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Social Security Contributions and Benefits (Northern Ireland) Act 1992

Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992 is up to date with all changes known to be in force on or before 21 December 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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  1. Introductory Text

  2. Part I ContributionsContributions

    Part IContributions Contributions

    1. Preliminary

      1. 1.Outline of contributory system.

      2. 2.Categories of earners.

      3. 3.“Earnings” and “earner”.

      4. 4.Payments treated as remuneration and earnings.

      5. 4A.Earnings of workers supplied by service companies etc.

      6. 4AA.Limited liability partnerships

      7. 4B.Earnings: power to make retrospective provision in consequence of retrospective tax legislation

      8. 4C.Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc

    2. Class 1 contributions

      1. 5.Earnings limits and thresholds for Class 1 contributions.

      2. 6.Liability for Class 1 contributions.

      3. 6A.Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.

      4. 7.“Secondary contributor”.

      5. 8.Calculation of primary Class 1 contributions.

      6. 9.Calculation of secondary Class 1 contributions.

      7. 9A.The age-related secondary percentage

      8. 9B.Zero-rate secondary Class 1 contributions for certain apprentices

    3. Class 1A contributions

      1. 10.Class 1A contributions ...

      2. 10ZA.Liability of third party provider of benefits in kind.

      3. 10ZB.Non-cash vouchers provided by third parties.

      4. 10ZBA.Liability of third party controller of sporting testimonial

      5. 10ZC.Class 1A contributions: power to make provision in consequence of retrospective tax legislation

    4. Class 1B contributions

      1. 10A.Class 1B contributions.

    5. Class 2 contributions

      1. 11.Class 2 contributions

      2. 11A.Relevant profits to be included in self assessment tax return

      3. 12.Late paid Class 2 contributions.

    6. Class 3 contributions

      1. 13.Class 3 contributions.

      2. 13A.Right to pay additional Class 3 contributions in certain cases

      3. 14.Restriction on right to pay Class 3 contributions.

    7. Class 3A contributions

      1. 14A.Class 3A contributions in return for units of additional pension

      2. 14B.Class 3A contributions: repayment

      3. 14C.Class 3A contributions: power to change eligibility or remove the option to pay

    8. Class 4 contributions

      1. 15.Class 4 contributions recoverable under the Income Tax Acts.

      2. 16.Destination of Class 4 contributions.

      3. 17.Exceptions, deferment and incidental matters relating to Class 4 contributions.

      4. 18.Class 4 contributions recoverable under regulations.

      5. 18A.Class 4 contributions: partnerships

    9. General

      1. 19.General power to regulate liability for contributions.

      2. 19A.Class 1, 1A or 1B contributions paid in error.

      3. 19B.Extended meaning of benefit” etc. in Part 1

  3. Part II Contributory Benefits

    1. Preliminary

      1. 20. Descriptions of contributory benefits.

      2. 21. Contribution conditions.

      3. 22. Earnings factors.

      4. 23. Provisions supplemental to ss. 21 and 22.

      5. 23A.Contributions credits for relevant parents and carers

      6. 24. Records of earnings and calculation of earnings factors in absence of records.

    2. Unemployment benefit

      1. 25. Unemployment benefit.

      2. 25A. Determination of days for which unemployment benefit is payable.

      3. 25B. Power to amend provisions as to days of entitlement.

      4. 26. Duration of unemployment benefit.

      5. 27. Interruption of employment in connection with trade dispute.

      6. 28. Unemployment benefit - other disqualifications, etc.

      7. 29. Exemptions from disqualification for unemployment benefit.

      8. 30. Abatement of unemployment benefit on account of payments of occupational or personal pension.

    3. Incapacity benefit

      1. 30A. Incapacity benefit: entitlement.

      2. 30B.Incapacity benefit: rate.

      3. 30C. Incapacity benefit: days and periods of incapacity for work.

      4. 30D. Incapacity benefit: construction of references to days of entitlement.

      5. 30DD. Incapacity benefit: reduction for pension payments and PPF periodic payments.

      6. 30E. Incapacity benefit: reduction for councillor’s allowance.

    4. Sickness benefit

      1. 31. Sickness benefit.

      2. 32. Sickness benefit - disqualifications, etc.

    5. Invalidity benefits

      1. 33. Invalidity pension.

      2. 34. Invalidity allowance.

    6. Maternity

      1. 35. State maternity allowance for employed or self-employed earner.

      2. 35A. Appropriate weekly rate of maternity allowance under section 35.

      3. 35B.State maternity allowance for participating wife or civil partner of self-employed earner

    7. Bereavement benefits: deaths before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation

      1. 36. Bereavement payment.

