{
  "url": "https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-regulations-northern-ireland-1997/note",
  "json_url": "https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-regulations-northern-ireland-1997/note.json",
  "legislation": "nisr/1997/31",
  "legislation_title": "The Social Security (Contracting-out and Qualifying Earnings Factor) Regulations (Northern Ireland) 1997",
  "legislation_url": "https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-regulations-northern-ireland-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations.)\nThese Regulations modify the application of section 44(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Category A retirement pension) in relation to an earner who has earnings in a tax year beginning on or after 6th April 1997, part of which are in respect of contracted-out employment and part of which are not, or an earner in respect of whom minimum contributions are paid for part of a tax year.\nRegulation 2 modifies the calculation of the qualifying earnings factor in relation to such a tax year so that entitlement to additional pension is not affected.\nThese Regulations are made under section 44A(5) of the Pension Schemes (Northern Ireland) Act 1993. Section 44A was inserted by Article 137(1) of the Pensions (Northern Ireland) Order 1995 which came into operation, for the purpose only of authorising the making of regulations, on 6th April 1996 by virtue of the Pensions (1995 Order) (Commencement No. 2) Order (Northern Ireland) 1996 (S.R. 1996 No. 91 (C. 4)).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1997/31/note",
    "retrieved_at": "2026-10-29T02:31:06.314425+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."
}