OpenLegislation

Social Security Contributions and Benefits Act 1992

1992 c. 4 · Enacted 13 February 1992 · Extends to United Kingdom

Not fully up to date. 139 changes made by later legislation have not yet been written into this text, which is revised to 8 July 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 130C(2)(za)insertedPrivate Housing (Tenancies) (Scotland) Act 2016 Sch. 4 para. 5
Sch. 1 para. 1(6)(a) (b)repealedPensions Act 2007 Sch. 4 para. 45(3) Sch. 7 Pt. 7
Sch. 1 para. 1(9)words repealedPensions Act 2007 Sch. 4 para. 45(4)
s. 4C(5)(b)words repealedPensions Act 2007 Sch. 4 para. 42(3)(a) Sch. 7 Pt. 7
s. 4C(5)(i)(j)repealedPensions Act 2007 Sch. 4 para. 42(3)(c) Sch. 7 Pt. 7
s. 8(3)(c)words substitutedPensions Act 2007 Sch. 4 para. 43
s. 9(3)(c)words substitutedPensions Act 2007 Sch. 4 para. 44
Sch. 1 para. 1(3)(a) (b)repealedPensions Act 2007 Sch. 4 para. 45(2)(a) Sch. 7 Pt. 7
Sch. 1 para. 1(3)(d)words substitutedPensions Act 2007 Sch. 4 para. 45(2)(c)
Sch. 1 para. 1(3)(c)words substitutedPensions Act 2007 Sch. 4 para. 45(2)(b)
s. 61(1)words repealedWelfare Reform Act 2007 Sch. 8
s. 30A-30ErepealedWelfare Reform Act 2007 Sch. 3 para. 9(5) Sch. 8
s. 40-42repealedWelfare Reform Act 2007 Sch. 8
s. 44(4)words repealedWelfare Reform Act 2007 Sch. 8
s. 150(1)(b)repealedWelfare Reform Act 2007 Sch. 8
s. 93repealedWelfare Reform Act 2007 Sch. 8
s. 89(1A)words repealedWelfare Reform Act 2007 Sch. 8
s. 89(1)words repealedWelfare Reform Act 2007 Sch. 8
s. 87repealedWelfare Reform Act 2007 Sch. 8
s. 86ArepealedWelfare Reform Act 2007 Sch. 8
s. 84repealedWelfare Reform Act 2007 Sch. 8
s. 61A(3)(d) and wordrepealedWelfare Reform Act 2007 Sch. 8
s. 20(1)(b)repealedWelfare Reform Act 2007 Sch. 8
s. 20(2)words repealedWelfare Reform Act 2007 Sch. 8
s. 21(1)words repealedWelfare Reform Act 2007 Sch. 8
s. 21(2) Tablewords repealedWelfare Reform Act 2007 Sch. 8
s. 21(4)words repealedWelfare Reform Act 2007 Sch. 8
s. 21(5A)(c)words repealedWelfare Reform Act 2007 Sch. 8
s. 47repealedWelfare Reform Act 2007 Sch. 8
s. 61(2)repealedWelfare Reform Act 2007 Sch. 8
Sch. 13 para. 2repealedWelfare Reform Act 2007 Sch. 8
Sch. 13 para. 1repealedWelfare Reform Act 2007 Sch. 8
Sch. 12 para. 6repealedWelfare Reform Act 2007 Sch. 8
Sch. 12 para. 5repealedWelfare Reform Act 2007 Sch. 8
Sch. 12 para. 4repealedWelfare Reform Act 2007 Sch. 8
Sch. 12 para. 3repealedWelfare Reform Act 2007 Sch. 8
Sch. 12 para. 1repealedWelfare Reform Act 2007 Sch. 8
Sch. 11 para. 2(d)(i)repealedWelfare Reform Act 2007 Sch. 8
Sch. 4 Pt. 4 para. 2repealedWelfare Reform Act 2007 Sch. 8
Sch. 4 Pt. 4 para. 1ArepealedWelfare Reform Act 2007 Sch. 8
Sch. 4 Pt. 1 para. 2ArepealedWelfare Reform Act 2007 Sch. 8
Sch. 4 Pt. 1 para. 2repealedWelfare Reform Act 2007 Sch. 8
Sch. 3 para. 5(6)repealedWelfare Reform Act 2007 Sch. 8
Sch. 3 para. 2repealedWelfare Reform Act 2007 Sch. 8
s. 176(1)(a)words repealedWelfare Reform Act 2007 Sch. 8
s. 171ZP(1)-(3)repealedWelfare Reform Act 2007 Sch. 8
s. 171A-171GrepealedWelfare Reform Act 2007 Sch. 3 para. 9(12) Sch. 8
s. 175(3)-(5)appliedWelfare Reform Act 2009 s. 7(3)
s. 127repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
s. 126repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
s. 124power to repeal conferredWelfare Reform Act 2009 s. 9(2)
s. 123(2)repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
s. 123(1)(a)repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
s. 92repealedWelfare Reform Act 2009 Sch. 7 Pt. 2
s. 91repealedWelfare Reform Act 2009 Sch. 7 Pt. 2
s. 89repealedWelfare Reform Act 2009 Sch. 7 Pt. 2
s. 88repealedWelfare Reform Act 2009 Sch. 7 Pt. 2
s. 124(1)(ga)insertedWelfare Reform Act 2009 s. 5(1)(a)
s. 175(3)-(5)appliedWelfare Reform Act 2009 s. 9(7)
s. 175(3)-(5)appliedWelfare Reform Act 2009 s. 36(5)
s. 124repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
s. 124(7)words substitutedWelfare Reform Act 2009 s. 5(1)(c)
s. 124(6A) (6B)insertedWelfare Reform Act 2009 s. 5(1)(b)
Sch. 4C para. 2words substitutedPensions Act 2011 Sch. 3 para. 7(2)
s. 45(2)words substitutedPensions Act 2011 Sch. 3 para. 2(2)
s. 45(2A)words substitutedPensions Act 2011 Sch. 3 para. 2(3)(a)
s. 45(2A)(a)words substitutedPensions Act 2011 Sch. 3 para. 2(3)(b)
s. 45(2A)(b)substitutedPensions Act 2011 Sch. 3 para. 2(3)(c)
s. 46(5)(a)words substitutedPensions Act 2011 Sch. 3 para. 3
s. 55(2)words substitutedPensions Act 2011 Sch. 2 para. 2
Sch. 5 para. 2AomittedPensions Act 2011 Sch. 2 para. 3(4)
