{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-5.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "schedule/4B/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "The earnings-related amount for the year is calculated as follows—\n(a) take the part of the earnings factor for the year which exceeds the LET ...;\n(b) multiply that amount in accordance with the last order under section 148 of the Administration Act to come into force before the end of the final relevant year;\n(c) multiply the amount found under paragraph (b) by 10%;\n(d) divide the amount found under paragraph (c) by 44.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4B inserted (26.9.2007) by Pensions Act 2007 (c. 22), s. 30(3), Sch. 2 para. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4B para. 5(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(4); S.I. 2011/3033, art. 2(c)(xii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4B para. 5(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2011/19",
      "affecting_title": "Pensions Act 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/schedule/4B/paragraph/5",
    "retrieved_at": "2026-10-29T09:36:29.915383+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."
}