OpenLegislation

Social Security Contributions and Benefits Act 1992 in Northern Ireland

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. 9AThe age-related secondary percentage
  3. 9BZero-rate secondary Class 1 contributions for certain apprentices
  4. 10ZCClass 1A contributions: power to make provision in consequence of retrospective tax legislation
  5. Class 1B contributions
  6. 10AClass 1B contributions
  7. 13ARight to pay additional Class 3 contributions in certain cases
  8. Class 3A contributions
  9. 14AClass 3A contributions in return for units of additional pension
  10. 14BClass 3A contributions: repayment
  11. 14CClass 3A contributions: power to change eligibility or remove the option to pay
  12. Class 4 contributions
  13. 16Application of Income Tax Acts and destination of Class 4 contributions.
  14. 18AClass 4 contributions: partnerships
  15. 19AClass 1, 1A or 1B contributions paid in error
  16. 19BExtended meaning of “benefit” etc in Part 1
  17. 30DIncapacity benefit: construction of references to days of entitlement.
  18. 30EIncapacity benefit: reduction for councillor’s allowance.
  19. Sickness benefit
  20. 31Sickness benefit. Repealed
  21. 32Sickness benefit - disqualifications etc. Repealed
  22. Invalidity benefits
  23. 33Invalidity pension. Repealed
  24. 44CEarnings factor credits
  25. 45AAEffect of working families' tax credit and disabled person's tax credit on earnings factor
  26. 48AACategory B retirement pension for divorcee or former civil partner
  27. 49Category B retirement pension for women. Repealed
  28. 51ZASpecial provision for married person whose spouse changed gender
  29. 55AAShared additional pension because of a new state scheme pension credit
  30. Child’s special allowance
  31. Provisions relating to unemployment benefit, sickness benefit and invalidity benefit
  32. Invalidity benefit—disqualifications etc.
  33. 60AFailure to satisfy contribution condition in paragraph 5A of Schedule 3
  34. 61ZAShortfall in contributions: people with units of additional pension
  35. 61ZBShortfall in contributions: people whose dead spouse had units of additional pension
  36. 61ZCEntitlement to more than one pension: sections 61ZA and 61ZB
  37. Attendance allowance
  38. Severe disablement allowance
  39. Carer’s allowance
  40. 74Mobility component for certain persons eligible for invalid carriages.
  41. 76Disability living allowance - supplementary.
  42. Guardian’s allowance
  43. Benefits for the aged
  44. 79Age addition.
  45. Child dependants
  46. 86AIncapacity benefit: increase for adult dependants.
  47. Miscellaneous
  48. 91Effect of trade disputes on entitlement to increases.
  49. 92Dependency increases: continuation of awards in cases of fluctuating earnings.
  50. General provisions
  51. 96Persons treated as employers for certain purposes.
  52. 98Earner acting in breach of regulations, etc.
  53. 99Earner travelling in employer’s transport.
  54. 100Accidents happening while meeting emergency.
  55. 101Accident caused by another’s misconduct etc.
  56. Sickness benefit
  57. Disablement pension
  58. 104Increase where constant attendance needed.
  59. 105Increase for exceptionally severe disablement.
  60. Other benefits and increases
  61. 106Benefits and increases subject to qualifications as to time.
  62. Successive accidents
  63. 107Adjustments for successive accidents.
  64. Prescribed industrial diseases etc.
  65. 110Respiratory diseases.
  66. Old cases
  67. Part VI: Miscellaneous Provisions relating to Parts I to V
  68. Special cases
  69. 116Her Majesty’s forces.
  70. General
  71. 125Severe hardship cases. Repealed
  72. Family credit
  73. Disability working allowance
  74. 130BLoss of housing benefit following eviction on certain grounds Repealed
  75. 130DLoss of housing benefit: supplementary Repealed
  76. 130ECouples Repealed
  77. 130FInformation provision Repealed
  78. 130GPilot schemes relating to loss of housing benefit Repealed
  79. 136AEffect of attaining qualifying age for state pension credit
  80. Part 8A: Health in pregnancy grant
  81. 140AEntitlement
  82. 140BAmount
  83. Employer’s liability
  84. The qualifying conditions
  85. 152Period of incapacity for work.
  86. 153Period of entitlement.
  87. 154Qualifying days.
  88. Limitations on entitlement, etc.
  89. 159APower to provide for recovery by employers of sums paid by way of statutory sick pay.
  90. 159BFunding of employers' statutory sick pay liabilities in relation to coronavirus Repealed
  91. 160Relationship with benefits and other payments, etc.
  92. 167Funding of employers’ liabilities in respect of statutory maternity pay
  93. 168Relationship with benefits and other payments etc.
  94. 169Crown employment - Part XII.
  95. Part 12ZA: ... Statutory Paternity Pay
  96. ...
