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The Social Security (Contributions) (Re-rating) (No. 2) Order (Northern Ireland) 1991

S.R. 1991/542 · Made 23 December 1991

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 23rd December 1991

Coming into operation 6th April 1992

Whereas the Secretary of State for Social Security has made an orderf1 under sections 120(5) and (6), 121(2) and 123A(2) of the Social Security Act 1975f2:

Now, therefore, the Department of Health and Social Services for Northern Ireland,in exercise of the powers conferred on it by section 120 of the Social Security (Northern Ireland) Act 1975f3 and of all other powers enabling it in that behalf, hereby makes the following order:

Annotations to the whole text

Footnotes

f1

S.I. 1991/2909

f2

1975 c. 14

f3

1975 c. 15; section 120 was amended by the Schedule to the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977 (S.I. 1977/610 (N.I. 11)), paragraph 9 of Schedule 3 to the Social Security (Northern Ireland) Order 1979 (S.I. 1979/396 (N.I. 5)), Article 9(5) of the Social Security (Northern Ireland) Order 1985 (S.I. 1985/1209 (N.I. 16)), Schedule 10 to the Social Security (Northern Ireland) Order 1986 (S.I. 1986/1888 (N.I. 18)) and Schedule 2 to the Redundancy Fund (Abolition) (Northern Ireland) Order 1991 (S.I. 1991/196 (N.I. 2))

Contents

  1. 1Citation, commencement and interpretation
  2. 2Weekly earnings figures for secondary earnings brackets
  3. 3Rate of, and small earnings exception from, Class 2 contributions
  4. 4Amount of Class 3 contributions
  5. 5Lower and upper limits for Class 4 contributions
  6. Signature
  7. Explanatory note

1Citation, commencement and interpretation

—

(1)

This order may be cited as the Social Security (Contributions) (Re-rating) (No. 2) Order (Northern Ireland) 1991 and shall come into operation on 6th April 1992.

(2)

In this order “the Act” means the Social Security (Northern Ireland) Act 1975.

2Weekly earnings figures for secondary earnings brackets

In section 4(6E) of the Act(d) (secondary earnings brackets)—

(a)

for the figure £84 99 specified in respect of Bracket 1 there shall be substituted the figure £89 99;

(b)

for the figures £85 00 and £129 99 specified in respect of Bracket 2 there shall be substituted respectively the figures £90 00 and £134 99;

(c)

for the figures £130 00 and £184 99 specified in respect of Bracket 3 there shall be substituted respectively the figures £135 00 and £189 99;

(d)

for the figure £185 00 specified in respect of Bracket 4 there shall be substituted the figure £190 00.

3Rate of, and small earnings exception from, Class 2 contributions

In section 7 of the Act (Class 2 contributions)—

(a)

in subsection (1) (weekly rate) for “£5 15” f1 there shall be substituted “£5 35”;

(b)

in subsection (5) (small earnings exception) for “£2,900” f2 there shall be substituted “£3,030”.

4Amount of Class 3 contributions

In section 8(1) of the Act (amount of Class 3 contributions) for “£5 05”f1 there shall be substituted “£5 25”.

5Lower and upper limits for Class 4 contributions

In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—

(a)

for “£5,900” f1 (lower limit) wherever it appears there shall be substituted in each of those sections “£6,120”;

(b)

for “£20,280” f2 (upper limit) there shall be substituted in each of those sections “£21,060”.

Signature

Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on

L.S.

A. N. Burns

Assistant Secretary

23rd December 1991.

Explanatory note

(This note is not part of the Order.)

This order corresponds to an order (S.I. 1991/2909) made by the Secretary of State for Social Security under sections 120(5) and (6), 121(92) and 123A(2) of the Social Security Act 1975.

The order increases the amount of weekly earnings specified in the secondary earnings brackets in section 4(6E) of the Social Security (Northern Ireland) Act 1975 (“the Act”), which determine the appropriate percentage rate at which secondary Class 1 contributions are payable under the Act (Article 2). The increases in respect of Bracket 1 are from £84·99 to £89·99, in respect of Bracket 2 from £85·00 and £129·99 to £90·00 and £134·99 respectively, in respect of Bracket 3 from £130·00 and £184·99 to £135·00 and £189·99 respectively and in respect of Bracket 4 from £185·00 to £190·00.

The order also increases the rates of Class 2 and Class 3 contributions payable under the Act from £5·15 to £5·35 and from £5·05 to £5·25 respectively (Articles 3(a) and 4). It increases from £2,900 to £3,030 the amount of earnings below which an earner may be excepted from liability for Class 2 contributions (Article 3(b)). It also increases, from £5,900 to £6,120 and from £20,280 to £21,060 respectively, the lower and upper limits of profits or gains between which Class 4 contributions are payable (Article 5).