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Social Security Contributions and Benefits (Northern Ireland) Act 1992
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Changes over time for: Section 11
Alternative versions:
- 01/07/1992- Amendment
- 06/04/1993- Amendment
- 06/04/1994- Amendment
- 06/04/1995- Amendment
- 06/04/1996- Amendment
- 06/04/1997- Amendment
- 06/04/1998- Amendment
- 01/04/1999- Amendment
- 06/04/1999- Amendment
- 06/04/2000- Amendment
- 06/04/2001- Amendment
- 06/04/2002- Amendment
- 06/04/2003- Amendment
- 06/04/2004- Amendment
- 06/04/2005- Amendment
- 06/04/2006- Amendment
- 06/04/2007- Amendment
- 06/04/2008- Amendment
- 06/04/2009- Amendment
- 06/04/2011- Amendment
- 06/04/2012- Amendment
- 06/04/2013- Amendment
- 06/04/2014- Amendment
- 12/02/2015- Amendment
- 06/04/2017- Amendment
- 06/04/2018- Amendment
- 06/04/2019- Amendment
- 06/04/2020- Amendment
- 06/04/2021- Amendment
- 06/04/2022- Amendment
- 14/12/2022- Amendment
- 06/04/2023- Amendment
- 06/04/2024- Amendment
Changes to legislation:
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 24 November 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.
Changes to Legislation
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.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act modified by S.R. 2019/211 art. 2(2)(b) (This amendment not applied to legislation.gov.uk. Affecting Order revoked (19.12.2020) without ever being in force by S.R. 2020/347, arts. 1(1), 2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 167ZZ10(5) inserted by 2022 c. 5 (N.I.) s. 4 Sch. Pt. 2 para. 38
- s. 4C(5)(i)(j) repealed by 2008 c. 1 (N.I.) Sch. 4 para. 41(3)(c) Sch. 6 Pt. 7
- s. 5A para. 2 sum modified by S.R. 2022/231 art. 4(4)
- s. 11A(1)(eb) inserted by 2021 c. 26 Sch. 27 para. 14 (This amendment not applied to legislation.gov.uk. The existing section 11A of Act repealed by paragraph 4(2) of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57))
- s. 30B(3)(b) word substituted by S.I. 1995/3213 (N.I.) Sch. 2 Pt. 3 para. 14(b)
- s. 30B(4)(aa) inserted by S.I. 2015/2006 (N.I.) Sch. 9 para. 3
- s. 30B(4)(aa) word repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 8
- s. 35(1)(e) and word inserted by S.I. 2015/2006 (N.I.) art. 68(2)(a)
- s. 35(3)(za) inserted by S.I. 2015/2006 (N.I.) art. 68(2)(b)
- s. 45(2A)(a) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 1(3)(b)
- s. 45(2A)(b) substituted by 2012 c. 3 (N.I.) Sch. 3 para. 1(3)(c)
- s. 46(5) (6) added by 2008 c. 13 (N.I.) Sch. 3 para. 6(3)
- s. 46(5)(a) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 2
- s. 47(4A) inserted by 2008 c. 13 (N.I.) s. 81(6)
- s. 83A substituted for ss. 83, 84 by S.I. 1995/3213 (N.I.) Sch. 2 Pt. 2 para. 2
- s. 83A(1) words substituted by 2004 c. 33 Sch. 24 para. 90(a)
- s. 83A(2) words inserted by 2004 c. 33 Sch. 24 para. 90(b)
- s. 83A(3) words inserted by 2004 c. 33 Sch. 24 para. 90(b)
- s. 123(1)(ea) inserted by S.I. 2015/2006 (N.I.) art. 65(2)(a)
- s. 123(1)(ga) inserted by 2010 c. 13 (N.I.) s. 5(1)(a)
- s. 123(1C) inserted by S.I. 2015/2006 (N.I.) art. 65(2)(b)
