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Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 9B is up to date with all changes known to be in force on or before 14 July 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. Help about Changes to Legislation

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[F19BZero-rate secondary Class 1 contributions for certain apprenticesN.I.

(1)Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner is a relevant apprentice in relation to that employment.

(2)An earner is a “relevant apprentice”, in relation to an employment, if the earner—

(a)is aged under 25, and

(b)is employed, in the employment, as an apprentice.

(3)For the purposes of this Act a person is still to be regarded as being liable to pay a secondary Class 1 contribution even if the amount of the contribution is £0 because this section applies to the earnings in question.

(4)The Treasury may by regulations provide that, in relation to relevant apprentices, there is to be for every tax year an upper secondary threshold for secondary Class 1 contributions.

That threshold is to be the amount specified for that year by regulations made by the Treasury.

(5)Subsections (4) and (5) of section 5 above (which confer power to prescribe an equivalent of a secondary threshold in relation to earners paid otherwise than weekly), and subsection (6) of that section as it applies for the purposes of those subsections, apply for the purposes of an upper secondary threshold in relation to relevant apprentices as they apply for the purposes of a secondary threshold.

(6)Subsection (7) applies if—

(a)a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above,

(b)the earnings paid in the tax week, in respect of the employment in question, exceed the current upper secondary threshold (or the prescribed equivalent) in relation to relevant apprentices, and

(c)the earner is a relevant apprentice in relation to the employment.

(7)This section does not apply to those earnings so far as they exceed that threshold (or the prescribed equivalent) (“the excess earnings”) and, accordingly, for the purposes of section 9(1) above the relevant percentage in respect of the excess earnings is the secondary percentage.

(8)But the Treasury may by regulations modify the effect of subsection (7) in a case in which the earner falls within an age group specified in column 1 of the table in section 9A(3) above.

(9)In subsection (2)(b) “apprentice” has such meaning as the Treasury may prescribe.

(10)The Treasury may by regulations amend subsection (2)(a) so as to alter the age that an earner must be in order to be a relevant apprentice (and regulations under this subsection may have the effect of allowing anyone who is of an age at which secondary Class 1 contributions are payable to be a relevant apprentice).]

Textual Amendments

F1S. 9B inserted (12.4.2015 for specified purposes) by National Insurance Contributions Act 2015 (c. 5), s. 1(9)(11)(a)

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