s. 122(1)words insertedPensions Act 2011 Sch. 3 para. 4
s. 176(3A)insertedPensions Act 2011 Sch. 3 para. 5(2)
s. 176(4)words insertedPensions Act 2011 Sch. 3 para. 5(3)
Sch. 4B para. 1(1)words insertedPensions Act 2011 Sch. 3 para. 6(2)(a)
Sch. 4B para. 1(1)(a) para. 1(1)(b) (2)words insertedPensions Act 2011 Sch. 3 para. 6(2)(b)
Sch. 4B para. 11words insertedPensions Act 2011 Sch. 3 para. 6(3)
Sch. 4C para. 1words substitutedPensions Act 2011 Sch. 3 para. 7(2)
Sch. 4C para. 3omittedPensions Act 2011 Sch. 3 para. 7(3)
Sch. 4C para. 5(b)words substitutedPensions Act 2011 Sch. 3 para. 7(4)
Sch. 4C para. 6words substitutedPensions Act 2011 Sch. 3 para. 7(5)
Sch. 4C para. 7(1)words substitutedPensions Act 2011 Sch. 3 para. 7(4)
Sch. 4C para. 7(1)words substitutedPensions Act 2011 Sch. 3 para. 7(6)
Sch. 4C para. 7(2)(b)words insertedPensions Act 2011 Sch. 3 para. 7(7)(a)
Sch. 4C para. 7(2)(c)insertedPensions Act 2011 Sch. 3 para. 7(7)(b)
Sch. 4C para. 7(3)insertedPensions Act 2011 Sch. 3 para. 7(8)
Sch. 5 para. 2(5)(a)words omittedPensions Act 2011 Sch. 2 para. 3(3)
Sch. 5 para. 3B(5)(b)(i)words omittedPensions Act 2011 Sch. 2 para. 3(5)
Sch. 5 para. 3C(5)omittedPensions Act 2011 Sch. 2 para. 3(6)
Sch. 5 para. A1(4)omittedPensions Act 2011 Sch. 2 para. 3(2)
s. 171ZB(3A)insertedWelfare Reform Act 2012 s. 63(5)(b)
s. 171ZA(3A)insertedWelfare Reform Act 2012 s. 63(4)(b)
s. 171ZA(2)(ba)insertedWelfare Reform Act 2012 s. 63(4)(a)
s. 150(2)words substitutedWelfare Reform Act 2012 Sch. 3 para. 3
s. 124AinsertedWelfare Reform Act 2012 s. 59(3)
s. 124(1C)insertedWelfare Reform Act 2012 s. 59(2)(b)
s. 124(1)(ea)insertedWelfare Reform Act 2012 s. 59(2)(a)
s. 122(1)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 71-76repealedWelfare Reform Act 2012 s. 90
s. 64(1A)(b)repealedWelfare Reform Act 2012 Sch. 14 Pt. 9
s. 44A(7)word repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 22(5)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 22(5)word substitutedWelfare Reform Act 2012 Sch. 3 para. 2
s. 22(2)(a)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 22(2)(a)word substitutedWelfare Reform Act 2012 Sch. 3 para. 2
s. 35(3)(za)insertedWelfare Reform Act 2012 s. 63(2)(b)
s. 35(1)(e) and wordinsertedWelfare Reform Act 2012 s. 63(2)(a)
s. 171ZEB(2)(ba)insertedWelfare Reform Act 2012 s. 63(7)(a)
s. 171ZEA(3)(za)insertedWelfare Reform Act 2012 s. 63(6)(b)
s. 171ZEA(2)(ba)insertedWelfare Reform Act 2012 s. 63(6)(a)
s. 171ZB(2)(ba)insertedWelfare Reform Act 2012 s. 63(5)(a)
s. 173AinsertedWelfare Reform Act 2012 s. 63(9)
s. 164(9)(da)insertedWelfare Reform Act 2012 s. 63(3)(b)
s. 164(2)(aa)insertedWelfare Reform Act 2012 s. 63(3)(a)
s. 150(2)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 9
s. 8(1)word substitutedWelfare Reform Act 2012 s. 58(3)
s. 4C(7)(a)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 4C(5)(c)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 4C(2)(b)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 3 para. 5(6B)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 171ZL(8)(za)insertedWelfare Reform Act 2012 s. 63(8)(c)
s. 171ZL(3)words insertedWelfare Reform Act 2012 s. 63(8)(b)
s. 171ZL(2)(ba)insertedWelfare Reform Act 2012 s. 63(8)(a)
s. 171ZEB(3)(za)insertedWelfare Reform Act 2012 s. 63(7)(b)
Sch. 11 para. 2(i)insertedWelfare Reform Act 2012 s. 63(10)(a)
Sch. 11 para. 9insertedWelfare Reform Act 2012 s. 63(10)(b)
s. 30B(4)(b)repealedWelfare Reform Act 2012 Sch. 14 Pt. 9
s. 30B(4)(aa)insertedWelfare Reform Act 2012 Sch. 9 para. 4
s. 22(8)repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 171ZE(2B)insertedChildren and Families Act 2014 s. 123(3)(c)
s. 171ZE(2A)insertedChildren and Families Act 2014 s. 123(3)(b)
s. 171ZE(2)words substitutedChildren and Families Act 2014 s. 123(3)(a)
s. 176(1)(a)words insertedChildren and Families Act 2014 s. 123(4)
s. 137(1)words substitutedVeterans Advisory and Pensions Committees Act 2023 s. 2(1)(e)
Sch. 5 para. 3B(1)amendment to earlier affecting provision S.I. 2005/469 reg. 2(4)(a)Social Security (Deferral of Retirement Pensions etc.) 2006 reg. 3
s. 65(7)insertedSocial Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) 2011 reg. 5(2)
s. 70(4A)insertedSocial Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) 2011 reg. 5(3)
s. 72(7B)insertedSocial Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) 2011 reg. 5(4)
s. 122(1)words insertedSocial Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) 2011 reg. 5(5)

