- Latest available (Revised)
- Original (As enacted)
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 11 is up to date with all changes known to be in force on or before 03 September 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.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
(1)This section applies if an earner is in employment as a self-employed earner in a tax year (the “relevant tax year”).
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)“Relevant profits” means profits, from the employment, in respect of which Class 4 contributions are payable under section 15 for the relevant tax year (or would be payable if the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable).
[F3(4)For the purposes of this Act—
F4(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)the “small profits threshold” is £6,725.]
F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F6(5A)Subsection (5B) applies to an earner who has, for the relevant tax year, relevant profits of, or exceeding, the small profits threshold. F7...
(5B)An earner to whom this subsection applies is treated, for relevant purposes, as having actually paid a Class 2 contribution F8... in respect of each week in the relevant tax year that the earner is in the employment.
(5C)“For relevant purposes” means for the purposes of provision made by or under an enactment that—
(a)is provision relating to benefits, or any other entitlement, provided for by or under an enactment, and
(b)applies by reference (however framed) to Class 2 contributions (whether or not the provision refers to contributions treated as paid).]
(6)If the earner does not have relevant profits of, or exceeding, the small profits threshold, the earner may pay a Class 2 contribution of [F9£3.45] in respect of any week in the relevant tax year that the earner is in the employment.
(7)No Class 2 contributions are to be paid [F10or treated as paid] under this section in respect of any week in the relevant tax year—
(a)before that in which the earner attains the age of 16, or
(b)after that in which the earner attains pensionable age.
(8)The Treasury may by regulations make provision so that, in relation to an earner, the Class 2 contribution in respect of a week is higher than that specified in [F11subsection] (6) where—
(a)in respect of any employment of the earner, the earner is treated by regulations made under section 2(2)(b) as being a self-employed earner, and
(b)in any period or periods the earner has earnings from that employment and—
(i)those earnings are such that (disregarding their amount) the earner would be liable for Class 1 contributions in respect of them if the earner were not so treated in respect of the employment, and
(ii)no Class 4 contribution is payable in respect of the earnings by virtue of regulations under section 18(1).
(9)The Treasury may by regulations—
(a)modify the meaning of “relevant profits”;
(b)provide that Class 2 contributions under subsection (6) may not be paid—
(i)if the employment or the earner is of a prescribed description, or
(ii)in prescribed circumstances.
(10)Regulations under subsection (9)(a) may amend this section.
(11)Regulations under subsection (9)(b) are to be made with the concurrence of the Department.]
Textual Amendments
F1Ss. 11, 11A substituted for s. 11 (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 12, 36
F2S. 11(2) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(a)(3)
F3S. 11(4) substituted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 3(3)
F4S. 11(4)(a) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(b)(3)
F5S. 11(5) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(c)(3)
F6S. 11(5A)-(5C) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 3(4)
F7Words in s. 11(5A) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(d)(3)
F8Words in s. 11(5B) omitted (6.4.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(e)(3)
F9Sum in s. 11(6) substituted (6.4.2023) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (S.I. 2023/236), regs. 1, 3(a)
F10Words in s. 11(7) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 3(5)
F11Word in s. 11(8) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 3(2)(f)(3)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: