Social Security Contributions and Benefits (Northern Ireland) Act 1992
1992 c. 7 · Enacted 13 February 1992 · Extends to United Kingdom
An Act to consolidate for Northern Ireland certain enactments relating to social security contributions and benefits, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.
[13th February 1992]
C1C2Be 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:—C3C4C5C6C7C8C9C10C11C12C13C14C15C16C17C18C19C20C21C22C23C24C25C26C27C28C29
Annotations to the whole text
Modifications
- C1
Act amended (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 2(3), 7(2)
Act amended (5.7.1999, 6.9.1999, 5.10.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 9; S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/407, art. 2(b), Sch. (with art. 4); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22)
Act amended (11.5.2001) by 2001 c. 20, s. 5(5)
- C2
Act: power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 177(5)(b), 189(11), 192(4)
Act: power to modify conferred (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 155(4)(5), 168(4)
Act: power to repeal or amend conferred (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. I para. 7(1)
Act: power to amend conferred (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. II paras. 12, 13, 14, 21(3)(4)(c)
Act: power to modify conferred (1.6.1996 for the purpose only of authorising the making of regulations and 6.4.1997 otherwise) by S.I. 1995/3213 (N.I. 22), arts. 1, 146(1)(2); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2(b)
Act: power to exclude conferred (24.7.1996) by 1996 c. 49, ss. 11(1)(b)(2), 13(3)
Act: power to amend conferred (2.12.1999) by 1998 c. 47, s. 87; S.I. 1999/3209, art. 2, Sch.
Act: power to issue payment conferred (prosp.) by S.I. 1998/1759 (N.I. 13), arts. 1(2), 71
Act: power to modify conferred (temp. from 24.3.1999) by S.I. 1999/671, arts. 1(2)(c), 14(1)(2)(b), Sch. 6 (with savings and transitional provisions in Sch. 7)
Act: power to modify conferred (1.4.1999) by 1999 c. 2, s. 15(1)(2)(b); S.I. 1999/527, art. 2(b), Sch. 2
Act: power to modify conferred (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 30
Act: power to amend or apply conferred (8.7.2002) by Employment Act 2002 (c. 22), ss. 46(3)(d)(iii), 55(2)
- C3
Act modified (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 30(10), 115(4), 168(4)
Act modified (27.7.1992) by S.R. 1992/328, art. 2.
Act modified (31.12.1992) by S.R. 1992/560, art. 2, S.R. 1992/561, art.2, S.R. 1992/562, art.2, S.R. 1992/563, art. 2 and S.R. 1992/564, art. 2
Act modified (7.2.1994) by 1993 c. 49, s. 42(1)(a); S.R. 1994/17, art. 2
Act modified (4.7.1994) by S.R. 1995/262, art. 2
Act modified (2.11.1994) by S.R. 1994/427, art. 2
Act modified (13.4.1995) by: S.R. 1995/35, regs. 16, 18, 21, 26, 31; S.R. 1995/110, art. 2; S.R. 1994/485, regs. 2-4; S.R. 1994/485, reg. 16 (as added by S.R. 1995/150, reg. 23); S.R. 1995/150, Pt. III, reg. 24
- C4
Act modified (1.12.1995) by The Social Security (Canada) Order (Northern Ireland) 1995 (S.R. 1995/405), art. 2 (as amended (15.7.2015) by S.R. 2015/281, reg. 3(2))
- C5
Act modified (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. I para. 1
Act modified (1.9.1999) by: S.R. 1999/349, reg. 2(2), Sch.; S.R. 1999/350, reg. 2(2), Sch.
Act modified (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 29
Act modified (1.8.2000) by S.R. 2000/246, art. 2, Sch.
Act modified by S.R. 2000/377, art. 2, Sch. (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)
- C6
Act excluded (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 161, 168(4), Sch. 6 para. 1(7)
Act excluded (prosp.) by Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11 (N.I.)), ss. 6, 9
- C7
Act explained (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. I para. 1(2)
- C8
Act: certain functions transferred (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 7(c)
Act: functions transferred from the Department of Health and Social Services to the Department for Social Development (1.12.1999) by S.R. 1999/481, art. 8(b), Sch. 6 Pt. II
Act: certain functions of the Secretary of State and the Northern Ireland Department transferred (prosp.) to the Board by Tax Credits Act 2002 (c. 21), ss. 50, 61 (subject to s. 49 and with s. 54(2)(3)(5)(7)(9))
- C9
Act restricted (1.1.2000 for specified purposes and otherwise 3.4.2000) by 1999 c. 33, s. 115(1); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch.
