The Social Security (Contributions) (Northern Ireland) Order 1994
1994/765 · Made 15 March 1994 · Extends to Northern Ireland
15 March 1994
Contents
- 1Title and commencement
- 2Interpretation
- 3Increase in primary Class 1 contributions
- 4Health service allocation
1Title and commencement
This Order may be cited as the Social Security (Contributions) (Northern Ireland) Order 1994.
Subject to Articles 3(2) and 4(3), this Order shall come into operation on the expiration of seven days from the day on which it is made.
2Interpretation
The Interpretation Act (Northern Ireland) 1954F1 shall apply to Article 1 and the following provisions of this Order as it applies to a Measure of the Northern Ireland Assembly.
3Increase in primary Class 1 contributionsF2
In section 8 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992F1 (calculation of primary Class 1 contributions), in subsection (2)(b) (by virtue of which the main primary percentage is 9 per cent.) for “9 per cent.” substitute “ 10 per cent. ”.
Paragraph (1) comes into operation on 6th April 1994.
4Health service allocation
In section 142(5) of the Social Security Administration (Northern Ireland) Act 1992F1 (destination of contributions: health service allocation), in paragraph (a) (allocation in case of primary Class 1 contributions) for the words from “the earnings” to the end substitute “ so much of the earnings in respect of which those contributions were paid as exceeded the lower earnings limit but did not exceed the upper earnings limit; ”.
After subsection (6) of that section insert—
“(6A)In the case of earners paid other than weekly, the reference in subsection (5)(a) above to the lower or upper earnings limit shall be taken as a reference to the equivalent of that limit prescribed under section 8(3) of the Contributions and Benefits Act.” .
The above amendments shall be deemed to have had effect as from the commencement of the 1992 Act; and corresponding amendments to section 128 of the Social Security (Northern Ireland) Act 1975F2 shall be deemed to have had effect as from the commencement of Article 3 of the Social Security (Northern Ireland) Order 1989F3.