  97. 171ZAEntitlement: birth
  98. 171ZBEntitlement: adoption
  99. 171ZCEntitlement: general
  100. 171ZDLiability to make payments
  101. 171ZERate and period of pay
  102. ...
  103. 171ZEAEntitlement to additional statutory paternity pay: birth Repealed
  104. 171ZEBEntitlement to additional statutory paternity pay: adoption Repealed
  105. 171ZECEntitlement to additional statutory paternity pay: general Repealed
  106. 171ZEDLiability to make payments of additional statutory paternity pay Repealed
  107. 171ZEERate and period of pay: additional statutory paternity pay Repealed
  108. ...
  109. 171ZFRestrictions on contracting out
  110. 171ZGRelationship with contractual remuneration
  111. 171ZHCrown employment-Part 12ZA
  112. 171ZISpecial classes of person
  113. 171ZJPart 12ZA: supplementary
  114. 171ZKPower to apply Part 12ZA ...
  115. Part 12ZB: Statutory Adoption pay
  116. 171ZLEntitlement
  117. 171ZMLiability to make payments
  118. 171ZNRate and period of pay
  119. 171ZORestrictions on contracting out
  120. 171ZPRelationship with benefits and other payments etc
  121. 171ZQCrown employment-Part 12ZB
  122. 171ZRSpecial classes of person
  123. 171ZSPart 12ZB: supplementary
  124. 171ZTPower to apply Part 12ZB ...
  125. Part 12ZC: Statutory shared parental pay
  126. 171ZUEntitlement: birth
  127. 171ZVEntitlement: adoption
  128. 171ZWEntitlement: general
  129. 171ZXLiability to make payments
  130. 171ZYRate and period of pay
  131. 171ZZRestrictions on contracting out
  132. 171ZZ1Relationship with contractual remuneration
  133. 171ZZ2Crown employment
  134. 171ZZ3Special classes of person
  135. 171ZZ4Part 12ZC: supplementary
  136. 171ZZ5Power to apply Part 12ZC
  137. Part 12ZD: Statutory parental bereavement pay
  138. 171ZZ6Entitlement
  139. 171ZZ7Entitlement: supplementary
  140. 171ZZ8Liability to make payments
  141. 171ZZ9Rate and period of pay
  142. 171ZZ10Restrictions on contracting out
  143. 171ZZ11Relationship with contractual remuneration
  144. 171ZZ12Crown employment
  145. 171ZZ13Special classes of person
  146. 171ZZ14Supplementary
  147. 171ZZ15Application in relation to stillbirths
  148. Part 12ZE: Statutory neonatal care pay
  149. 171ZZ16Entitlement
  150. 171ZZ17Entitlement: supplementary
  151. 171ZZ18Liability to make payments
  152. 171ZZ19Rate and period of pay
  153. 171ZZ20Restrictions on contracting out
  154. 171ZZ21Relationship with contractual remuneration
  155. 171ZZ22Crown employment
  156. 171ZZ23Special classes of person
  157. 171ZZ24Supplementary
  158. Part XIIA: Incapacity for work
  159. 171ATest of incapacity for work.
  160. 171BThe own occupation test.
  161. 171CPersonal capability assessments.
  162. 171DIncapacity for work: persons to be treated as incapable or capable of work.
  163. 171EIncapacity for work: disqualification, &c.
  164. 171FIncapacity for work: work as councillor to be disregarded.
  165. 171GIncapacity for work: supplementary provisions.
  166. Part XIII: General
  167. Short title, commencement and extent
  168. 177Short title, commencement and extent.
  169. Class 1 contributions where earner employed in more than one employment
  170. Earnings not paid at normal intervals
  171. Method of paying Class 1 contributions
  172. Prohibition on recovery of employer’s contributions
  173. Transfer of liability to be borne by earner
  174. General provisions as to Class 1 contributions
  175. Class 1A contributions
  176. Class 1B contributions
  177. Special penalties in the case of certain returns
  178. Collection of contributions otherwise than through PAYE system
  179. 7BZAParagraph 7BZA
  180. 7BAParagraph 7BA
  181. 7BBParagraph 7BB
  182. Deduction of contributions from pension, etc.
  183. 10Paragraph 10
  184. Sickness payments counting as remuneration
  185. Interpretation
  186. Method of computing profits or gains
  187. 3Paragraph 3
  188. Partnerships
  189. 4Paragraph 4
  190. Trustees, etc.
  191. Other provisions
  192. 6Paragraph 6
  193. 8Paragraph 8
  194. Unemployment benefit
  195. Short-term incapacity benefit
  196. Maternity allowance
  197. ...