I1An Act to consolidate certain enactments relating to social security contributions and benefits with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[13th February 1992]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C1C2C3C4C5C6C7C8C9C10C11C12C13C14C15C16C17C18C19C20C21C22C23C24C25C26C27C28C29C30C31C32C33C34C35C36C37C38C39C40C41C42C43C44C45C46C47C48C49C50C51C52C53C54C55C56C57C58C59C60

Annotations to the whole text

Modifications

C1

Act modified (E.W.S.) (29.6.1992) by The Social Security (Australia) Order 1992 (S.I. 1992/1312), art. 2, Schs. 1-3 (as read with Social Security (Consequential Provisions) Act 1992 (c. 6), s. 2; as modified (13.4.1995) by S.I. 1995/767, art. 2, Schs. 1-3; as modified (7.10.1996) by S.I. 1996/1928, art. 2, Schs. 1, 2); and as revoked with savings (1.3.2001) by virtue of S.I. 2000/3255, arts. 2(1), 3(1) (subject to art. 2(2))

C2

Act modified (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 1, 2, 5-7, Sch. 3, Sch. 4

C3

Act: power to amend conferred (E.W.S.) (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 177(5)(a), 178(3)(a), 179(4)(a), 189(11), 192(4); Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 5, 7(2), Sch. 3 paras. 7(1)

C4

Act modified (E.W.S.) (1.7.1992) by Social Security Administration Act 1992 (c. 5), s. 32(10)

C5

Act modified (E.W.S.) (31.8.1992) by The Council Tax Benefit (Transitional) Order 1992 (S.I. 1992/1909), art. 3(1)

C6

Act modified (7.10.1996) by The Social Security (Reciprocal Agreements) Order 1996 (S.I. 1996/1928), arts. 1, 2, Schs. 1, 2 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2))

C7

Act modified (E.W.S.) (3.12.1992) by The Social Security (Sweden) Order 1992 (S.I. 1992/3213), art. 2

C8

Act modified (E.W.S.) (3.12.1992) by The Social Security (Finland) Order 1992 (S.I. 1992/3210), art. 2

C9

Act modified (E.W.S.) (3.12.1992) by The Social Security (Austria) Order 1992 (S.I. 1992/3209), art. 2

C10

Act modified (E.W.S.) (3.12.1992) by The Social Security (Norway) Order 1992 (S.I. 1992/3212), art. 2

C11

Act modified (E.W.S.) (31.12.1992) by The Social Security (Iceland) Order 1992 (S.I. 1992/3211), arts. 1, 2

C12

Act modified (E.W.S.) (4.7.1994) by The Social Security (Cyprus) Order 1994 (S.I. 1994/1646), arts. 1, 2

C13

Act modified (E.W.S.) (2.11.1994) by The Social Security (Jersey and Guernsey) Order 1994 (S.I. 1994/2802), arts. 1, 2

C14

Act modified (E.W.S.) (13.4.1995) by The Social Security (Reciprocal Agreements) Order 1995 (S.I. 1995/767), art. 2, Schs. 1-3 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2))

C15

Act modified (E.W.S.) (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 13(1), 16(3); S.I. 1994/2926, art. 2(4), Sch. Pt. 4; and by The Social Security (Incapacity Benefit) (Transitional) Regulations 1995 (S.I. 1995/310), regs. 1(1), 26

C16

Act modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 1

C17

Act modified (E.W.S.) (1.12.1995) by The Social Security (Canada) Order 1995 (S.I. 1995/2699), art. 2, Sch. 1 (as amended (1.4.2015) by S.I. 2015/349, arts. 1(2), 3(2) (with art. 2))

C18

Act: power to modify conferred (E.W.S.) (12.12.1995) by Jobseekers Act 1995 (c. 18), Sch. 1 para. 18; S.I. 1995/3228, art. 2(b), Sch.

C19

Act: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 149(2); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2

C20

Act modified (E.W.S.) (1.9.1996) by The Social Security (Malta) Order 1996 (S.I. 1996/1927), art. 2, Sch.

C21

Act modified (7.10.1996) by The Social Security (Reciprocal Agreements) Order 1996 (S.I. 1996/1928), art. 2, Sch. 1, Sch. 2

C22

Act modified (E.W.S.) (1.4.1997) by The Social Security (Jamaica) Order 1997 (S.I. 1997/871), art. 2, Schs. 1, 2

C23

Act modified (E.W.S.) (1.9.1997) by The Social Security (United States of America) Order 1997 (S.I. 1997/1778), art. 2, Schs. 1, 2

C24

Act modified (E.W.S.) (1.4.1998) by The Social Security (Contributions and Industrial Injuries) (Canada) Order 1998 (S.I. 1998/263), arts. 1, 2, Sch.

C25

Act modified (E.W.S.) (8.9.1998) by Social Security Act 1998 (c. 14), ss. 2(1)(2)(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1

C26

Act: certain functions transferred (25.2.1999 for specified purposes, 1.4.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 8 (with s. 9); S.I. 1999/527, art. 2(b)(c), Schs. 2, 3 (with arts. 3-6) (and see also Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 23, for a power to transfer functions by Order in Council)

C27

Act: decision-making functions transferred (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 8 (with s. 11); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2739, art. 2, Sch. 1 (with Sch. 2); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

C28

Act modified (E.W.S.) (1.9.1999) by The Child Benefit (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2225), regs. 1(1), 2(2)

C29

Act modified (1.9.1999) by The Social Security (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2227), regs. 1(1), 2(2)

C30

Act: certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 paras. 1, 7(a)

C31

Act: power to amend conferred (2.12.1999) by Northern Ireland Act 1998 (c. 47), s. 87 (with s. 100, Sch. 14); S.I. 1999/3209, art. 2, Sch.

C32

Act excluded in relation to certain persons (1.1.2000 for specified purposes, 3.4.2000 in so far as not already in force) by Immigration and Asylum Act 1999 (c. 33), s. 115(1); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch.

C33

Act modified (E.W.S.) (1.8.2000) by The Social Security (Contributions) (Republic of Korea) Order 2000 (S.I. 2000/1823), arts. 1, 2, Sch.

C34

Act modified (E.W.S.) (9.4.2001) by The Social Security (Reciprocal Agreements) Order 2001 (S.I. 2001/407), art. 2

C35

Act excluded in relation to certain persons (E.W.S.) (10.9.2001 for specified purposes, 1.10.2001 in so far as not already in force) by Children (Leaving Care) Act 2000 (c. 35), ss. 6, 8(2); S.I. 2001/3070, art. 2

C36

Act: power to amend or apply conferred (8.7.2002) by Employment Act 2002 (c. 22), ss. 45(3)(d)(iii), 55(2)

C37

Act: certain functions transferred (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 49, 50, 61 (with s 54); S.I. 2003/392, art. 2

C38

Act modified (E.W.S.) (6.4.2004) by The Social Security Pensions (Low Earnings Threshold) Order 2004 (S.I. 2004/263), arts. 1, 2

C39

Act modified (E.W.S.) (5.12.2005) by The Social Security (Reciprocal Agreements) Order 2005 (S.I. 2005/2765), arts. 1, 2

C40

Act excluded (1.6.2007) by The Transfer of State Pensions and Benefits Regulations 2007 (S.I. 2007/1398), regs. 1(1), 8(3)

C41

Act modified (N.I.) (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), reg. 1(1)(3), 8(3)

C42

Act modified (E.W.S.) (1.6.2007) by The Social Security (Netherlands) Order 2007 (S.I. 2007/631), art. 2, Sch.

