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Changes over time for: Cross Heading: Effect of reduced contributions and rebates on social security benefits


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2012
Status:
Point in time view as at 18/04/2005.
Changes to legislation:
Pension Schemes (Northern Ireland) Act 1993, Cross Heading: Effect of reduced contributions and rebates on social security benefits is up to date with all changes known to be in force on or before 06 March 2025. 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.

Changes to Legislation
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[ Effect of reduced contributions and rebates on social security benefits]N.I.
44A[ Additional pension and other benefits.]N.I.
(1)In relation to any tax week there—
(a)the amount of a Class 1 contribution [attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992] in respect of the earnings paid to or for the benefit of an earner in that week is reduced under section 37 or 38A, or
(b)an amount is paid under section 41(1) in respect of the earnings paid to or for the benefit of an earner,
section 44(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no [such] primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).
(2)Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Department may make a determination reducing or eliminating the application of subsection (1).
(3)Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 1.
(4)Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but to the extent only that amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).
(5)In relation to earners where, by virtue of subsection (1), section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) [or (5A)]of that Act.
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