  198. Child’s special allowance
  199. 6Paragraph 6
  200. Part II: Satisfaction of conditions in early years of contribution
  201. Part I: The amount
  202. Part II: Surplus earnings factor
  203. Part III: Contracted-out employment etc
  204. Introduction
  205. 3Paragraph 3
  206. The amount
  207. 4Paragraph 4
  208. Amount A
  209. Amount B (first case)
  210. 6Paragraph 6
  211. Amount B (second case)
  212. Interpretation
  213. Part IV: Other cases
  214. 9Paragraph 9
  215. Schedule 4B: Additional pension: accrual rates for purposes of section 45(2)(d)
  216. Part 1: Amount for purposes of section 45(2)(d)
  217. 1Paragraph 1
  218. Part 2: Normal rules: employment not contracted-out
  219. Application
  220. Appropriate amount for year
  221. 4Paragraph 4
  222. Application
  223. Appropriate amount for year
  224. 7Paragraph 7
  225. Amount A: assumed earnings factor not exceeding LET
  226. Amount A: assumed earnings factor exceeding LET
  227. Amount B
  228. Part 4: Other cases
  229. 11Paragraph 11
  230. Part 5: Interpretation
  231. 13Paragraph 13
  232. Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
  233. 3Paragraph 3
  234. Lump sum where pensioner’s entitlement is deferred
  235. 3AParagraph 3A
  236. Calculation of lump sum
  237. Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
  238. 7ZAParagraph 7ZA
  239. Supplementary
  240. 7CParagraph 7C
  241. Uprating
  242. 9Paragraph 9
  243. Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
  244. 1Paragraph 1
  245. Calculation of increment
  246. 3Paragraph 3
  247. Lump sum where entitlement to shared additional pension is deferred
  248. 4Paragraph 4
  249. Calculation of lump sum
  250. 5Paragraph 5
  251. General provisions as to method of assessment
  252. 2Paragraph 2
  253. 3Paragraph 3
  254. Severe disablement allowance
  255. Disablement benefit
  256. 6Paragraph 6
  257. 7Paragraph 7
  258. Special provision as to entitlement to constant attendance allowance, etc.
  259. 8Paragraph 8
  260. Availability
  261. 1Paragraph 1
  262. Rate and duration
  263. 2Paragraph 2
  264. Increase of unemployability supplement
  265. Additional provisions as to increase under paragraph 4
  266. Increase for adult dependants
  267. Earnings to include occupational and personal pensions for purposes of disablement pension
  268. 7Paragraph 7
  269. Dependency increases: continuation of awards in cases of fluctuating earnings
  270. 8Paragraph 8
  271. Part II: Disablement gratuity
  272. 9Paragraph 9
  273. Part III: Increase of disablement pension during hospital treatment
  274. 10Paragraph 10
  275. Part IV: Reduced earnings allowance
  276. Supplementary
  277. Introductory
  278. Widow’s benefit (rate)
  279. Widower’s benefit (entitlement and rate)
  280. 17Paragraph 17
  281. Deceased's family
  282. Limits of entitlement to industrial death benefit in respect of children and qualifying young persons
  283. Death of person with constant attendance allowance
  284. 20Paragraph 20
  285. Pulmonary disease
  286. 21Paragraph 21
  287. Part I: Workmen’s compensation and industrial diseases benefit in respect of employment before 5th July 1948
  288. Continuation of workmen’s compensation Repealed
  289. 1Paragraph 1 Repealed
  290. Schemes for supplementing workmen’s compensation Repealed
  291. Provisions supplementary to paragraph 2 Repealed
  292. 3Paragraph 3 Repealed
  293. Industrial diseases benefit schemes Repealed
  294. 4Paragraph 4 Repealed
  295. Restrictions on scope of schemes under paragraph 4 Repealed
  296. 5Paragraph 5 Repealed
  297. Nature and amount of benefit under paragraph 4 Repealed
  298. Part II: Regulations providing for benefit
  299. 7Paragraph 7 Repealed
  300. Part III: Interpretation
  301. 8Paragraph 8 Repealed
  302. Children and qualifying young persons in detention, care, etc.
  303. ...
  304. Married children and qualifying young persons
  305. Persons exempt from tax
  306. Children entitled to severe disablement allowance
  307. Person with prior award
  308. Person having child or qualifying young person living with him
  309. 2Paragraph 2
  310. Opposite-sex spouses or civil partners
  311. Parents
  312. 4Paragraph 4
  313. Other cases
  314. 5Paragraph 5
  315. Supplementary
  316. 6Paragraph 6
  317. 1Paragraph 1
  318. 1AParagraph 1A
  319. 3Paragraph 3
  320. 5AParagraph 5A
  321. 6Paragraph 6
  322. 7Paragraph 7
  323. 8Paragraph 8
  324. The general principle
  325. Contractual remuneration
  326. 2Paragraph 2
  327. Incapacity benefit
  328. 3Paragraph 3
  329. 4Paragraph 4
  330. Incapacity benefit for widows and widowers
  331. 5Paragraph 5
  332. Unemployability supplement
  333. 6Paragraph 6
  334. The general principle
  335. 1Paragraph 1
  336. Incapacity benefit
  337. 2Paragraph 2
  338. Contractual remuneration