# The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2018

S.R. 2018/39 · made 7 March 2018

This Order corresponds to an Order (S.I. 2018/271) 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 additional pension in any long-term benefit (in practice, now relevant only to the calculation of inherited additional pension), 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. This is to ensure that earnings factors for these years are revalued at 2017-2018 earnings levels.

Made under: Social Security Administration (Northern Ireland) Act 1992 (Section 130, Section 165); Social Security Administration Act 1992

PDFs: Printed copy https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2018/pdf/nisr_20180039_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2018/pdf/nisrem_20180039_en.pdf

## Introductory text

Social Security
Made 7th March 2018
Coming into operation 6th April 2018
This Order is made in exercise of the powers conferred by sections 130 and 165(1), (4) and (5) of the Social Security Administration (Northern Ireland) Act 1992, and now vested in the Department for Communities.
The Secretary of State for Work and Pensions has made an Order under section 148 of the Social Security Administration Act 1992.
Accordingly the Department for Communities makes the following Order.

## 1 Citation and Commencement

This Order may be cited as the Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2018 and shall come into operation on 6th April 2018.

## 2 Revaluation of earnings factors

The earnings factors for the tax years specified in the first column of the Schedule in so far as they are relevant—
(a) to the calculation—
(i) of the additional pension in the rate of any long-term benefit, or
(ii) of any guaranteed minimum pension, or
(b) to any other calculation required under Part III of the Pension Schemes (Northern Ireland) Act 1993 (including that Part as modified by or under any other enactment),
are directed to be increased for those tax years by the percentage of their amount shown opposite those tax years in the second column of the Schedule.

## 3 Rounding of fractional amounts

Where any earnings factor relevant to the calculation specified in Article 2(a)(i), as increased in accordance with this Order, would not but for this Article be expressed as a whole number of pounds, it shall be so expressed by the rounding down of any fraction of a pound less than one half and the rounding up of any other fraction of a pound.

## Signature

Sealed with the Official Seal of the Department for Communities on 7th March 2018
(L.S.)
Anne McCleary
A senior officer of the Department for Communities

## Percentage Increase of earnings factor for specified tax years

Tax Year
Percentage
1978-1979
820.9
1979-1980
712.8
1980-1981
579.1
1981-1982
468.7
1982-1983
416.6
1983-1984
379.6
1984-1985
344.1
1985-1986
316.6
1986-1987
282.6
1987-1988
256.2
1988-1989
227.7
1989-1990
195.7
1990-1991
175.6
1991-1992
150.3
1992-1993
135.1
1993-1994
123.9
1994-1995
117.1
1995-1996
108.0
1996-1997
102.3
1997-1998
92.7
1998-1999
84.2
1999-2000
76.8
2000-2001
66.3
2001-2002
59.9
2002-2003
53.3
2003-2004
48.0
2004-2005
42.6
2005-2006
37.0
2006-2007
32.5
2007-2008
27.2
2008-2009
22.1
2009-2010
18.4
2010-2011
17.0
2011-2012
14.4
2012-2013
12.4
2013-2014
10.4
2014-2015
9.4
2015-2016
7.8
2016-2017
5.7
2017-2018
3.0

## Explanatory note

(This note is not part of the Order)
This Order corresponds to an Order (S.I. 2018/271) 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 additional pension in any long-term benefit (in practice, now relevant only to the calculation of inherited additional pension), 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. This is to ensure that earnings factors for these years are revalued at 2017-2018 earnings levels.
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 13 and 14 of, and paragraphs 2(6) of Schedule 8 and 2(6) of Schedule 10 to, the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)). The percentage specified for 2015-2016 is used to increase flat rate accrual amounts of additional pension in accordance with paragraphs 4(2), 8(4) and 9(4) of Schedule 4B to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the 1992 Act”).
This Order also provides for the rounding of fractional amounts for earnings factors relevant to the calculation of the additional pension in the rate of any long-term benefit. Rounding for the purpose of the calculation of any guaranteed minimum pension is not required by virtue of section 23(2) of the 1992 Act.

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Source: https://www.legislation.gov.uk/nisr/2018/39 (the official version)
Page: https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2018
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.