- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Social Security (Northern Ireland) Order 1998
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Changes to legislation:
The Social Security (Northern Ireland) Order 1998, Section 51 is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Article 51:
- power to am. (prosp.) by 1998 c. 47 s.87
Changes and effects yet to be applied to the whole Order associated Parts and Chapters:
Whole provisions yet to be inserted into this Order (including any effects on those provisions):
- Sch. 2 para. 7A and cross-heading inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 41(3)
- Sch. 3 para. 3A inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 42
- art. 38(1A) inserted by 2010 c. 13 (N.I.) s. 16(2)
Contributions paid in errorN.I.
51. After section 19 of the Contributions and Benefits Act there shall be inserted the following section—
“Class 1, 1A or 1B contributions paid in error.
19A.—(1) This section applies where—
(a)payments by way of Class 1, Class 1A or Class 1B contributions are made in respect of earnings paid to or for the benefit of an earner (or in respect of a benefit made available to an earner) in 1998-99 or a subsequent tax year ( “year 1”);
(b)the payments are made in error, in that the employment from which the earnings are derived (or by reason of which the benefit is made available) is not employed earner's employment; and
(c)the person making the payments has not been notified of the error by the Department before the end of the tax year following year 1 ( “year 2”).
(2) After the end of year 2 the earner shall, except in such circumstances as may be prescribed, be treated for all purposes relating to—
(a)contributions and contributory benefits; and
(b)statutory sick pay and statutory maternity pay,
as if the earnings were derived from (or the benefit were made available by reason of) employed earner's employment.”.
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