C43

Act modified (E.W.S.) (1.10.2007) by The Social Security (Ireland) Order 2007 (S.I. 2007/2122), art. 2

C44

Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2

C45

Act modified (E.W.S.) (22.2.2012) by The Social Security (Reciprocal Agreements) Order 2012 (S.I. 2012/360), arts. 1, 2, Sch. 1, Sch. 2

C46

Act modified (24.4.2013) by The Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013 (S.I. 2013/983), art. 22 (as amended (16.6.2014) by S.I. 2014/1452, arts. 3, 14)

C47

Act modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order 2015 (S.I. 2015/828), arts. 1, 2(a), Sch.

C48

Act modified (6.4.2016) by The Social Security (Northern Ireland Reciprocal Arrangements) Regulations 2016 (S.I. 2016/287), regs. 1, 2(2)(b), Sch.

C49

Act modified (6.4.2016) by The Social Security (Reciprocal Agreement) (Isle of Man) Order 2016 (S.I. 2016/157), arts. 1, 2, Sch.

C50

Act modified (6.4.2016) by The Social Security (Reciprocal Agreements) Order 2016 (S.I. 2016/158), arts. 1, 2, Sch. 1, Sch. 2

C51

Act applied (with modifications) (27.11.2016 for specified purposes, 6.4.2017 in so far as not already in force) by The Social Security (Northern Ireland Reciprocal Arrangements) (Amendment) Regulations 2016 (S.I. 2016/1050), regs. 1(2), 2(2)

C52

Act modified (6.4.2017) by The Social Security (Reciprocal Agreements) Order 2017 (S.I. 2017/159), arts. 1, 2, Schs. 1-3

C53

Act modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1)

C54

Act modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2(1)(2), Sch. (with art. 2(3))

C55

Act modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), art. 2(1)-(3), Sch.

C56

Act modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch.

C57

Act modified (S.) (coming into force in accordance with art. 1(3) of the amending S.S.I.) by The Social Security (Gibraltar) (Iceland) (Liechtenstein) (Norway) (Further provision in respect of Scotland) Order 2024 (S.S.I. 2024/62), art. 2

C58

Act modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Gibraltar) Order 2024 (S.I. 2024/149), art. 2

C59

Act modified (E.W.S.) (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Republic of India) Order 2026 (S.I. 2026/274), art. 2(a), Sch.

C60

Act modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Isle of Man) Order 2026 (S.I. 2026/795), art. 2

Commencement

I1

Act wholly in force at 1.7.1992 except as provided in Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 4: see s. 177(4)

