Social Security Contributions and Benefits Act 1992
Social Security Contributions and Benefits Act 1992 (1992 c. 4)
- Social Security Contributions and Benefits Act 1992 (1992 c. 4)
- 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 Application of Income Tax Acts and 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 sections 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 Unemployment benefit.
- 25A Determination of days for which unemployment benefit is payable.
- 25B Power to amend provisions as to days of entitlement.
- 26 Duration of unemployment benefit.
- 27 Interruption of employment in connection with trade dispute.
- 28 Unemployment benefit - other disqualifications etc.
- 29 Exemptions from disqualification for unemployment benefit.
- 30 Abatement of unemployment benefit on account of payments of occupational or personal pension.
- 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 Sickness benefit.
- 32 Sickness benefit - disqualifications etc.
- Invalidity benefits
- 33 Invalidity pension.
- 34 Invalidity allowance.
- 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 30 of the Pensions Act 2014 comes into force
- 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 section 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 widows, 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 Special provision for married women.
- 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 Determination of days for which benefit is payable.
- 58 Incapacity for work: work as councillor to be disregarded.
- Invalidity benefit—disqualifications etc.
- 59 Invalidity benefit— disqualifications etc.
- Complete or partial failure to satisfy contribution conditions
- 60 Complete or partial failure to satisfy 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 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
- 68 Entitlement and rate.
- 69 Severe disablement allowance: age related addition.
- Carer’s allowance
- 70 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).
- 86 Increase of woman’s invalidity pension (husband).
- 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 Sickness benefit in respect of industrial injury.
- 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 section 108.
- 110 Respiratory diseases.
- Old cases
- 111 Workmen’s compensation etc.
- Part VI Miscellaneous Provisions relating to Parts 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 Great Britain.
- 120 Employment at sea (continental shelf operations).
- 121 Treatment of certain marriages.
- Interpretation
- 122 Interpretation of Parts I to VI and supplementary provisions.
- Part VII Income-Related Benefits
- General
- 123 Income-related benefits.
- Income support
- 124 Income support.
- 125 Severe hardship cases.
- 126 Trade disputes.
- 127 Effect of return to work.
- Family credit
- 128 Family credit.
- Disability working allowance
- 129 Disability working allowance.
- Housing benefit
- 130 Housing benefit.
- 130A Appropriate maximum housing benefit
- 130B Loss of housing benefit following eviction on certain grounds
- 130C Relevant orders for possession
- 130D Loss of housing benefit: supplementary
- 130E Couples
- 130F Information provision
- 130G Pilot schemes relating to loss of housing benefit
- Council tax benefit
- 131 Council tax benefit.
- 132 Couples.
- 133 Polygamous marriages.
- General
- 134 Exclusions from benefit.
- 135 The applicable amount.
- 136 Income and capital.
- 136A Effect of attaining qualifying age for state pension credit
- 137 Interpretation of Part VII and supplementary provisions.
- Part VIII The Social Fund
- 138 Payments out of the social fund.
- 139 Awards by social fund officers.
- 140 Principles of determination.
- Part 8A Health in pregnancy grant
- 140A Entitlement
- 140B Amount
- Part IX Child Benefit
- 141 Child benefit.
- 142 “Child” and “qualifying young person”
- 143 Meaning of “person responsible for child or qualifying young person".
- 144 Exclusions and priority.
- 145 Rate of child benefit.
- 145A Entitlement after death of child or qualifying young person
- 146 Presence in Great Britain
- 146A Persons subject to immigration control
- 147 Interpretation of Part IX and supplementary provisions.
- Part X Christmas bonus for pensioners
- 148 Entitlement of pensioners to Christmas bonus.
- 149 Provisions supplementary to section 148.
- 150 Interpretation of Part X.
- Part XI Statutory Sick Pay
- Employer’s liability
- 151 Employer’s liability.
- The qualifying conditions
- 152 Period of incapacity for work.
- 153 Period of entitlement.
- 154 Qualifying days.
- Limitations on entitlement, etc.
- 155 Limitations on entitlement.
- 156 Notification of incapacity for work.
- Rates of payment, etc.
- 157 Rates of payment.
- 158 Recovery by employers of amounts paid by way of statutory sick pay.
- 159 Power to substitute provisions for s. 158(2).
- 159A Power to provide for recovery by employers of sums paid by way of statutory sick pay.
- 159B Funding of employers' statutory sick pay liabilities in relation to coronavirus
- Miscellaneous
- 160 Relationship with benefits and other payments, etc.