      2. 36A. Cases in which sections 37 to 41 apply.

      3. 37.Widowed mother’s allowance: deaths before 9 April 2001.

      4. 38.Widow’s pension: deaths before 9 April 2001.

      5. 39. Rate of widowed mother’s allowance and widow’s pension.

      6. 39A.Widowed parent’s allowance.

      7. 39B. Bereavement allowance where no dependent children.

      8. 39C.Rate of widowed parent’s allowance ...

      9. 40. Long-term incapacity benefit for widows.

      10. 41. Long-term incapacity benefit for widowers.

      11. 42. Entitlement under s. 40 or 41 after period of employment or training for work.

    8. Retirement pensions (Categories A and B)

      1. 43. Persons entitled to more than one retirement pension.

      2. 44.Category A retirement pension.

      3. 44A. Deemed earnings factors

      4. 44B.Deemed earnings factors: 2010–11 onwards

      5. 44C.Earnings factor credits

      6. 45. The additional pension in a Category A retirement pension.

      7. 45AA.Effect of working families' tax credit and disabled person's tax credit on earnings factor

      8. 45A. Effect of family credit and disability working allowance on earnings factor.

      9. 45B. Reduction of additional pension in Category A retirement pension: pension sharing.

      10. 46.Modifications of s. 45 for calculating the additional pension in certain benefits.

      11. 47. Increase of Category A retirement pension for invalidity.

      12. 48. Use of former spouse’s contributions.

      13. 48A.Category B retirement pension for married person or civil partner

      14. 48AA.Category B retirement pension for divorcee or former civil partner

      15. 48B. Category B retirement pension for widows and widowers.

      16. 48BB. Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.

      17. 48C. Category B retirement pension: general.

      18. 49. Category B retirement pension for women.

      19. 50. Rate of Category B retirement pension for women.

      20. 51.Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010

      21. 51ZA.Special provision for married person whose spouse changed gender

      22. 51A. Special provision for married people.

      23. 52. Special provision for surviving spouses.

      24. 53. Special provision for married women.

      25. 54. Category A and Category B retirement pensions: supplemental provisions.

      26. 55.Pension increase or lump sum where entitlement to retirement pension is deferred

    9. Shared additional pension

      1. 55A.Shared additional pension because of an old state scheme pension credit .

      2. 55AA.Shared additional pension because of a new state scheme pension credit

      3. 55B.Reduction of shared additional pension: pension sharing.

      4. 55C.Pension increase or lump sum where entitlement to shared additional pension is deferred

    10. Child’s special allowance

      1. 56. Child’s special allowance - existing beneficiaries.

    11. Provisions relating to unemployment benefit, sickness benefit and invalidity benefit

      1. 57. Determination of days for which benefit is payable.

      2. 58. Incapacity for work: work as councillor to be disregarded.

    12. Invalidity benefit - disqualifications, etc.

      1. 59. Invalidity benefit - disqualifications, etc.

    13. Partial satisfaction of contribution conditions

      1. 60. Partial satisfaction of contribution conditions.

      2. 60A.Failure to satisfy contribution condition in paragraph 5A of Schedule 3

      3. 61. Exclusion of increase of benefit for failure to satisfy contribution condition.

      4. 61ZA.Shortfall in contributions: people with units of additional pension

      5. 61ZB.Shortfall in contributions: people whose dead spouse or civil partner had units of additional pension

      6. 61ZC.Entitlement to more than one pension: sections 61ZA and 61ZB

      7. 61A. Contributions paid in error.

    14. Graduated retirement benefit

      1. 62. Graduated retirement benefit.

  4. Part III Non-Contributory Benefits

    1. 63. Descriptions of non-contributory benefits.

    2. Attendance allowance

      1. 64.Entitlement.

      2. 65. Period and rate of allowance.

      3. 66.Attendance allowance for the terminally ill.

      4. 67. Exclusions by regulation.

    3. Severe disablement allowance

      1. 68.. . . . . . . . . ....

      2. 69. Severe disablement allowance: age related addition.

    4. Carer’s allowance

      1. 70.Carer’s allowance.

    5. Disability living allowance

      1. 71.Disability living allowance.

      2. 72.The care component.

      3. 73.The mobility component.

      4. 74.Mobility component for certain persons eligible for invalid carriages.

      5. 75. Persons who have attained pensionable age.

      6. 76. Disability living allowance - supplementary.

    6. Guardian’s allowance

      1. 77. Guardian’s allowance.