Contents

  1. Part I: Contributions
  2. Preliminary
  3. 1Outline of contributory system.
  4. 2Categories of earners.
  5. 3“Earnings" and “earner".
  6. 4Payments treated as remuneration and earnings.
  7. 4AEarnings of workers supplied by service companies etc.
  8. 4AALimited liability partnerships
  9. 4BEarnings: power to make retrospective provision in consequence of retrospective tax legislation
  10. 4CPower to make provision in consequence of provision made by or by virtue of section 4B(2) etc
  11. Class 1 contributions
  12. 5Earnings limits and thresholds for Class 1 contributions.
  13. 6Liability for Class 1 contributions.
  14. 6ANotional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
  15. 7“Secondary contributor".
  16. 8Calculation of primary Class 1 contributions.
  17. 9Calculation of secondary Class 1 contributions.
  18. 9AThe age-related secondary percentage
  19. 9BZero-rate secondary Class 1 contributions for certain apprentices
  20. Class 1A contributions
  21. 10Class 1A contributions ...
  22. 10ZALiability of third party provider of benefits in kind.
  23. 10ZBNon-cash vouchers provided by third parties.
  24. 10ZBALiability of third party controller of sporting testimonial
  25. 10ZCClass 1A contributions: power to make provision in consequence of retrospective tax legislation
  26. Class 1B contributions
  27. 10AClass 1B contributions
  28. Class 2 contributions
  29. 11Class 2 contributions
  30. 11ARelevant profits to be included in self assessment tax return
  31. 12Late paid Class 2 contributions.
  32. Class 3 contributions
  33. 13Class 3 contributions.
  34. 13ARight to pay additional Class 3 contributions in certain cases
  35. 14Restriction on right to pay Class 3 contributions.
  36. Class 3A contributions
  37. 14AClass 3A contributions in return for units of additional pension
  38. 14BClass 3A contributions: repayment
  39. 14CClass 3A contributions: power to change eligibility or remove the option to pay
  40. Class 4 contributions
  41. 15Class 4 contributions recoverable under the Income Tax Acts.
  42. 16Application of Income Tax Acts and destination of Class 4 contributions.
  43. 17Exceptions, deferment and incidental matters relating to Class 4 contributions.
  44. 18Class 4 contributions recoverable under regulations.
  45. 18AClass 4 contributions: partnerships
  46. General
  47. 19General power to regulate liability for contributions.
  48. 19AClass 1, 1A or 1B contributions paid in error
  49. 19BExtended meaning of “benefit” etc in Part 1
  50. Part II: Contributory Benefits
  51. Preliminary
  52. 20Descriptions of contributory benefits.
  53. 21Contribution conditions.
  54. 22Earnings factors.
  55. 23Provisions supplemental to sections 21 and 22.
  56. 23AContributions credits for relevant parents and carers
  57. 24Records of earnings and calculation of earnings factors in absence of records.
  58. Unemployment benefit
  59. 25Unemployment benefit. Repealed
  60. 25ADetermination of days for which unemployment benefit is payable. Repealed
  61. 25BPower to amend provisions as to days of entitlement. Repealed
  62. 26Duration of unemployment benefit. Repealed
  63. 27Interruption of employment in connection with trade dispute. Repealed
  64. 28Unemployment benefit - other disqualifications etc. Repealed
  65. 29Exemptions from disqualification for unemployment benefit. Repealed
  66. 30Abatement of unemployment benefit on account of payments of occupational or personal pension. Repealed
  67. Incapacity benefit
  68. 30AIncapacity benefit: entitlement.
  69. 30BIncapacity benefit: rate.
  70. 30CIncapacity benefit: days and periods of incapacity for work.
  71. 30DIncapacity benefit: construction of references to days of entitlement.
  72. 30DDIncapacity benefit: reduction for pension payments and PPF periodic payments.
  73. 30EIncapacity benefit: reduction for councillor’s allowance.
  74. Sickness benefit
  75. 31Sickness benefit. Repealed
  76. 32Sickness benefit - disqualifications etc. Repealed
  77. Invalidity benefits
  78. 33Invalidity pension. Repealed
  79. 34Invalidity allowance. Repealed
  80. Maternity
  81. 35State maternity allowance for employed or self-employed earner.
  82. 35AAppropriate weekly rate of maternity allowance under section 35.
  83. 35BState maternity allowance for participating wife or civil partner of self-employed earner
  84. Bereavement benefits: deaths before the day on which section 30 of the Pensions Act 2014 comes into force
  85. 36Bereavement payment. Repealed
  86. 36ACases in which sections 37 to 41 apply. Repealed
  87. 37Widowed mother’s allowance : deaths before 9 April 2001.
  88. 38Widow’s pension : deaths before 9 April 2001.
  89. 39Rate of widowed mother’s allowance and widow’s pension.
  90. 39AWidowed parent’s allowance.
  91. 39BBereavement allowance where no dependent children. Repealed
  92. 39CRate of widowed parent’s allowance ...
  93. 40Long-term incapacity benefit for widows.
  94. 41Long-term incapacity benefit for widowers.
  95. 42Entitlement under s. 40 or 41 after period of employment or training for work.
  96. Retirement pensions (Categories A and B)
  97. 43Persons entitled to more than one retirement pension.
  98. 44Category A retirement pension.
  99. 44ADeemed earnings factors.
  100. 44BDeemed earnings factors: 2010-11 onwards
  101. 44CEarnings factor credits
  102. 45The additional pension in a Category A retirement pension.
  103. 45AAEffect of working families' tax credit and disabled person's tax credit on earnings factor
  104. 45AEffect of family credit and disability working allowance on earnings factor Repealed
  105. 45BReduction of additional pension in Category A retirement pension: pension sharing.
  106. 46Modifications of section 45 for calculating the additional pension in certain benefits.
  107. 47Increase of Category A retirement pension for invalidity.
  108. 48Use of former spouse’s contributions.
  109. 48ACategory B retirement pension for married person or civil partner
  110. 48AACategory B retirement pension for divorcee or former civil partner
  111. 48BCategory B retirement pension for widows and widowers.
  112. 48BBCategory B retirement pension: entitlement by reference to benefits under section 39A or 39B.
  113. 48CCategory B retirement pension: general.
  114. 49Category B retirement pension for women. Repealed
  115. 50Rate of Category B retirement pension for women. Repealed
  116. 51Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6 April 2010
  117. 51ZASpecial provision for married person whose spouse changed gender
  118. 51ASpecial provision for married people.
  119. 52Special provision for surviving spouses.
  120. 53Special provision for married women. Repealed
  121. 54Category A and Category B retirement pensions: supplemental provisions.
  122. 55Pension increase or lump sum where entitlement to retirement pension is deferred
  123. Shared additional pension
  124. 55AShared additional pension because of an old state scheme pension credit
  125. 55AAShared additional pension because of a new state scheme pension credit
  126. 55BReduction of shared additional pension: pension sharing.
  127. 55CPension increase or lump sum where entitlement to shared additional pension is deferred
  128. Child’s special allowance
  129. 56Child’s special allowance - existing beneficiaries.
