# The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2019

S.R. 2019/43 · made 12 March 2019

This Order corresponds to an Order (S.I. 2019/376) 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 those years are revalued at 2018-2019 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-2019/pdf/nisr_20190043_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2019/pdf/nisrem_20190043_en.pdf

## Introductory text

Social Security
Made 12th March 2019
Coming into operation 6th April 2019
This Order is made in exercise of the powers conferred by sections 130 and 165(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) 2019 and shall come into operation on 6th April 2019.

## 2 Revaluation of earnings factors

Earnings factors for the tax years specified in the Schedule to this Order in so far as they are relevant—
(a) to the calculation of—
(i) the additional pension in the rate of any long-term benefit, or
(ii) 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 by the percentage of their amount shown opposite those tax years in that 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 rounding down any fraction of a pound less than one half and rounding up any other fraction of a pound.

## Signature

Sealed with the Official Seal of the Department for Communities on 12th March 2019
(L.S.)
Anne McCleary
A senior officer of the Department for Communities

## Percentage increase of earnings factors for specified tax years

Tax Year
Percentage
1978-1979
846.7
1979-1980
735.6
1980-1981
598.1
1981-1982
484.6
1982-1983
431.0
1983-1984
393.1
1984-1985
356.5
1985-1986
328.3
1986-1987
293.3
1987-1988
266.2
1988-1989
236.9
1989-1990
204.0
1990-1991
183.3
1991-1992
157.3
1992-1993
141.6
1993-1994
130.1
1994-1995
123.2
1995-1996
113.8
1996-1997
108.0
1997-1998
98.1
1998-1999
89.4
1999-2000
81.7
2000-2001
71.0
2001-2002
64.4
2002-2003
57.6
2003-2004
52.1
2004-2005
46.6
2005-2006
40.8
2006-2007
36.2
2007-2008
30.8
2008-2009
25.5
2009-2010
21.8
2010-2011
20.3
2011-2012
17.6
2012-2013
15.5
2013-2014
13.5
2014-2015
12.5
2015-2016
10.8
2016-2017
8.6
2017-2018
5.9
2018-2019
2.8

## Explanatory note

(This note is not part of the Order)
This Order corresponds to an Order (S.I. 2019/376) 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 those years are revalued at 2018-2019 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/2019/43 (the official version)
Page: https://openlegislation.uk/social-security-revaluation-of-earnings-factors-order-northern-ireland-2019
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.