- C10
Act: transfer of functions (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. 50(2)(c), 61 (with s. 54(2)(3)(5)(7)(9)); S.I. 2003/392, art. 2
- C11
Act restricted (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11), ss. 6(1), 9(3); S.R. 2005/319, art. 2
- C12
Act modified (5.12.2005) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2005 (S.R. 2005/544), art. 2, Sch.
- C13
Act modified (1.6.2007) by The Social Security (Netherlands) Order (Northern Ireland) 2007 (S.R. 2007/295), art. 2
- C14
Act modified (1.6.2007) by The Transfer of State Pensions and Benefits Regulations (Northern Ireland) 2007 (S.R. 2007/286), reg. 8(3)
- C15
Act modified (1.10.2007) by The Social Security (Ireland) Order (Northern Ireland) 2007 (S.R. 2007/438), art. 2, Sch. 1, Sch. 2
- C16
Act modified (6.4.2010) by The Social Security (Widow's Benefit Retirement Pensions and Other Benefits) (Transitional) Regulations (Northern Ireland) 1979 (S.R. 1979/244), regs. 3-19 (as amended by S.R. 2010/20, art. 2)
- C17
Act applied in part (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 16, Sch. 2 (with reg. 3)
- C18
Act modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order (Northern Ireland) 2015 (S.R. 2015/179), art. 2
- C19
Act modified (6.4.2016) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188), arts. 1, 2, Sch. 1, Sch. 2
- C20
Act modified (6.4.2016) by The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189), arts. 1, 2
- C21
Act modified (6.4.2017) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2017 (S.R. 2017/73), arts. 1, 2
- C22
Act modified (coming into force in accordance with art. 1 of the amending Rule) by The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77), art. 2; 2020 c. 1, Sch. 5 para. 1(1)
- C23
Act modified (coming into force in accordance with art. 1 of the amending Rule) by The Social Security (Switzerland) (Citizens' Rights Agreement) Order (Northern Ireland) 2019 (S.R. 2019/212), art. 2(2)(b); 2020 c. 1, Sch. 5 para. 1(1)
- C24
Act modified (1.1.2021) by The Social Security (Norway) Order (Northern Ireland) 2020 (S.R. 2020/357), arts. 1(2), 2, Sch.
- C25
Act modified (9.9.2021) by The Social Security (Switzerland) Order (Northern Ireland) 2021 (S.R. 2021/277), arts. 1(2), 2(2)(b), Sch.
- C26
Act modified (19.10.2023) by The Social Security (Iceland) (Liechtenstein) (Norway) Order (Northern Ireland) 2023 (S.R. 2023/181), arts. 1(1), 2, Sch.
- C27
Act modified (coming into force in accordance with art. 1(3) of the amending Rule) by The Social Security (Gibraltar) Order (Northern Ireland) 2024 (S.R. 2024/21), art. 2(2)(b)
- C28
Act modified (coming into force in accordance with art. 1(1) of the amending Rule) by The Social Security (Contributions) (Republic of India) Order (Northern Ireland) 2026 (S.R. 2026/50), art. 2
- C29
Act modified (coming into force in accordance with art. 1(2) of the amending Rule) by The Social Security (Contributions) (Isle of Man) Order (Northern Ireland) 2026 (S.R. 2026/147), arts. 1, 2
Contents
- Part I: Contributions
- Preliminary
- 1Outline of contributory system.
- 2Categories of earners.
- 3“Earnings” and “earner”.
- 4Payments treated as remuneration and earnings.
- 4AEarnings of workers supplied by service companies etc.
- 4AALimited liability partnerships
- 4BEarnings: power to make retrospective provision in consequence of retrospective tax legislation
- 4CPower to make provision in consequence of provision made by or by virtue of section 4B(2) etc
- Class 1 contributions
- 5Earnings limits and thresholds for Class 1 contributions.
- 6Liability for Class 1 contributions.
- 6ANotional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
- 7“Secondary contributor”.
- 8Calculation of primary Class 1 contributions.
- 9Calculation of secondary Class 1 contributions.
- 9AThe age-related secondary percentage
- 9BZero-rate secondary Class 1 contributions for certain apprentices
- Class 1A contributions
- 10Class 1A contributions ...
- 10ZALiability of third party provider of benefits in kind.
- 10ZBNon-cash vouchers provided by third parties.
- 10ZBALiability of third party controller of sporting testimonial
- 10ZCClass 1A contributions: power to make provision in consequence of retrospective tax legislation
- Class 1B contributions
- 10AClass 1B contributions.
- Class 2 contributions
- 11Class 2 contributions
- 11ARelevant profits to be included in self assessment tax return
- 12Late paid Class 2 contributions.
- Class 3 contributions
- 13Class 3 contributions.
- 13ARight to pay additional Class 3 contributions in certain cases
- 14Restriction on right to pay Class 3 contributions.
- Class 3A contributions
- 14AClass 3A contributions in return for units of additional pension
- 14BClass 3A contributions: repayment
- 14CClass 3A contributions: power to change eligibility or remove the option to pay
- Class 4 contributions
- 15Class 4 contributions recoverable under the Income Tax Acts.
- 16Destination of Class 4 contributions. Repealed
- 17Exceptions, deferment and incidental matters relating to Class 4 contributions.
- 18Class 4 contributions recoverable under regulations.
- 18AClass 4 contributions: partnerships
- General
- 19General power to regulate liability for contributions.
- 19AClass 1, 1A or 1B contributions paid in error.
- 19BExtended meaning of benefit” etc. in Part 1
- Part II: Contributory Benefits
- Preliminary
- 20Descriptions of contributory benefits.
- 21Contribution conditions.
- 22Earnings factors.
- 23Provisions supplemental to ss. 21 and 22.
- 23AContributions credits for relevant parents and carers
- 24Records of earnings and calculation of earnings factors in absence of records.
- Unemployment benefit
- 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 25A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 25B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Incapacity benefit
- 30AIncapacity benefit: entitlement.
- 30BIncapacity benefit: rate.
- 30CIncapacity benefit: days and periods of incapacity for work.
- 30DIncapacity benefit: construction of references to days of entitlement.
- 30DDIncapacity benefit: reduction for pension payments and PPF periodic payments.
- 30EIncapacity benefit: reduction for councillor’s allowance.
- Sickness benefit
- 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Invalidity benefits
- 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Maternity
- 35State maternity allowance for employed or self-employed earner.
- 35AAppropriate weekly rate of maternity allowance under section 35.
- 35BState maternity allowance for participating wife or civil partner of self-employed earner
- Bereavement benefits: deaths before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation
- 36Bereavement payment. Repealed
- 36ACases in which sections 37 to 41 apply. Repealed
- 37Widowed mother’s allowance: deaths before 9 April 2001.
- 38Widow’s pension: deaths before 9 April 2001.
- 39Rate of widowed mother’s allowance and widow’s pension.
- 39AWidowed parent’s allowance.
- 39BBereavement allowance where no dependent children. Repealed
- 39CRate of widowed parent’s allowance ...
- 40Long-term incapacity benefit for widows.
- 41Long-term incapacity benefit for widowers.
- 42Entitlement under s. 40 or 41 after period of employment or training for work.
- Retirement pensions (Categories A and B)
- 43Persons entitled to more than one retirement pension.
- 44Category A retirement pension.
- 44ADeemed earnings factors
- 44BDeemed earnings factors: 2010–11 onwards
- 44CEarnings factor credits
- 45The additional pension in a Category A retirement pension.
- 45AAEffect of working families' tax credit and disabled person's tax credit on earnings factor
- 45AEffect of family credit and disability working allowance on earnings factor. Repealed
- 45BReduction of additional pension in Category A retirement pension: pension sharing.
- 46Modifications of s. 45 for calculating the additional pension in certain benefits.
- 47Increase of Category A retirement pension for invalidity.
- 48Use of former spouse’s contributions.
- 48ACategory B retirement pension for married person or civil partner
- 48AACategory B retirement pension for divorcee or former civil partner
- 48BCategory B retirement pension for widows and widowers.
- 48BBCategory B retirement pension: entitlement by reference to benefits under section 39A or 39B.
- 48CCategory B retirement pension: general.
- 49Category B retirement pension for women.
- 50Rate of Category B retirement pension for women.
- 51Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010
- 51ZASpecial provision for married person whose spouse changed gender
- 51ASpecial provision for married people.
- 52Special provision for surviving spouses.
- 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 54Category A and Category B retirement pensions: supplemental provisions.
- 55Pension increase or lump sum where entitlement to retirement pension is deferred
- Shared additional pension
- 55AShared additional pension because of an old state scheme pension credit .
- 55AAShared additional pension because of a new state scheme pension credit
- 55BReduction of shared additional pension: pension sharing.
- 55CPension increase or lump sum where entitlement to shared additional pension is deferred
- Child’s special allowance
- 56Child’s special allowance - existing beneficiaries.
- Provisions relating to unemployment benefit, sickness benefit and invalidity benefit
- 57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Invalidity benefit - disqualifications, etc.
- 59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Partial satisfaction of contribution conditions
- 60Partial satisfaction of contribution conditions.
- 60AFailure to satisfy contribution condition in paragraph 5A of Schedule 3
- 61Exclusion of increase of benefit for failure to satisfy contribution condition.
- 61ZAShortfall in contributions: people with units of additional pension
- 61ZBShortfall in contributions: people whose dead spouse or civil partner had units of additional pension
- 61ZCEntitlement to more than one pension: sections 61ZA and 61ZB
- 61AContributions paid in error.
- Graduated retirement benefit
- 62Graduated retirement benefit.
- Part III: Non-Contributory Benefits
- 63Descriptions of non-contributory benefits.
- Attendance allowance
- 64Entitlement.
- 65Period and rate of allowance.
- 66Attendance allowance for the terminally ill.
- 67Exclusions by regulation.
- Severe disablement allowance
- 68Section 68 Repealed
- 69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Carer’s allowance
- 70Carer’s allowance.
- Disability living allowance
- 71Disability living allowance.
- 72The care component.
- 73The mobility component.
- 74Mobility component for certain persons eligible for invalid carriages.
- 75Persons who have attained pensionable age.
- 76Disability living allowance - supplementary.
- Guardian’s allowance
- 77Guardian’s allowance.
- Benefits for the aged
- 78Category C and Category D retirement pensions and other benefits for the aged.
- 79Age addition.
- Part IV: Increases for dependants
- Child dependants
- 80Beneficiary’s dependent children. Repealed
- 81Restrictions on increase - child not living with beneficiary, etc. Repealed
- Adult dependants
- 82Short-term benefit: increase for adult dependants. Repealed
- 83Pension increase (wife). Repealed
- 84Pension increase (husband). Repealed
- 85Pension increase (person with care of children or qualifying young persons). Repealed
- 86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 86AIncapacity benefit: increase for adult dependants.
- 87Rate of increase where associated retirement pension is attributable to reduced contributions.
- 88Increases to be in respect of only one adult dependant.
- Miscellaneous
- 89Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.
- 90Beneficiaries under sections 68 and 70. Repealed
- 91Effect of trade disputes on entitlement to increases.
- 92Dependency increases: continuation of awards in cases of fluctuating earnings.
- 93Dependency increases on termination of employment after period of entitlement to disability working allowance.
- Part V: Benefit for Industrial Injuries
- General provisions
- 94Right to industrial injuries benefit.
- 95Relevant employments.
- 95AEmployment training schemes etc.
- 96Persons treated as employers for certain purposes.
- 97Accidents in course of illegal employments.
- 98Earner acting in breach of regulations, etc.
- 99Earner travelling in employer’s transport.
- 100Accidents happening while meeting emergency.
- 101Accident caused by another’s misconduct, etc.
- Sickness benefit
- 102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Disablement pension
- 103Disablement pension.
- 104Increase where constant attendance needed.
- 105Increase for exceptionally severe disablement.
- Other benefits and increases
- 106Benefits and increases subject to qualifications as to time.
- Successive accidents
- 107Adjustments for successive accidents.
- Prescribed industrial diseases, etc.
- 108Benefit in respect of prescribed industrial diseases, etc.
- 109General provisions relating to benefit under s. 108.
- 110Respiratory diseases.
- Old cases
- 111Workmen’s compensation, etc. Repealed
- Part VI: Miscellaneous Provisions relating to Part I to V
- Earnings
- 112Certain sums to be earnings.
- Disqualification and suspension
- 113General provisions as to disqualification and suspension.
- Persons maintaining dependants, etc.
- 114Persons maintaining dependants, etc.
- Special cases
- 115Crown employment - Parts I to VI.
- 116Her Majesty’s forces.
- 117Mariners, airmen, etc.
- 118Married women and widows.
- 119Persons outside Northern Ireland.
- 120Treatment of certain marriages.
- Interpretation
- 121Interpretation of Parts I to VI and supplementary provisions.
- Part VII: Income-Related Benefits
- General
- 122Income-related benefits.
- Income support
- 123Income support.
- 124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 125Trade disputes.
- 126Effect of return to work.
- Family credit
- 127Family credit. Repealed
- Disability working allowance
- 128Disability working allowance. Repealed
- Housing benefit
- 129Housing benefit.
- 129AAppropriate maximum housing benefit
- General
- 130Exclusions from benefit.
- 131The applicable amount.
- 132Income and capital.
- 132AEffect of attaining qualifying age for state pension credit
- 133Interpretation of Part VII and supplementary provisions.
- Part VIII: The Social Fund
- 134Payments out of the social fund.
- 135Awards by social fund officers.
- 136Principles of determination.
- Part 8A: Health in pregnancy grant
- 136AEntitlement
- 136BAmount
- Part IX: Child Benefit
- 137Child benefit.
- 138“Child” and “qualifying young person”
- 139Meaning of “person responsible for child or qualifying young person”.
- 140Exclusions and priority.
- 141Rate of child benefit.
- 141AEntitlement after death of child or qualifying young person
- 142Presence in Northern Ireland.
- 142A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 143Interpretation of Part IX and supplementary provisions.
- Part X: Christmas bonus for pensioners
- 144Entitlement of pensioners to Christmas bonus.
- 145Provisions supplementary to s. 144.
- 146Interpretation of Part X.
- Part XI: Statutory Sick Pay
- 147Employer’s liability.
- The qualifying conditions
- 148Period of incapacity for work.
- 149Period of entitlement.
- 150Qualifying days.
- Limitations on entitlement, etc.
- 151Limitations on entitlement.
- 152Notification of incapacity for work.
- Rate of payment, etc.
- 153Rate of payment.
- 154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 155APower to provide for recovery by employers of sums paid by way of statutory sick pay.
- 155BFunding of employers' statutory sick pay liabilities in relation to coronavirus Repealed
- Miscellaneous
- 156Relationship with benefits and other payments, etc.
- 157Crown employment - Part XI.
- 158Special classes of persons.
- 159Interpretation of Part XI and supplementary provisions.
- Part XII: Statutory Maternity Pay
- 160Statutory maternity pay - entitlement and liability to pay.
- 161The maternity pay period.
- 162Rate of statutory maternity pay
- 163Funding of employers’ liabilities in respect of statutory maternity pay
- 164Relationship with benefits and other payments, etc.
- 165Crown employment - Part XII.
- 166Special classes of persons.
- 167Interpretation of Part XII, etc.
- Part XIIZA: Statutory Paternity Pay
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 167ZAEntitlement: birth
- 167ZBEntitlement: adoption
- 167ZBAEntitlement: prospective adopters with whom looked after children are placed
- 167ZCEntitlement: general
- 167ZDLiability to make payments
- 167ZERate and period of pay
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 167ZEAEntitlement to additional statutory paternity pay: birth Repealed
- 167ZEBEntitlement to additional statutory paternity pay: adoption Repealed
- 167ZECEntitlement to additional statutory paternity pay: general Repealed
- 167ZEDLiability to make payments of additional statutory paternity pay Repealed
- 167ZEERate and period of pay: additional statutory paternity pay Repealed
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 167ZFRestrictions on contracting out
- 167ZGRelationship with contractual remuneration
- 167ZHCrown employment—Part XIIZA
- 167ZISpecial classes of person
- 167ZJPart XIZA: supplementary
- 167ZKPower to apply Part XlIZA to other cases
- Part XIIZB: STATUTORY ADOPTION PAY
- 167ZLEntitlement
- 167ZLAEntitlement: prospective adopters with whom looked after children are placed
- 167ZMLiability to make payments
- 167ZNRate and period of pay
- 167ZORestrictions on contracting out
- 167ZPRelationship with benefits and other payments, etc.
- 167ZQCrown employment—Part XIIZB
- 167ZRSpecial classes of person
- 167ZSPart XIIZB: supplementary
- 167ZTPower to apply Part XIIZB to other cases
- Part 12ZC: STATUTORY SHARED PARENTAL PAY
- 167ZUEntitlement: birth
- 167ZVExtent of entitlement and when payable: birth
- 167ZWEntitlement: adoption
- 167ZXExtent of entitlement and when payable: adoption
- 167ZYEntitlement etc.: prospective adopters with whom looked after children are placed
- 167ZZEntitlement: general
- 167ZZ1Liability to make payments
- 167ZZ2Rate and period of pay
- 167ZZ3Restrictions on contracting out
- 167ZZ4Relationship with contractual remuneration
- 167ZZ5Crown employment: Part 12ZC
- 167ZZ6Special classes of person
- 167ZZ7Part 12ZC: supplementary
- 167ZZ8Power to apply Part 12ZC to other cases
- Part 12ZD: STATUTORY PARENTAL BEREAVEMENT PAY
- 167ZZ9Entitlement
- 167ZZ10Entitlement: supplementary
- 167ZZ11Liability to make payments
- 167ZZ12Rate and period of pay
- 167ZZ13Restrictions on contracting out
- 167ZZ14Relationship with contractual remuneration
- 167ZZ15Crown employment
- 167ZZ16Special classes of person
- 167ZZ17Supplementary
- 167ZZ18Application in relation to stillbirths
- 167ZZ19Application in relation to miscarriage
- Part XIIA: INCAPACITY FOR WORK
- 167ATest of incapacity for work.
- 167BThe own occupation test.
- 167CPersonal capability assessments.
- 167DIncapacity for work: persons to be treated as incapable or capable of work.
- 167EIncapacity for work: disqualification, etc.
- 167FIncapacity for work: work as councillor to be disregarded.
- 167GIncapacity for work: supplementary provisions.
- Part XIII: General
- Interpretation
- 168Application of Act in relation to territorial waters.
- 169Age.
- 170Interpretation.
- Subordinate legislation
- 171Regulations and orders - general.
- 172Assembly, etc. control of regulations and orders.
- Supplementary
- 173Short title, commencement and extent.
- Schedule 1: Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A
- Class 1 contributions where earner employed in more than one employment
- 1Paragraph 1
- Earnings not paid at normal intervals
- 2Paragraph 2
- Method of paying Class 1 contributions
- 3Paragraph 3
- Prohibition on recovery of employer’s contributions
- 3AParagraph 3A
- Transfer of liability to be borne by earner
- 3BParagraph 3B
- General provisions as to Class 1 contributions
- 4Paragraph 4
- Class 1A contributions
- 5Paragraph 5
- Class 1B contributions
- 5AParagraph 5A
- Power to combine collection of contributions with tax
- 6Paragraph 6
- Special penalties in the case of certain returns
- 7Paragraph 7
- 7AParagraph 7A
- Collection of contributions otherwise than through PAYE system
- 7BParagraph 7B
- 7BZAParagraph 7BZA
- 7BAParagraph 7BA
- 7BBParagraph 7BB
- Interest and penalties chargeable concurrently with Inland Revenue
- 7CParagraph 7C Repealed
- General regulation - making powers
- 8Paragraph 8
- 9Paragraph 9
- Sickness payments counting as remuneration
- 10Paragraph 10
- Schedule 2: Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax
- Interpretation
- 1Paragraph 1
- Method of computing profits or gains
- 2Paragraph 2
- Reliefs
- 3Paragraph 3
- Partnerships
- 4Paragraph 4
- Trustees, etc.