  130. Provisions relating to unemployment benefit, sickness benefit and invalidity benefit
  131. 57Determination of days for which benefit is payable. Repealed
  132. 58Incapacity for work: work as councillor to be disregarded. Repealed
  133. Invalidity benefit—disqualifications etc.
  134. 59Invalidity benefit— disqualifications etc. Repealed
  135. Complete or partial failure to satisfy contribution conditions
  136. 60Complete or partial failure to satisfy contribution conditions.
  137. 60AFailure to satisfy contribution condition in paragraph 5A of Schedule 3
  138. 61Exclusion of increase of benefit for failure to satisfy contribution condition.
  139. 61ZAShortfall in contributions: people with units of additional pension
  140. 61ZBShortfall in contributions: people whose dead spouse had units of additional pension
  141. 61ZCEntitlement to more than one pension: sections 61ZA and 61ZB
  142. 61AContributions paid in error
  143. Graduated retirement benefit
  144. 62Graduated retirement benefit.
  145. Part III: Non-Contributory Benefits
  146. 63Descriptions of non-contributory benefits.
  147. Attendance allowance
  148. 64Entitlement.
  149. 65Period and rate of allowance.
  150. 66Attendance allowance for the terminally ill.
  151. 67Exclusions by regulation.
  152. Severe disablement allowance
  153. 68Entitlement and rate. Repealed
  154. 69Severe disablement allowance: age related addition. Repealed
  155. Carer’s allowance
  156. 70Carer’s allowance.
  157. Disability living allowance
  158. 71Disability living allowance.
  159. 72The care component.
  160. 73The mobility component.
  161. 74Mobility component for certain persons eligible for invalid carriages.
  162. 75Persons who have attained pensionable age
  163. 76Disability living allowance - supplementary.
  164. Guardian’s allowance
  165. 77Guardian’s allowance.
  166. Benefits for the aged
  167. 78Category C and Category D retirement pensions and other benefits for the aged.
  168. 79Age addition.
  169. Part IV: Increases for dependants
  170. Child dependants
  171. 80Beneficiary’s dependent children. Repealed
  172. 81Restrictions on increase - child not living with beneficiary etc. Repealed
  173. Adult dependants
  174. 82Short-term benefit: increase for adult dependants. Repealed
  175. 83Pension increase (wife) Repealed
  176. 84Pension increase (husband). Repealed
  177. 85Pension increase (person with care of children). Repealed
  178. 86Increase of woman’s invalidity pension (husband). Repealed
  179. 86AIncapacity benefit: increase for adult dependants.
  180. 87Rate of increase where associated retirement pension is attributable to reduced contributions.
  181. 88Increases to be in respect of only one adult dependant.
  182. Miscellaneous
  183. 89Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.
  184. 90Beneficiaries under sections 68 and 70. Repealed
  185. 91Effect of trade disputes on entitlement to increases.
  186. 92Dependency increases: continuation of awards in cases of fluctuating earnings.
  187. 93Dependency increases on termination of employment after period of entitlement to disability working allowance.
  188. Part V: Benefit for Industrial Injuries
  189. General provisions
  190. 94Right to industrial injuries benefit.
  191. 95Relevant employments.
  192. 95AEmployment training schemes etc
  193. 96Persons treated as employers for certain purposes.
  194. 97Accidents in course of illegal employments.
  195. 98Earner acting in breach of regulations, etc.
  196. 99Earner travelling in employer’s transport.
  197. 100Accidents happening while meeting emergency.
  198. 101Accident caused by another’s misconduct etc.
  199. Sickness benefit
  200. 102Sickness benefit in respect of industrial injury. Repealed
  201. Disablement pension
  202. 103Disablement pension.
  203. 104Increase where constant attendance needed.
  204. 105Increase for exceptionally severe disablement.
  205. Other benefits and increases
  206. 106Benefits and increases subject to qualifications as to time.
  207. Successive accidents
  208. 107Adjustments for successive accidents.
  209. Prescribed industrial diseases etc.
  210. 108Benefit in respect of prescribed industrial diseases, etc.
  211. 109General provisions relating to benefit under section 108.
  212. 110Respiratory diseases.
  213. Old cases
  214. 111Workmen’s compensation etc. Repealed
  215. Part VI: Miscellaneous Provisions relating to Parts I to V
  216. Earnings
  217. 112Certain sums to be earnings.
  218. Disqualification and suspension
  219. 113General provisions as to disqualification and suspension.
  220. Persons maintaining dependants etc.
  221. 114Persons maintaining dependants, etc.
  222. Special cases
  223. 115Crown employment - Parts I to VI.
  224. 116Her Majesty’s forces.
  225. 117Mariners, airmen, etc.
  226. 118Married women and widows.
  227. 119Persons outside Great Britain.
  228. 120Employment at sea (continental shelf operations).
  229. 121Treatment of certain marriages.
  230. Interpretation
  231. 122Interpretation of Parts I to VI and supplementary provisions.
  232. Part VII: Income-Related Benefits
  233. General
  234. 123Income-related benefits.
  235. Income support
  236. 124Income support.
  237. 125Severe hardship cases. Repealed
  238. 126Trade disputes.
  239. 127Effect of return to work.
  240. Family credit
  241. 128Family credit. Repealed
  242. Disability working allowance
  243. 129Disability working allowance. Repealed
  244. Housing benefit
  245. 130Housing benefit.
  246. 130AAppropriate maximum housing benefit
  247. 130BLoss of housing benefit following eviction on certain grounds Repealed
  248. 130CRelevant orders for possession Repealed
  249. 130DLoss of housing benefit: supplementary Repealed
  250. 130ECouples Repealed
  251. 130FInformation provision Repealed
  252. 130GPilot schemes relating to loss of housing benefit Repealed
  253. Council tax benefit
  254. 131Council tax benefit. Repealed
  255. 132Couples. Repealed
  256. 133Polygamous marriages. Repealed
  257. General
  258. 134Exclusions from benefit.
  259. 135The applicable amount.
  260. 136Income and capital.
  261. 136AEffect of attaining qualifying age for state pension credit
  262. 137Interpretation of Part VII and supplementary provisions.
  263. Part VIII: The Social Fund
  264. 138Payments out of the social fund.
  265. 139Awards by social fund officers.
  266. 140Principles of determination.
  267. Part 8A: Health in pregnancy grant
  268. 140AEntitlement
  269. 140BAmount
  270. Part IX: Child Benefit
  271. 141Child benefit.
  272. 142“Child” and “qualifying young person”
  273. 143Meaning of “person responsible for child or qualifying young person".
  274. 144Exclusions and priority.
  275. 145Rate of child benefit.
  276. 145AEntitlement after death of child or qualifying young person
  277. 146Presence in Great Britain
  278. 146APersons subject to immigration control Repealed
  279. 147Interpretation of Part IX and supplementary provisions.
  280. Part X: Christmas bonus for pensioners
  281. 148Entitlement of pensioners to Christmas bonus.
  282. 149Provisions supplementary to section 148.
  283. 150Interpretation of Part X.
  284. Part XI: Statutory Sick Pay
  285. Employer’s liability
  286. 151Employer’s liability.
  287. The qualifying conditions
  288. 152Period of incapacity for work.