- s. 123(6A) (6B) inserted by 2010 c. 13 (N.I.) s. 5(1)(b)
- s. 123A inserted by S.I. 2015/2006 (N.I.) art. 65(3)
- s. 123A transfer of functions by S.R. 2016/76 Sch. 4 Pt. 1
- s. 123A(2) words omitted by S.R. 2016/76 Sch. 6 para. 38
- s. 123A(4)(b) words omitted by S.R. 2016/76 Sch. 6 para. 38
- s. 129B-129F inserted (temp. until 31.12.2010) by 2007 c. 2 (N.I.) s. 31(1)
- s. 134(2A) inserted by 2010 c. 13 (N.I.) s. 15(2)
- s. 136(4)(ca) inserted by 2010 c. 13 (N.I.) s. 15(6)
- s. 136(4A) inserted by 2010 c. 13 (N.I.) s. 15(7)
- s. 146(2A) inserted by S.I. 2015/2006 (N.I.) Sch. 3 para. 3(c)
- s. 160(2)(aa) inserted by S.I. 2015/2006 (N.I.) art. 68(3)(a)
- s. 160(9)(da) inserted by S.I. 2015/2006 (N.I.) art. 68(3)(b)
- s. 167ZA(2)(ba) inserted by S.I. 2015/2006 (N.I.) art. 68(4)(a)
- s. 167ZA(3A) inserted by S.I. 2015/2006 (N.I.) art. 68(4)(b)
- s. 167ZB(2)(ba) inserted by S.I. 2015/2006 (N.I.) art. 68(5)(a)
- s. 167ZB(3A) inserted by S.I. 2015/2006 (N.I.) art. 68(5)(b)
- s. 167ZE(2A) inserted by 2015 c. 1 (N.I.) s. 12(3)(b)
- s. 167ZE(2B) inserted by 2015 c. 1 (N.I.) s. 12(3)(c)
- s. 167ZL(2)(ba) inserted by S.I. 2015/2006 (N.I.) art. 68(6)(a)
- s. 167ZL(8)(za) inserted by S.I. 2015/2006 (N.I.) art. 68(6)(c)
- s. 167ZU(2)(ca) inserted by S.I. 2015/2006 (N.I.) art. 69(2)
- s. 167ZU(4)(da) inserted by S.I. 2015/2006 (N.I.) art. 69(3)
- s. 167ZW(2)(ca) inserted by S.I. 2015/2006 (N.I.) art. 69(4)
- s. 167ZW(4)(da) inserted by S.I. 2015/2006 (N.I.) art. 69(5)
- s. 167ZY(5) words repealed by 2022 c. 18 (N.I.) Sch. 5
- s. 167ZZ9(2)(ba) inserted by 2022 c. 5 (N.I.) s. 4 Sch. Pt. 2 para. 37
- s. 169A inserted by S.I. 2015/2006 (N.I.) art. 68(7)
- s. 172(4B) inserted by 2012 c. 3 (N.I.) Sch. 3 para. 4(4)
- Sch. 4 Pt. 1 para. 2 repealed by 2007 c. 2 (N.I.) Sch. 8
- Sch. 4 Pt. 1 para. 2A repealed by 2007 c. 2 (N.I.) Sch. 8
- Sch. 4 Pt. 4 para. 1A repealed by 2007 c. 2 (N.I.) Sch. 8
- Sch. 4 Pt. 4 para. 2 repealed by 2007 c. 2 (N.I.) Sch. 8
- Sch. 4C inserted by 2008 c. 13 (N.I.) Sch. 2
- Sch. 4C para. 7(2)(c) inserted by 2012 c. 3 (N.I.) Sch. 3 para. 6(7)(b)
- Sch. 4C para. 7(3) inserted by 2012 c. 3 (N.I.) Sch. 3 para. 6(8)
- Sch. 4C para. 3 omitted by 2012 c. 3 (N.I.) Sch. 3 para. 6(3)
- Sch. 4C para. 7(2)(b) word inserted by 2012 c. 3 (N.I.) Sch. 3 para. 6(7)(a)
- Sch. 4C para. 1 words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(2)
- Sch. 4C para. 2 words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(2)
- Sch. 4C para. 5(b) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(4)
- Sch. 4C para. 6 words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(5)
- Sch. 4C para. 7(1) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(4)
- Sch. 4C para. 7(1) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 6(6)
- Sch. 5 para. 000A1(4) omitted by 2012 c. 3 (N.I.) Sch. 2 para. 3(2)
- Sch. 11 para. 2(i) inserted by S.I. 2015/2006 (N.I.) art. 68(8)(a)
- Sch. 11 para. 9 inserted by S.I. 2015/2006 (N.I.) art. 68(8)(b)
[F111Class 2 contributionsN.I.
(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)
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