- 5Paragraph 5
- Other provisions
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- ...
- 9Paragraph 9 Repealed
- Schedule 3: Contribution Conditions for Entitlement to Benefit
- Part I: The Conditions
- Unemployment benefit
- 1Paragraph 1 Repealed
- Short-term incapacity benefit
- 2Paragraph 2
- Maternity allowance
- 3Paragraph 3
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 4Paragraph 4 Repealed
- Widowed mother’s allowance , widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)
- 5Paragraph 5
- 5AParagraph 5A
- Child’s special allowance
- 6Paragraph 6
- Part II: Satisfaction of Conditions in Early Years of Contribution
- 7Paragraph 7 Repealed
- 8Paragraph 8
- 9Paragraph 9 Repealed
- Schedule 4: Rates of Benefits, etc.
- ICONTRIBUTORY PERIODICAL BENEFITS
- IIBEREAVEMENT PAYMENT
- IIINON-CONTRIBUTORY PERIODICAL BENEFITS
- IVINCREASES FOR DEPENDANTS
- VRATE OF INDUSTRIAL INJURIES BENEFIT
- Schedule 4A: Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)
- Part I: THE AMOUNT
- 1Paragraph 1
- Part II: SURPLUS EARNINGS FACTOR
- 2Paragraph 2
- Part III: CONTRACTED-OUT EMPLOYMENT, ETC.
- Introduction
- 3Paragraph 3
- The amount
- 4Paragraph 4
- Amount A
- 5Paragraph 5
- Amount B (first case)
- 6Paragraph 6
- Amount B (second case)
- 7Paragraph 7
- Interpretation
- 8Paragraph 8
- Part IV: OTHER CASES
- 9Paragraph 9
- Schedule 4B: Additional Pension: Accrual Rates for Purposes of Section 45(2)(d)
- Part 1: AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
- 1Paragraph 1
- Part 2: NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
- Application
- 2Paragraph 2
- Appropriate amount for year
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- Part 3: CONTRACTED-OUT EMPLOYMENT
- Application
- 6Paragraph 6
- Appropriate amount for year
- 7Paragraph 7
- Amount A: assumed earnings factor not exceeding LET
- 8Paragraph 8
- Amount A: assumed earnings factor exceeding LET
- 9Paragraph 9
- Amount B
- 10Paragraph 10
- Part 4: OTHER CASES
- 11Paragraph 11
- Part 5: INTERPRETATION
- 12Paragraph 12
- 13Paragraph 13
- Schedule 5: Pension Increase or Lump Sum Where Entitlement to Retirement Pension is Deferred
- Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
- A1Paragraph A1
- Increase of pension where pensioner’s entitlement is deferred
- 1Paragraph 1
- 2Paragraph 2
- 2AParagraph 2A
- 3Paragraph 3
- Lump sum where pensioner’s entitlement is deferred
- 3AParagraph 3A
- Calculation of lump sum
- 3BParagraph 3B
- Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
- 3CParagraph 3C
- Increase of pension where pensioner’s deceased spouse or civil partner has deferred entitlement
- 4Paragraph 4
- 5Paragraph 5
- 5AParagraph 5A
- 6Paragraph 6
- 6AParagraph 6A
- 7Paragraph 7
- 7ZAParagraph 7ZA
- Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
- 7AParagraph 7A
- Calculation of widowed person’s or surviving civil partner's lump sum
- 7BParagraph 7B
- Supplementary
- 7CParagraph 7C
- Married couples and civil partners
- 8Paragraph 8
- Uprating
- 9Paragraph 9
- Schedule 5A: Pension Increase or Lump Sum Where Entitlement to Shared Additional Pension is Deferred
- Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
- 1Paragraph 1
- Increase of pension where entitlement deferred
- 2Paragraph 2
- Calculation of increment
- 3Paragraph 3
- Lump sum where entitlement to shared additional pension is deferred
- 4Paragraph 4
- Calculation of lump sum
- 5Paragraph 5
- Schedule 6: Assessment of Extent of Disablement
- General provisions as to method of assessment
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- Severe disablement allowance
- 4Paragraph 4 Repealed
- 5Paragraph 5 Repealed
- Disablement benefit
- 6Paragraph 6
- 7Paragraph 7
- Special provision as to entitlement to constant attendance allowance, etc.
