# Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 5


The earnings-related amount for the year is calculated as follows—
(a) take the part of the earnings factor for the year which exceeds the LET ... ;
(b) multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;
(c) multiply the amount found under sub-paragraph (b) above by 10 per cent.;
(d) divide the amount found under sub-paragraph (c) above by 44.

---
Source: https://www.legislation.gov.uk/ukpga/1992/7/schedule/4B/paragraph/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/schedule-4B/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.