148 Period of incapacity for work.
- 149 Period of entitlement.
- 150 Qualifying days.
- Limitations on entitlement, etc.
- 151 Limitations on entitlement.
- 152 Notification of incapacity for work.
- Rate of payment, etc.
- 153 Rate of payment.
- 154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 155A Power to provide for recovery by employers of sums paid by way of statutory sick pay.
- 155B Funding of employers' statutory sick pay liabilities in relation to coronavirus
- Miscellaneous
- 156 Relationship with benefits and other payments, etc.
- 157 Crown employment - Part XI.
- 158 Special classes of persons.
- 159 Interpretation of Part XI and supplementary provisions.
- Part XII Statutory Maternity Pay
- 160 Statutory maternity pay - entitlement and liability to pay.
- 161 The maternity pay period.
- 162 Rate of statutory maternity pay
- 163 Funding of employers’ liabilities in respect of statutory maternity pay
- 164 Relationship with benefits and other payments, etc.
- 165 Crown employment - Part XII.
- 166 Special classes of persons.
- 167 Interpretation of Part XII, etc.
- PART XIIZA Statutory Paternity Pay
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 167ZA Entitlement: birth
- 167ZB Entitlement: adoption
- 167ZBA Entitlement: prospective adopters with whom looked after children are placed
- 167ZC Entitlement: general
- 167ZD Liability to make payments
- 167ZE Rate and period of pay
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 167ZEA Entitlement to additional statutory paternity pay: birth
- 167ZEB Entitlement to additional statutory paternity pay: adoption
- 167ZEC Entitlement to additional statutory paternity pay: general
- 167ZED Liability to make payments of additional statutory paternity pay
- 167ZEE Rate and period of pay: additional statutory paternity pay
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 167ZF Restrictions on contracting out
- 167ZG Relationship with contractual remuneration
- 167ZH Crown employment—Part XIIZA
- 167ZI Special classes of person
- 167ZJ Part XIZA: supplementary
- 167ZK Power to apply Part XlIZA to other cases
- PART XIIZB STATUTORY ADOPTION PAY
- 167ZL Entitlement
- 167ZLA Entitlement: prospective adopters with whom looked after children are placed
- 167ZM Liability to make payments
- 167ZN Rate and period of pay
- 167ZO Restrictions on contracting out
- 167ZP Relationship with benefits and other payments, etc.
- 167ZQ Crown employment—Part XIIZB
- 167ZR Special classes of person
- 167ZS Part XIIZB: supplementary
- 167ZT Power to apply Part XIIZB to other cases
- PART 12ZC STATUTORY SHARED PARENTAL PAY
- 167ZU Entitlement: birth
- 167ZV Extent of entitlement and when payable: birth
- 167ZW Entitlement: adoption
- 167ZX Extent of entitlement and when payable: adoption
- 167ZY Entitlement etc.: prospective adopters with whom looked after children are placed
- 167ZZ Entitlement: general
- 167ZZ1 Liability to make payments
- 167ZZ2 Rate and period of pay
- 167ZZ3 Restrictions on contracting out
- 167ZZ4 Relationship with contractual remuneration
- 167ZZ5 Crown employment: Part 12ZC
- 167ZZ6 Special classes of person
- 167ZZ7 Part 12ZC: supplementary
- 167ZZ8 Power to apply Part 12ZC to other cases
- PART 12ZD STATUTORY PARENTAL BEREAVEMENT PAY
- 167ZZ9 Entitlement
- 167ZZ10 Entitlement: supplementary
- 167ZZ11 Liability to make payments
- 167ZZ12 Rate and period of pay
- 167ZZ13 Restrictions on contracting out
- 167ZZ14 Relationship with contractual remuneration
- 167ZZ15 Crown employment
- 167ZZ16 Special classes of person
- 167ZZ17 Supplementary
- 167ZZ18 Application in relation to stillbirths
- 167ZZ19 Application in relation to miscarriage
- PART XIIA INCAPACITY FOR WORK
- 167A Test of incapacity for work.
- 167B The own occupation test.
- 167C Personal capability assessments.
- 167D Incapacity for work: persons to be treated as incapable or capable of work.
- 167E Incapacity for work: disqualification, etc.
- 167F Incapacity for work: work as councillor to be disregarded.
- 167G Incapacity for work: supplementary provisions.
- Part XIII General
- Interpretation
- 168 Application of Act in relation to territorial waters.
- 169 Age.
- 170 Interpretation.
- Subordinate legislation
- 171 Regulations and orders - general.
- 172 Assembly, etc. control of regulations and orders.
- Supplementary
- 173 Short title, commencement and extent.
- SCHEDULES
- SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A
- Class 1 contributions where earner employed in more than one employment
- Earnings not paid at normal intervals
- Method of paying Class 1 contributions
- Prohibition on recovery of employer’s contributions
- Transfer of liability to be borne by earner
- General provisions as to Class 1 contributions
- Class 1A contributions
- Class 1B contributions
- Power to combine collection of contributions with tax
- Special penalties in the case of certain returns
- Collection of contributions otherwise than through PAYE system
- Interest and penalties chargeable concurrently with Inland Revenue
- General regulation - making powers
- Sickness payments counting as remuneration
- SCHEDULE 2 Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax
- Interpretation
- Method of computing profits or gains
- Reliefs
- Partnerships
- Trustees, etc.
