Social Security Contributions and Benefits (Northern Ireland) Act 1992

[F1 8 Calculation of primary Class 1 contributions. N.I.

(1) Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution shall be the primary percentage of so much of the earner’s earnings paid in the tax week, in respect of the employment in question, as—

(a) exceeds the current primary threshold F2 . . .; and

(b) does not exceed the current upper earnings limit. . .;

but this subsection is subject to regulations under section 6(6) above and sections 116 to 119 below and to section 37 of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).

(2) For the purposes of this Act the primary percentage shall be 10 per cent; but the percentage is subject to alteration under section 129 of the Administration Act.]

Textual Amendments

F1 S. 8 substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by 1999 c. 30, s. 74, Sch. 10 para. 4; S.I. 1999/3420, art. 2

F2 Words in s. 8(1)(a)(b) repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VII; S.I. 1999/3420, art. 4(e)