Explanatory note

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).