    7. Benefits for the aged

      1. 78. Category C and Category D retirement pensions and other benefits for the aged.

      2. 79. Age addition.

  5. Part IV Increases for dependants

    1. Child dependants

      1. 80.Beneficiary’s dependent children.

      2. 81. Restrictions on increase - child not living with beneficiary, etc.

    2. Adult dependants

      1. 82. Short-term benefit: increase for adult dependants.

      2. 83. Pension increase (wife).

      3. 84. Pension increase (husband).

      4. 85. Pension increase (person with care of children or qualifying young persons).

      5. 86. Increase of woman’s invalidity pension (husband).

      6. 86A. Incapacity benefit: increase for adult dependants.

      7. 87. Rate of increase where associated retirement pension is attributable to reduced contributions.

      8. 88. Increases to be in respect of only one adult dependant.

    3. Miscellaneous

      1. 89. Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.

      2. 90. Beneficiaries under sections 68 and 70.

      3. 91. Effect of trade disputes on entitlement to increases.

      4. 92. Dependency increases: continuation of awards in cases of fluctuating earnings.

      5. 93. Dependency increases on termination of employment after period of entitlement to disability working allowance.

  6. Part V Benefit for Industrial Injuries

    1. General provisions

      1. 94. Right to industrial injuries benefit.

      2. 95. Relevant employments.

      3. 95A.Employment training schemes etc.

      4. 96. Persons treated as employers for certain purposes.

      5. 97. Accidents in course of illegal employments.

      6. 98. Earner acting in breach of regulations, etc.

      7. 99. Earner travelling in employer’s transport.

      8. 100. Accidents happening while meeting emergency.

      9. 101. Accident caused by another’s misconduct, etc.

    2. Sickness benefit

      1. 102. Sickness benefit in respect of industrial injury.

    3. Disablement pension

      1. 103. Disablement pension.

      2. 104. Increase where constant attendance needed.

      3. 105. Increase for exceptionally severe disablement.

    4. Other benefits and increases

      1. 106. Benefits and increases subject to qualifications as to time.

    5. Successive accidents

      1. 107. Adjustments for successive accidents.

    6. Prescribed industrial diseases, etc.

      1. 108. Benefit in respect of prescribed industrial diseases, etc.

      2. 109. General provisions relating to benefit under s. 108.

      3. 110. Respiratory diseases.

    7. Old cases

      1. 111. Workmen’s compensation, etc.

  7. Part VI Miscellaneous Provisions relating to Part I to V

    1. Earnings

      1. 112. Certain sums to be earnings.

    2. Disqualification and suspension

      1. 113. General provisions as to disqualification and suspension.

    3. Persons maintaining dependants, etc.

      1. 114. Persons maintaining dependants, etc.

    4. Special cases

      1. 115. Crown employment - Parts I to VI.

      2. 116. Her Majesty’s forces.

      3. 117. Mariners, airmen, etc.

      4. 118. Married women and widows.

      5. 119. Persons outside Northern Ireland.

      6. 120. Treatment of certain marriages.

    5. Interpretation

      1. 121.Interpretation of Parts I to VI and supplementary provisions.

  8. Part VII Income-Related Benefits

    1. General

      1. 122. Income-related benefits.

    2. Income support

      1. 123. Income support.

      2. 124. Severe hardship cases.

      3. 125.Trade disputes.

      4. 126. Effect of return to work.

    3. Family credit

      1. 127. Family credit.

    4. Disability working allowance

      1. 128. Disability working allowance.

    5. Housing benefit

      1. 129. Housing benefit.

      2. 129A.Appropriate maximum housing benefit

    6. General

      1. 130. Exclusions from benefit.

      2. 131. The applicable amount.

      3. 132. Income and capital.

      4. 132A.Effect of attaining qualifying age for state pension credit

      5. 133. Interpretation of Part VII and supplementary provisions.

  9. Part VIII The Social Fund

    1. 134. Payments out of the social fund.

    2. 135. Awards by social fund officers.

    3. 136. Principles of determination.

  10. Part 8A Health in pregnancy grant

    1. 136A.Entitlement

    2. 136B.Amount

  11. Part IX Child Benefit

    1. 137. Child benefit.

    2. 138.“Child” and “qualifying young person”

    3. 139. Meaning of “person responsible for child or qualifying young person”.

    4. 140. Exclusions and priority.

    5. 141. Rate of child benefit.

    6. 141A. Entitlement after death of child or qualifying young person

    7. 142. Presence in Northern Ireland.

    8. 142A. Persons subject to immigration control.

    9. 143. Interpretation of Part IX and supplementary provisions.

