# The Social Security (Northern Ireland) Order 1998, Article 61: Class 1B contributions: supplemental


Para. (1) rep. by 1999 c. 30
(2) In subsection (5) of section 142 of that Act (destination of contributions), after paragraph (c) there shall be inserted the following paragraph—
(ca) in the case of Class 1B contributions, 0.9 per cent. of the amount estimated to be the aggregate of the emoluments and the amounts of income tax in respect of which those contributions were paid;

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Source: https://www.legislation.gov.uk/nisi/1998/1506/article/61 (the official version)
Page: https://openlegislation.uk/social-security-northern-ireland-order-1998/article-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.