  289. 153Period of entitlement.
  290. 154Qualifying days.
  291. Limitations on entitlement, etc.
  292. 155Limitations on entitlement.
  293. 156Notification of incapacity for work.
  294. Rates of payment, etc.
  295. 157Rates of payment.
  296. 158Recovery by employers of amounts paid by way of statutory sick pay. Repealed
  297. 159Power to substitute provisions for s. 158(2). Repealed
  298. 159APower to provide for recovery by employers of sums paid by way of statutory sick pay.
  299. 159BFunding of employers' statutory sick pay liabilities in relation to coronavirus Repealed
  300. Miscellaneous
  301. 160Relationship with benefits and other payments, etc.
  302. 161Crown employment - Part XI.
  303. 162Special classes of persons.
  304. 163Interpretation of Part XI and supplementary provisions.
  305. Part XII: Statutory Maternity Pay
  306. 164Statutory maternity pay - entitlement and liability to pay.
  307. 165The maternity pay period.
  308. 166Rate of statutory maternity pay
  309. 167Funding of employers’ liabilities in respect of statutory maternity pay
  310. 168Relationship with benefits and other payments etc.
  311. 169Crown employment - Part XII.
  312. 170Special classes of persons.
  313. 171Interpretation of Part XII and supplementary provisions.
  314. Part 12ZA: ... Statutory Paternity Pay
  315. ...
  316. 171ZAEntitlement: birth
  317. 171ZBEntitlement: adoption
  318. 171ZCEntitlement: general
  319. 171ZDLiability to make payments
  320. 171ZERate and period of pay
  321. ...
  322. 171ZEAEntitlement to additional statutory paternity pay: birth Repealed
  323. 171ZEBEntitlement to additional statutory paternity pay: adoption Repealed
  324. 171ZECEntitlement to additional statutory paternity pay: general Repealed
  325. 171ZEDLiability to make payments of additional statutory paternity pay Repealed
  326. 171ZEERate and period of pay: additional statutory paternity pay Repealed
  327. ...
  328. 171ZFRestrictions on contracting out
  329. 171ZGRelationship with contractual remuneration
  330. 171ZHCrown employment-Part 12ZA
  331. 171ZISpecial classes of person
  332. 171ZJPart 12ZA: supplementary
  333. 171ZKPower to apply Part 12ZA ...
  334. Part 12ZB: Statutory Adoption pay
  335. 171ZLEntitlement
  336. 171ZMLiability to make payments
  337. 171ZNRate and period of pay
  338. 171ZORestrictions on contracting out
  339. 171ZPRelationship with benefits and other payments etc
  340. 171ZQCrown employment-Part 12ZB
  341. 171ZRSpecial classes of person
  342. 171ZSPart 12ZB: supplementary
  343. 171ZTPower to apply Part 12ZB ...
  344. Part 12ZC: Statutory shared parental pay
  345. 171ZUEntitlement: birth
  346. 171ZVEntitlement: adoption
  347. 171ZWEntitlement: general
  348. 171ZXLiability to make payments
  349. 171ZYRate and period of pay
  350. 171ZZRestrictions on contracting out
  351. 171ZZ1Relationship with contractual remuneration
  352. 171ZZ2Crown employment
  353. 171ZZ3Special classes of person
  354. 171ZZ4Part 12ZC: supplementary
  355. 171ZZ5Power to apply Part 12ZC
  356. Part 12ZD: Statutory parental bereavement pay
  357. 171ZZ6Entitlement
  358. 171ZZ7Entitlement: supplementary
  359. 171ZZ8Liability to make payments
  360. 171ZZ9Rate and period of pay
  361. 171ZZ10Restrictions on contracting out
  362. 171ZZ11Relationship with contractual remuneration
  363. 171ZZ12Crown employment
  364. 171ZZ13Special classes of person
  365. 171ZZ14Supplementary
  366. 171ZZ15Application in relation to stillbirths
  367. Part 12ZE: Statutory neonatal care pay
  368. 171ZZ16Entitlement
  369. 171ZZ17Entitlement: supplementary
  370. 171ZZ18Liability to make payments
  371. 171ZZ19Rate and period of pay
  372. 171ZZ20Restrictions on contracting out
  373. 171ZZ21Relationship with contractual remuneration
  374. 171ZZ22Crown employment
  375. 171ZZ23Special classes of person
  376. 171ZZ24Supplementary
  377. Part XIIA: Incapacity for work
  378. 171ATest of incapacity for work.
  379. 171BThe own occupation test.
  380. 171CPersonal capability assessments.
  381. 171DIncapacity for work: persons to be treated as incapable or capable of work.
  382. 171EIncapacity for work: disqualification, &c.
  383. 171FIncapacity for work: work as councillor to be disregarded.
  384. 171GIncapacity for work: supplementary provisions.
  385. Part XIII: General
  386. Interpretation
  387. 172Application of Act in relation to territorial waters.
  388. 173Age.
  389. 174References to Acts.
  390. Subordinate legislation
  391. 175Regulations, orders and schemes.
  392. 176Parliamentary control.
  393. Short title, commencement and extent
  394. 177Short title, commencement and extent.
  395. Schedule 1: Supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 , 3 and 3A
  396. Class 1 contributions where earner employed in more than one employment
  397. 1Paragraph 1
  398. Earnings not paid at normal intervals
  399. 2Paragraph 2
  400. Method of paying Class 1 contributions
  401. 3Paragraph 3
  402. Prohibition on recovery of employer’s contributions
  403. 3AParagraph 3A
  404. Transfer of liability to be borne by earner
  405. 3BParagraph 3B
  406. General provisions as to Class 1 contributions
  407. 4Paragraph 4
  408. Class 1A contributions
  409. 5Paragraph 5
  410. Class 1B contributions
  411. 5AParagraph 5A
  412. Power to combine collection of contributions with tax
  413. 6Paragraph 6
  414. Special penalties in the case of certain returns
  415. 7Paragraph 7
  416. 7AParagraph 7A
  417. Collection of contributions otherwise than through PAYE system
  418. 7BParagraph 7B
  419. 7BZAParagraph 7BZA
  420. 7BAParagraph 7BA
  421. 7BBParagraph 7BB
  422. General regulation - making powers
  423. 8Paragraph 8
  424. 9Paragraph 9
  425. Deduction of contributions from pension, etc.
  426. 10Paragraph 10
  427. Sickness payments counting as remuneration
  428. 11Paragraph 11
  429. Schedule 2: Levy of Class 4 contributions with income tax
  430. Interpretation
  431. 1Paragraph 1
  432. Method of computing profits or gains
  433. 2Paragraph 2
  434. Reliefs
  435. 3Paragraph 3
  436. Partnerships
  437. 4Paragraph 4
  438. Trustees, etc.
  439. 5Paragraph 5
  440. Other provisions
  441. 6Paragraph 6
  442. 7Paragraph 7
  443. 8Paragraph 8
  444. ...
  445. 9Paragraph 9 Repealed
  446. Schedule 3: Contribution conditions for entitlement to benefit
  447. Part I: The conditions
  448. Unemployment benefit
  449. 1Paragraph 1 Repealed
  450. Short-term incapacity benefit
  451. 2Paragraph 2
  452. Maternity allowance
  453. 3Paragraph 3 Repealed
  454. ...
  455. 4Paragraph 4 Repealed
  456. Widowed mother’s allowance, widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)
  457. 5Paragraph 5
  458. 5AParagraph 5A
  459. Child’s special allowance
  460. 6Paragraph 6
  461. Part II: Satisfaction of conditions in early years of contribution
  462. 7Paragraph 7 Repealed
  463. 8Paragraph 8
  464. 9Paragraph 9 Repealed
  465. Schedule 4: Rates of benefits, etc
  466. ICONTRIBUTORY PERIODICAL BENEFITS
  467. IIBEREAVEMENT PAYMENT
  468. IIINON-CONTRIBUTORY PERIODICAL BENEFITS
  469. IVINCREASES FOR DEPENDANTS
  470. VRATES OF INDUSTRIAL INJURIES BENEFIT
  471. Schedule 4A: Additional pension: accrual rates for purposes of section 45(2)(c)
  472. Part I: The amount
  473. 1Paragraph 1
  474. Part II: Surplus earnings factor
  475. 2Paragraph 2