- 8Paragraph 8
- Schedule 7: Industrial Injuries Benefits
- Part I: Unemployability Supplement
- Availability
- 1Paragraph 1
- Rate and duration
- 2Paragraph 2
- Increase of unemployability supplement
- 3Paragraph 3
- Increase for beneficiary’s dependent children and qualifying young persons
- 4Paragraph 4
- Additional provisions as to increase under paragraph 4
- 5Paragraph 5
- Increase for adult dependants
- 6Paragraph 6
- Earnings to include occupational and personal pensions for purposes of disablement pension
- 7Paragraph 7
- Dependency increases: continuation of awards in cases of fluctuating earnings
- 8Paragraph 8
- Part II: Disablement Gratuity
- 9Paragraph 9
- Part III: Increase of Disablement Pension During Hospital Treatment
- 10Paragraph 10
- Part IV: Reduced Earnings Allowance
- 11Paragraph 11
- Supplementary
- 12Paragraph 12
- Part V: Retirement Allowance
- 13Paragraph 13
- Part VI: Industrial Death Benefit
- Introductory
- 14Paragraph 14
- Widow’s benefit (entitlement)
- 15Paragraph 15
- Widow’s benefit (rate)
- 16Paragraph 16
- Widower’s benefit (entitlement and rate)
- 17Paragraph 17
- Deceased's family
- 18Paragraph 18
- Limits of entitlement to industrial death benefit in respect of children and qualifying young persons
- 19Paragraph 19
- Death of person with constant attendance allowance
- 20Paragraph 20
- Pulmonary disease
- 21Paragraph 21
- Schedule 8: Industrial Injuries and Diseases (Old Cases) Repealed
- Part I: Workmen’s Compensation and Industrial Diseases Benefit in Respect of Employment before 5th July 1948 Repealed
- Continuation of workmen’s compensation Repealed
- 1Paragraph 1 Repealed
- Regulations to provide for supplementing workmen’s compensation Repealed
- 2Paragraph 2 Repealed
- Provisions supplementary to paragraph 2 Repealed
- 3Paragraph 3 Repealed
- Part II: Regulations Providing for Benefit for Pre-1948 Cases Repealed
- 4Paragraph 4 Repealed
- Part III: Interpretation Repealed
- 5Paragraph 5 Repealed
- Schedule 9: Exclusions from Entitlement to Child Benefit
- Children and qualifying young persons in detention, care, etc.
- 1Paragraph 1
- ...
- 2Paragraph 2 Repealed
- Married children and qualifying young persons
- 3Paragraph 3
- Persons exempt from tax
- 4Paragraph 4 Repealed
- Children entitled to severe disablement allowance
- 5Paragraph 5 Repealed
- Schedule 10: Priority Between Persons Entitled to Child Benefit
- Person with prior award
- 1Paragraph 1
- Person having child or qualifying young person living with him
- 2Paragraph 2
- Opposite-sex spouses or civil partners
- 3Paragraph 3
- Parents
- 4Paragraph 4
- Other cases
- 5Paragraph 5
- Supplementary
- 6Paragraph 6
- Schedule 11: Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not Arise
- 1Paragraph 1
- 1AParagraph 1A
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4 Repealed
- 5Paragraph 5 Repealed
- 5AParagraph 5A
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- Schedule 12: Relationship of Statutory Sick Pay with Benefits and Other Payments, etc.
- The general principle
- 1Paragraph 1
- Contractual remuneration
- 2Paragraph 2
- Incapacity benefit
- 3Paragraph 3
- 4Paragraph 4
- Incapacity benefit for widows and widowers
- 5Paragraph 5
- Unemployability supplement
- 6Paragraph 6
- Schedule 13: Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc.
- The general principle
- 1Paragraph 1
- Incapacity benefit
- 2Paragraph 2
- Contractual remuneration
- 3Paragraph 3
- Schedule: TABLE OF DERIVATIONS
- Paragraph
- 2Paragraph 2
- 3Paragraph 3