{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-9",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-4B/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Amount A is calculated in accordance with this paragraph if the pensioner's assumed earnings factor for the year exceeds the LET.\n(2) In such a case, amount A is calculated as follows—\n(a) take the part of the assumed 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;\n(e) add the amount found under paragraph (d) to the flat rate amount for the year.\n(3) Where the final relevant year is 2015-16 or an earlier tax year, the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 148AA of the Administration Act to come into force before the end of the final relevant year.\n(4) Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.",
  "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. 9(1) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(7)(a); S.I. 2011/3033, art. 2(c)(xii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4B para. 9(2)(a) substituted (3.1.2012) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 4 para. 12(7)(b); S.I. 2011/3033, art. 2(c)(xii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4B para. 9(2)(a) repealed (21.9.2008) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4B para. 9(3) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(7)(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 4B para. 9(4) inserted (6.4.2016) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), arts. 1(2), 2(7)(b)"
    }
  ],
  "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/9",
    "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."
}