- Other provisions
- ...
- SCHEDULE 3 Contribution Conditions for Entitlement to Benefit
- Part I The Conditions
- Unemployment benefit
- Short-term incapacity benefit
- Maternity allowance
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Widowed mother’s allowance , widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)
- Child’s special allowance
- Part II Satisfaction of Conditions in Early Years of Contribution
- SCHEDULE 4 Rates of Benefits, etc.
- PART I CONTRIBUTORY PERIODICAL BENEFITS
- PART II BEREAVEMENT PAYMENT
- PART III NON-CONTRIBUTORY PERIODICAL BENEFITS
- PART IV INCREASES FOR DEPENDANTS
- PART V RATE OF INDUSTRIAL INJURIES BENEFIT
- SCHEDULE 4A Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)
- PART I THE AMOUNT
- PART II SURPLUS EARNINGS FACTOR
- PART III CONTRACTED-OUT EMPLOYMENT, ETC.
- Introduction
- The amount
- Amount A
- Amount B (first case)
- Amount B (second case)
- Interpretation
- PART IV OTHER CASES
- SCHEDULE 4B Additional Pension: Accrual Rates for Purposes of Section 45(2)(d)
- PART 1 AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
- PART 2 NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
- Application
- Appropriate amount for year
- PART 3 CONTRACTED-OUT EMPLOYMENT
- Application
- Appropriate amount for year
- Amount A: assumed earnings factor not exceeding LET
- Amount A: assumed earnings factor exceeding LET
- Amount B
- PART 4 OTHER CASES
- PART 5 INTERPRETATION
- SCHEDULE 5 Pension Increase or Lump Sum Where Entitlement to Retirement Pension is Deferred
- Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
- Increase of pension where pensioner’s entitlement is deferred
- Lump sum where pensioner’s entitlement is deferred
- Calculation of lump sum
- Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
- Increase of pension where pensioner’s deceased spouse or civil partner has deferred entitlement
- Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
- Calculation of widowed person’s or surviving civil partner's lump sum
- Supplementary
- Married couplesand civil partners
- Uprating
- SCHEDULE 5A Pension Increase or Lump Sum Where Entitlement to Shared Additional Pension is Deferred
- Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
- Increase of pension where entitlement deferred
- Calculation of increment
- Lump sum where entitlement to shared additional pension is deferred
- Calculation of lump sum
- SCHEDULE 6 Assessment of Extent of Disablement
- General provisions as to method of assessment
- Severe disablement allowance
- Disablement benefit
- Special provision as to entitlement to constant attendance allowance, etc.
- SCHEDULE 7 Industrial Injuries Benefits
- Part I Unemployability Supplement
- Availability
- Rate and duration
- Increase of unemployability supplement
- Increase for beneficiary’s dependent children and qualifying young persons
- Additional provisions as to increase under paragraph 4
- Increase for adult dependants
- Earnings to include occupational and personal pensions for purposes of disablement pension
- Dependency increases: continuation of awards in cases of fluctuating earnings
- Part II Disablement Gratuity
- Part III Increase of Disablement Pension During Hospital Treatment
- Part IV Reduced Earnings Allowance
- Supplementary
- Part V Retirement Allowance
- Part VI Industrial Death Benefit
- Introductory
- Widow’s benefit (entitlement)
- Widow’s benefit (rate)
- Widower’s benefit (entitlement and rate)
- Deceased's family
- Limits of entitlement to industrial death benefit in respect of children and qualifying young persons
- Death of person with constant attendance allowance
- Pulmonary disease
- SCHEDULE 8 Industrial Injuries and Diseases (Old Cases)
- Part I Workmen’s Compensation and Industrial Diseases Benefit in Respect of Employment before 5th July 1948
- Continuation of workmen’s compensation
- Regulations to provide for supplementing workmen’s compensation
- Provisions supplementary to paragraph 2
- Part II Regulations Providing for Benefit for Pre-1948 Cases
- Part III Interpretation
- SCHEDULE 9 Exclusions from Entitlement to Child Benefit
- Children and qualifying young persons in detention, care, etc.
- ...
- Married children and qualifying young persons
- Persons exempt from tax
- Children entitled to severe disablement allowance
- SCHEDULE 10 Priority Between Persons Entitled to Child Benefit
- Person with prior award
- Person having child or qualifying young person living with him
- Opposite-sex spouses or civil partners
- Parents
- Other cases
- Supplementary
- SCHEDULE 11 Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not Arise
- SCHEDULE 12 Relationship of Statutory Sick Pay with Benefits and Other Payments, etc.
- The general principle
- Contractual remuneration
- Incapacity benefit
- Incapacity benefit for widows and widowers
- Unemployability supplement
- SCHEDULE 13 Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc.
- The general principle
- Incapacity benefit
- Contractual remuneration
- TABLE OF DERIVATIONS
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