  12. Part X Christmas bonus for pensioners

    1. 144. Entitlement of pensioners to Christmas bonus.

    2. 145. Provisions supplementary to s. 144.

    3. 146. Interpretation of Part X.

  13. Part XI Statutory Sick Pay

    1. 147. Employer’s liability.

    2. The qualifying conditions

      1. 148. Period of incapacity for work.

      2. 149. Period of entitlement.

      3. 150. Qualifying days.

    3. Limitations on entitlement, etc.

      1. 151.Limitations on entitlement.

      2. 152. Notification of incapacity for work.

    4. Rate of payment, etc.

      1. 153.Rate of payment.

      2. 154. Recovery by employers of amounts paid by way of statutory sick pay.

      3. 155. Power to substitute provisions for s. 154(2).

      4. 155A. Power to provide for recovery by employers of sums paid by way of statutory sick pay.

      5. 155B.Funding of employers' statutory sick pay liabilities in relation to coronavirus

    5. Miscellaneous

      1. 156. Relationship with benefits and other payments, etc.

      2. 157. Crown employment - Part XI.

      3. 158. Special classes of persons.

      4. 159. Interpretation of Part XI and supplementary provisions.

  14. Part XII Statutory Maternity Pay

    1. 160. Statutory maternity pay - entitlement and liability to pay.

    2. 161. The maternity pay period.

    3. 162. Rate of statutory maternity pay

    4. 163. Funding of employers’ liabilities in respect of statutory maternity pay

    5. 164. Relationship with benefits and other payments, etc.

    6. 165. Crown employment - Part XII.

    7. 166. Special classes of persons.

    8. 167. Interpretation of Part XII, etc.

  15. PART XIIZA Statutory Paternity Pay

    1. Ordinary statutory paternity pay

      1. 167ZA. Entitlement: birth

      2. 167ZB. Entitlement: adoption

      3. 167ZBA.Entitlement: prospective adopters with whom looked after children are placed

      4. 167ZC. Entitlement: general

      5. 167ZD. Liability to make payments

      6. 167ZE. Rate and period of pay

    2. Additional statutory paternity pay

      1. 167ZEA.Entitlement to additional statutory paternity pay: birth

      2. 167ZEB.Entitlement to additional statutory paternity pay: adoption

      3. 167ZEC.Entitlement to additional statutory paternity pay: general

      4. 167ZED.Liability to make payments of additional statutory paternity pay

      5. 167ZEE.Rate and period of pay: additional statutory paternity pay

    3. Ordinary and additional statutory paternity pay: supplementary provisions

      1. 167ZF. Restrictions on contracting out

      2. 167ZG. Relationship with contractual remuneration

      3. 167ZH. Crown employment—Part XIIZA

      4. 167ZI. Special classes of person

      5. 167ZJ. Part XIZA: supplementary

      6. 167ZK.Power to apply Part XlIZA to other cases

  16. PART XIIZB STATUTORY ADOPTION PAY

    1. 167ZL. Entitlement

    2. 167ZLA.Entitlement: prospective adopters with whom looked after children are placed

    3. 167ZM. Liability to make payments

    4. 167ZN. Rate and period of pay

    5. 167ZO. Restrictions on contracting out

    6. 167ZP. Relationship with benefits and other payments, etc.

    7. 167ZQ. Crown employment—Part XIIZB

    8. 167ZR. Special classes of person

    9. 167ZS. Part XIIZB: supplementary

    10. 167ZT. Power to apply Part XIIZB to other cases

  17. PART 12ZC STATUTORY SHARED PARENTAL PAY

    1. 167ZU.Entitlement: birth

    2. 167ZV.Extent of entitlement and when payable: birth

    3. 167ZW.Entitlement: adoption

    4. 167ZX.Extent of entitlement and when payable: adoption

    5. 167ZY.Entitlement etc.: prospective adopters with whom looked after children are placed

    6. 167ZZ.Entitlement: general

    7. 167ZZ1.Liability to make payments

    8. 167ZZ2.Rate and period of pay

    9. 167ZZ3.Restrictions on contracting out

    10. 167ZZ4.Relationship with contractual remuneration

    11. 167ZZ5.Crown employment: Part 12ZC

    12. 167ZZ6.Special classes of person

    13. 167ZZ7.Part 12ZC: supplementary

    14. 167ZZ8.Power to apply Part 12ZC to other cases

  18. PART 12ZD STATUTORY PARENTAL BEREAVEMENT PAY

    1. 167ZZ9.Entitlement

    2. 167ZZ10.Entitlement: supplementary

    3. 167ZZ11.Liability to make payments

    4. 167ZZ12.Rate and period of pay

    5. 167ZZ13.Restrictions on contracting out

    6. 167ZZ14.Relationship with contractual remuneration

    7. 167ZZ15.Crown employment

    8. 167ZZ16.Special classes of person

    9. 167ZZ17.Supplementary

    10. 167ZZ18.Application in relation to stillbirths

    11. 167ZZ19.Application in relation to miscarriage

  19. PART XIIA INCAPACITY FOR WORK

    1. 167A. Test of incapacity for work.

