{
  "url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-northern-ireland-2010/article-2",
  "json_url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-northern-ireland-2010/article-2.json",
  "legislation": "nisr/2010/96",
  "legislation_title": "The Social Security Pensions (Low Earnings Threshold) Order (Northern Ireland) 2010",
  "legislation_url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-northern-ireland-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Low earnings threshold",
  "text": "For the purposes of the Contributions and Benefits Act, it is directed that the low earnings threshold for the tax years following the tax year 2009 – 2010 shall be £14,100.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 7"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and amended by paragraph 30 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), subject to section 8(2) of that Act, paragraph 31 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)), paragraph 4 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13 (N.I.)), Article 2(2)(a)(i) of S.R. 2002 No. 321 and regulation 2(2) of S.R. 2008 No. 286; see also Article 2 of S.R. 2009 No. 111"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2010/96/article/2",
    "retrieved_at": "2026-10-29T01:28:03.922083+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}