- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/08/2018)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 30/08/2018.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 6 is up to date with all changes known to be in force on or before 14 August 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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(1)Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment—
(a)a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and
(b)a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current secondary threshold (or the prescribed equivalent).
(2)No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.
(3)Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings.
(4)The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows—
(a)the primary contribution shall be the liability of the earner; and
(b)the secondary contribution shall be the liability of the secondary contributor;
but nothing in this subsection shall prejudice the provisions of [F2paragraphs 3 to 3B of Schedule 1 to this Act.]
(5)Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his.
(6)Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom Part XII of the M1Employment Rights (Northern Ireland) Order 1996 (redundancy payments) does not apply by virtue of Article 242(2) or 250 of that Order.
(7)Regulations under this section shall be made by the Treasury.]
Textual Amendments
F1S. 6 substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by 1999 c. 30, s. 74, Sch. 10 para. 2; S.I. 1999/3420, art. 2
F2Words in s. 6(4) substituted (28.7.2000) by 2000 c. 19, s. 81(3)
Marginal Citations
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