{
  "url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/schedule-4/paragraph-44",
  "json_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008/schedule-4/paragraph-44.json",
  "legislation": "nia/2008/1",
  "legislation_title": "Pensions Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/pensions-act-northern-ireland-2008",
  "path": "schedule/4/paragraph/44",
  "kind": "paragraph",
  "number": "44",
  "heading": null,
  "text": "(1) In Schedule 1 to the Contributions and Benefits Act (supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 and 3) paragraph 1 (Class 1 contributions where earner is in more than one employment) is amended as follows.\n(2) In sub-paragraph (3) (determination of amount of primary Class 1 contributions where aggregate earnings include earnings from contracted-out employment)—\n(a) omit paragraphs (a) and (b);\n(b) in paragraph (c) for sub-paragraphs (i) and (ii) substitute “ to such part of the aggregated earnings attributable to COSRS service as exceeds the current primary threshold and does not exceed the current upper earnings limit ”;\n(c) in paragraph (d) for “part or parts attributable to COMPS or COSRS service” substitute “ part attributable to COSRS service ”.\n(3) In sub-paragraph (6) (determination of amount of secondary Class 1 contributions where aggregate earnings include earnings from contracted-out employment) omit paragraphs (a) and (b).\n(4) In sub-paragraph (9) (interpretation) omit the definition of “COMPS service”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/1/schedule/4/paragraph/44",
    "retrieved_at": "2026-10-29T20:21:29.509161+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}