{
  "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014",
  "json_url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014.json",
  "id": "nisr/2014/49",
  "title": "The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2014",
  "short_title": "Social Security Revaluation of Earnings Factors 2014",
  "long_title": "This Order corresponds to an Order (S.I. 2014/367) made by the Secretary of State for Work and Pensions under section 148 of the Social Security Administration Act 1992. It directs that the earnings factors relevant to the calculation of the additional pension in the rate of any long-term benefit or of any guaranteed minimum pension, or to any other calculation required under Part III of the Pension Schemes (Northern Ireland) Act 1993 are to be increased for the tax years specified in the Schedule to this Order by the percentage of their amount specified in that Schedule. The percentages for the tax years from and including 2000-2001 are also relevant for the purpose of revaluing state scheme pension debits and credits in accordance with sections 45B(6), 55A(5) and 55B(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the 1992 Act”). The percentage for the tax year 2013 – 2014 is 0.9 per cent. and those for earlier tax years have been increased so that the earnings factors for those years are revalued at 2013-2014 earning levels.",
  "citation": "S.R. 2014/49",
  "type": "nisr",
  "year": "2014",
  "number": "49",
  "version": "current",
  "date": "2014-02-26",
  "revised": false,
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      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014/introduction",
      "extent": null,
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    },
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014/article-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Revaluation of earnings factors",
      "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "article/3",
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      "number": "3",
      "heading": "Rounding of fractional amounts",
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      "extent": null,
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014/signature",
      "extent": null,
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    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Percentage increase of earnings factor for specified tax years",
      "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014/schedule",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014/note",
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    }
  ],
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      "date": "2014-03-03",
      "size": 177615,
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      "source_url": "https://www.legislation.gov.uk/nisr/2014/49/pdfs/nisr_20140049_en.pdf"
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      "url": "https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2014/pdf/nisrem_20140049_en.pdf",
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  "made_under": [
    {
      "id": "ukpga/1992/8",
      "title": "Social Security Administration (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992",
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        "section/165"
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    {
      "id": "ukpga/1992/5",
      "title": "Social Security Administration Act 1992",
      "url": "https://openlegislation.uk/social-security-administration-act-1992",
      "provisions": []
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/nisr/2014/49",
    "retrieved_at": "2026-10-29T01:08:01.984278+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."
}