- 161 Crown employment - Part XI.
- 162 Special classes of persons.
- 163 Interpretation of Part XI and supplementary provisions.
- Part XII Statutory Maternity Pay
- 164 Statutory maternity pay - entitlement and liability to pay.
- 165 The maternity pay period.
- 166 Rate of statutory maternity pay
- 167 Funding of employers’ liabilities in respect of statutory maternity pay
- 168 Relationship with benefits and other payments etc.
- 169 Crown employment - Part XII.
- 170 Special classes of persons.
- 171 Interpretation of Part XII and supplementary provisions.
- Part 12ZA ...Statutory Paternity Pay
- ...
- 171ZA Entitlement: birth
- 171ZB Entitlement: adoption
- 171ZC Entitlement: general
- 171ZD Liability to make payments
- 171ZE Rate and period of pay
- ...
- 171ZEA Entitlement to additional statutory paternity pay: birth
- 171ZEB Entitlement to additional statutory paternity pay: adoption
- 171ZEC Entitlement to additional statutory paternity pay: general
- 171ZED Liability to make payments of additional statutory paternity pay
- 171ZEE Rate and period of pay: additional statutory paternity pay
- ...
- 171ZF Restrictions on contracting out
- 171ZG Relationship with contractual remuneration
- 171ZH Crown employment-Part 12ZA
- 171ZI Special classes of person
- 171ZJ Part 12ZA: supplementary
- 171ZK Power to apply Part 12ZA ...
- Part 12ZB Statutory Adoption pay
- 171ZL Entitlement
- 171ZM Liability to make payments
- 171ZN Rate and period of pay
- 171ZO Restrictions on contracting out
- 171ZP Relationship with benefits and other payments etc
- 171ZQ Crown employment-Part 12ZB
- 171ZR Special classes of person
- 171ZS Part 12ZB: supplementary
- 171ZT Power to apply Part 12ZB ...
- PART 12ZC Statutory shared parental pay
- 171ZU Entitlement: birth
- 171ZV Entitlement: adoption
- 171ZW Entitlement: general
- 171ZX Liability to make payments
- 171ZY Rate and period of pay
- 171ZZ Restrictions on contracting out
- 171ZZ1 Relationship with contractual remuneration
- 171ZZ2 Crown employment
- 171ZZ3 Special classes of person
- 171ZZ4 Part 12ZC: supplementary
- 171ZZ5 Power to apply Part 12ZC
- PART 12ZD Statutory parental bereavement pay
- 171ZZ6 Entitlement
- 171ZZ7 Entitlement: supplementary
- 171ZZ8 Liability to make payments
- 171ZZ9 Rate and period of pay
- 171ZZ10 Restrictions on contracting out
- 171ZZ11 Relationship with contractual remuneration
- 171ZZ12 Crown employment
- 171ZZ13 Special classes of person
- 171ZZ14 Supplementary
- 171ZZ15 Application in relation to stillbirths
- PART 12ZE Statutory neonatal care pay
- 171ZZ16 Entitlement
- 171ZZ17 Entitlement: supplementary
- 171ZZ18 Liability to make payments
- 171ZZ19 Rate and period of pay
- 171ZZ20 Restrictions on contracting out
- 171ZZ21 Relationship with contractual remuneration
- 171ZZ22 Crown employment
- 171ZZ23 Special classes of person
- 171ZZ24 Supplementary
- Part XIIA Incapacity for work
- 171A Test of incapacity for work.
- 171B The own occupation test.
- 171C Personal capability assessments.
- 171D Incapacity for work: persons to be treated as incapable or capable of work.
- 171E Incapacity for work: disqualification, &c.
- 171F Incapacity for work: work as councillor to be disregarded.
- 171G Incapacity for work: supplementary provisions.
- Part XIII General
- Interpretation
- 172 Application of Act in relation to territorial waters.
- 173 Age.
- 174 References to Acts.
- Subordinate legislation
- 175 Regulations, orders and schemes.
- 176 Parliamentary control.
- Short title, commencement and extent
- 177 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
- General regulation - making powers
- Deduction of contributions from pension, etc.
- Sickness payments counting as remuneration
- SCHEDULE 2 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 RATES 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 couples and 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
- Schemes for supplementing workmen’s compensation
- Provisions supplementary to paragraph 2
- Industrial diseases benefit schemes
- Restrictions on scope of schemes under paragraph 4
- Nature and amount of benefit under paragraph 4
- Part II Regulations providing for benefit
- 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
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