The Social Security (Contributions) (Amendment) (Northern Ireland) Regulations 2000

Amendments to the principal Regulations

3.  For regulation 8 of the principal Regulations (equivalent amounts)(1) there shall be substituted—

“Prescribed equivalents

8.— (1) The prescribed equivalents of the lower and upper earnings limits and the primary and secondary thresholds, for the purposes of—

(a) sections 6(1), 6A(1), 8(1) and 9(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (which provide for liability for Class 1 contributions, notional payment of primary Class 1 contribution where earnings are not less than the lower earnings limit, the calculation of primary Class 1 contributions and the calculation of secondary Class 1 contributions respectively)(2), and

(b) sections 37(1) and 38A(1) of the Pension Schemes (Northern Ireland) Act 1993 (reduced rates of Class 1 contributions and rebates)(3),

shall be determined in accordance with the following provisions of this regulation.

(2) Subject to paragraphs (4) and (5) of this regulation, the prescribed equivalents of the lower and upper earnings limits shall be—

(a) where the earnings period is a multiple of a week, the amounts calculated by multiplying the lower and upper earnings limits (“the weekly limits”) by the corresponding multiple;

(b) where the earnings period is a month, the amounts calculated by multiplying each of the weekly limits by 41/3;

(c) where the earnings period is a multiple of a month, the amounts calculated by multiplying each of the weekly limits by 41/3 and multiplying each result by the corresponding multiple;

(d) in any other case, the amounts calculated by dividing each of the weekly limits by 7 and multiplying each result by the number of days in the earnings period concerned.

(3) Subject to paragraphs (4) and (5) of this regulation, the prescribed equivalents of the primary and secondary thresholds shall be—

(a) where the earnings period is a month, £329 in the case of the primary threshold and £365 in the case of the secondary threshold;

(b) where the earnings period is a year, £3,952 in the case of the primary threshold and £4,385 in the case of the secondary threshold;

(c) where the earnings period is a multiple of a week, the amounts calculated by dividing the relevant figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;

(d) where the earnings period is a multiple of a month, the amounts calculated by dividing the relevant figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;

(e) in any other case, the amounts calculated by dividing the relevant figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.

(4) The amounts determined in accordance with—

(a) paragraph (2)(b) and (c) of this regulation, and

(b) paragraph (3)(c) and (d) of this regulation,

if not whole pounds, shall be rounded up to the next whole pound.

(5) The amounts determined in accordance with—

(a) paragraph (2)(d) of this regulation, and

(b) paragraph (3)(e) of this regulation,

shall be calculated to the nearest £0.01, and any amount of £0.005 or less shall be disregarded.”

(1)

Regulation 8 was substituted by regulation 5 of S.R. 1999 No. 118.

(2)

Sections 6, 8 and 9 were substituted, and section 6A was inserted, by paragraphs 2 to 5 of Part I of Schedule 10 to the Welfare Reform and Pensions Act 1999.

(3)

1993 c. 49; section 37(1) was substituted by paragraph 95 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), and amended by paragraph 6(2) of Part II of Schedule 10 to the Welfare Reform and Pensions Act 1999. Section 38A was inserted by Article 134(4) of S.I. 1995/3213 (N.I. 22). Subsection (1) of section 38A was substituted by paragraph 96 of Schedule 6 to S.I. 1998/1506 (N.I. 10) and amended by paragraph 7(2) of Part II of Schedule 10 to the Welfare Reform and Pensions Act 1999.