  476. Part III: Contracted-out employment etc
  477. Introduction
  478. 3Paragraph 3
  479. The amount
  480. 4Paragraph 4
  481. Amount A
  482. 5Paragraph 5
  483. Amount B (first case)
  484. 6Paragraph 6
  485. Amount B (second case)
  486. 7Paragraph 7
  487. Interpretation
  488. 8Paragraph 8
  489. Part IV: Other cases
  490. 9Paragraph 9
  491. Schedule 4B: Additional pension: accrual rates for purposes of section 45(2)(d)
  492. Part 1: Amount for purposes of section 45(2)(d)
  493. 1Paragraph 1
  494. Part 2: Normal rules: employment not contracted-out
  495. Application
  496. 2Paragraph 2
  497. Appropriate amount for year
  498. 3Paragraph 3
  499. 4Paragraph 4
  500. 5Paragraph 5
  501. Part 3: Contracted-out employment
  502. Application
  503. 6Paragraph 6
  504. Appropriate amount for year
  505. 7Paragraph 7
  506. Amount A: assumed earnings factor not exceeding LET
  507. 8Paragraph 8
  508. Amount A: assumed earnings factor exceeding LET
  509. 9Paragraph 9
  510. Amount B
  511. 10Paragraph 10
  512. Part 4: Other cases
  513. 11Paragraph 11
  514. Part 5: Interpretation
  515. 12Paragraph 12
  516. 13Paragraph 13
  517. Schedule 5: PENSION INCREASE OR LUMP SUM WHERE ENTITLEMENT TO RETIREMENT PENSION IS DEFERRED
  518. Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
  519. A1Paragraph A1
  520. Increase of pension where pensioner’s entitlement is deferred
  521. 1Paragraph 1
  522. 2Paragraph 2
  523. 2AParagraph 2A
  524. 3Paragraph 3
  525. Lump sum where pensioner’s entitlement is deferred
  526. 3AParagraph 3A
  527. Calculation of lump sum
  528. 3BParagraph 3B
  529. Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
  530. 3CParagraph 3C
  531. Increase of pension where pensioner’s deceased spouse or civil partner has deferred entitlement
  532. 4Paragraph 4
  533. 5Paragraph 5
  534. 5AParagraph 5A
  535. 6Paragraph 6
  536. 6AParagraph 6A
  537. 7Paragraph 7
  538. 7ZAParagraph 7ZA
  539. Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
  540. 7AParagraph 7A
  541. Calculation of widowed person’s or surviving civil partner's lump sum
  542. 7BParagraph 7B
  543. Supplementary
  544. 7CParagraph 7C
  545. Married couples and civil partners
  546. 8Paragraph 8
  547. Uprating
  548. 9Paragraph 9
  549. Schedule 5A: Pension increase or lump sum where entitlement to shared additional pension is deferred
  550. Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
  551. 1Paragraph 1
  552. Increase of pension where entitlement deferred
  553. 2Paragraph 2
  554. Calculation of increment
  555. 3Paragraph 3
  556. Lump sum where entitlement to shared additional pension is deferred
  557. 4Paragraph 4
  558. Calculation of lump sum
  559. 5Paragraph 5
  560. Schedule 6: Assessment of extent of disablement
  561. General provisions as to method of assessment
  562. 1Paragraph 1
  563. 2Paragraph 2
  564. 3Paragraph 3
  565. Severe disablement allowance
  566. 4Paragraph 4 Repealed
  567. 5Paragraph 5 Repealed
  568. Disablement benefit
  569. 6Paragraph 6
  570. 7Paragraph 7
  571. Special provision as to entitlement to constant attendance allowance, etc.
  572. 8Paragraph 8
  573. Schedule 7: Industrial injuries benefits
  574. Part I: Unemployability supplement
  575. Availability
  576. 1Paragraph 1
  577. Rate and duration
  578. 2Paragraph 2
  579. Increase of unemployability supplement
  580. 3Paragraph 3
  581. Increase for beneficiary’s dependent children and qualifying young persons
  582. 4Paragraph 4
  583. Additional provisions as to increase under paragraph 4
  584. 5Paragraph 5
  585. Increase for adult dependants
  586. 6Paragraph 6
  587. Earnings to include occupational and personal pensions for purposes of disablement pension
  588. 7Paragraph 7
  589. Dependency increases: continuation of awards in cases of fluctuating earnings
  590. 8Paragraph 8
  591. Part II: Disablement gratuity
  592. 9Paragraph 9
  593. Part III: Increase of disablement pension during hospital treatment
  594. 10Paragraph 10
  595. Part IV: Reduced earnings allowance
  596. 11Paragraph 11
  597. Supplementary
  598. 12Paragraph 12
  599. Part V: Retirement allowance
  600. 13Paragraph 13
  601. Part VI: Industrial death benefit
  602. Introductory
  603. 14Paragraph 14
  604. Widow’s benefit (entitlement)
  605. 15Paragraph 15
  606. Widow’s benefit (rate)
  607. 16Paragraph 16
  608. Widower’s benefit (entitlement and rate)
  609. 17Paragraph 17
  610. Deceased's family
  611. 18Paragraph 18
  612. Limits of entitlement to industrial death benefit in respect of children and qualifying young persons
  613. 19Paragraph 19
  614. Death of person with constant attendance allowance
  615. 20Paragraph 20
  616. Pulmonary disease
  617. 21Paragraph 21
  618. Schedule 8: Industrial injuries and diseases (Old Cases)
  619. Part I: Workmen’s compensation and industrial diseases benefit in respect of employment before 5th July 1948
  620. Continuation of workmen’s compensation Repealed
  621. 1Paragraph 1 Repealed
  622. Schemes for supplementing workmen’s compensation Repealed
  623. 2Paragraph 2 Repealed
  624. Provisions supplementary to paragraph 2 Repealed
  625. 3Paragraph 3 Repealed
  626. Industrial diseases benefit schemes Repealed
  627. 4Paragraph 4 Repealed
  628. Restrictions on scope of schemes under paragraph 4 Repealed
  629. 5Paragraph 5 Repealed
  630. Nature and amount of benefit under paragraph 4 Repealed
  631. 6Paragraph 6 Repealed
  632. Part II: Regulations providing for benefit
  633. 7Paragraph 7 Repealed
  634. Part III: Interpretation
  635. 8Paragraph 8 Repealed
  636. Schedule 9: Exclusions from entitlement to child benefit
  637. Children and qualifying young persons in detention, care, etc.
  638. 1Paragraph 1
  639. ...
  640. 2Paragraph 2 Repealed
  641. Married children and qualifying young persons
  642. 3Paragraph 3
  643. Persons exempt from tax
  644. 4Paragraph 4 Repealed
  645. Children entitled to severe disablement allowance
  646. 5Paragraph 5 Repealed
  647. Schedule 10: Priority between persons entitled to child benefit
  648. Person with prior award
  649. 1Paragraph 1
  650. Person having child or qualifying young person living with him
  651. 2Paragraph 2
  652. Opposite-sex spouses or civil partners
  653. 3Paragraph 3
  654. Parents
  655. 4Paragraph 4
  656. Other cases
  657. 5Paragraph 5
  658. Supplementary
  659. 6Paragraph 6
  660. Schedule 11: Circumstances in which periods of entitlement to statutory sick pay do not arise
  661. 1Paragraph 1
  662. 1AParagraph 1A
  663. 2Paragraph 2
  664. 3Paragraph 3
  665. 4Paragraph 4 Repealed
  666. 5Paragraph 5 Repealed
  667. 5AParagraph 5A
  668. 6Paragraph 6
  669. 7Paragraph 7
  670. 8Paragraph 8
  671. Schedule 12: Relationship of statutory sick pay with benefits and other payments, etc
  672. The general principle
  673. 1Paragraph 1
  674. Contractual remuneration
  675. 2Paragraph 2
  676. Incapacity benefit
  677. 3Paragraph 3
  678. 4Paragraph 4
  679. Incapacity benefit for widows and widowers
  680. 5Paragraph 5
  681. Unemployability supplement
  682. 6Paragraph 6
  683. Schedule 13: Relationship of statutory maternity pay with benefits and other payments etc
  684. The general principle
  685. 1Paragraph 1
  686. Incapacity benefit
  687. 2Paragraph 2
  688. Contractual remuneration
  689. 3Paragraph 3
  690. Schedule TABLE OF DERIVATIONSSchedule TABLE OF DERIVATIONS