    2. 167B. The own occupation test.

    3. 167C. Personal capability assessments.

    4. 167D. Incapacity for work: persons to be treated as incapable or capable of work.

    5. 167E. Incapacity for work: disqualification, etc.

    6. 167F. Incapacity for work: work as councillor to be disregarded.

    7. 167G. Incapacity for work: supplementary provisions.

  20. Part XIII General

    1. Interpretation

      1. 168. Application of Act in relation to territorial waters.

      2. 169. Age.

      3. 170.Interpretation.

    2. Subordinate legislation

      1. 171.Regulations and orders - general.

      2. 172.Assembly, etc. control of regulations and orders.

    3. Supplementary

      1. 173. Short title, commencement and extent.

  21. Social Security Contributions and Benefits (Northern Ireland) Act 1992

    1. SCHEDULE 1

      Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A

      1. Class 1 contributions where earner employed in more than one employment

        1. 1.(1) For the purposes of determining whether Class 1 contributions...

      2. Earnings not paid at normal intervals

        1. 2.Regulations made by the Inland Revenue may, for the purposes...

      3. Method of paying Class 1 contributions

        1. 3.(1) Where earnings are paid to an employed earner and...

      4. Prohibition on recovery of employer’s contributions

        1. 3A.(1) Subject to sub-paragraph (2) below, a person who is...

      5. Transfer of liability to be borne by earner

        1. 3B.(1) This paragraph applies where— (a) an election is jointly...

      6. General provisions as to Class 1 contributions

        1. 4.Regulations made by the Inland Revenue may, in relation to...

      7. Class 1A contributions

        1. 5.Regulations made by the Inland Revenue may—

      8. Class 1B contributions

        1. 5A.Regulations made by the Inland Revenue may make provision for...

      9. Power to combine collection of contributions with tax

        1. 6.(1) Regulations made by the Inland Revenue may—

      10. Special penalties in the case of certain returns

        1. 7.(1) This paragraph applies where regulations under sub-paragraph (1) of...

        2. 7A.(1) This paragraph applies where paragraph 7 above applies; and...

      11. Collection of contributions otherwise than through PAYE system

        1. 7B.(1) The Treasury may by regulations provide that, in such...

        2. 7BZA.(1) The Inland Revenue may by regulations provide for Class...

        3. 7BA.The Inland Revenue may by regulations provide for amounts in...

        4. 7BB.(1) Regulations may provide, in connection with maternity allowance under...

      12. Interest and penalties chargeable concurrently with Inland Revenue

        1. 7C.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      13. General regulation - making powers

        1. 8.(1) The appropriate authority may by regulations provide—

        2. 9.The Treasury may by regulations provide that—

      14. Sickness payments counting as remuneration

        1. 10.(1) The Treasury may by regulations make provision as to...

    2. SCHEDULE 2

      Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax

      1. Interpretation

        1. 1.In this Schedule— (a) “the Act of 1988” means the...

      2. Method of computing profits or gains

        1. 2.Subject to the following paragraphs, Class 4 contributions shall be...

      3. Reliefs

        1. 3.(1) For the purposes of computing the amount of profits...

      4. Partnerships

        1. 4.(1) Where a trade or profession is carried on by...

      5. Trustees, etc.

        1. 5.In any circumstances in which apart from this paragraph a...

      6. Other provisions

        1. 6.(1) Section 86 of the Taxes Management Act 1970 (interest...

        2. 7.Where an assessment has become final and conclusive for the...

        3. 8.The provisions of Part V of the Taxes Management Act...

      7. Husband and wife - 1989-90 and previous years of assessment

        1. 9.(1) For the year 1989-90 and previous years of assessment...

    3. SCHEDULE 3

      Contribution Conditions for Entitlement to Benefit

      1. Part I The Conditions

        1. Unemployment benefit

          1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. Short-term incapacity benefit

          1. 2.(1) The contribution conditions for short-term incapacity benefit are the...

        3. Maternity allowance

          1. 3.(1) Subject to sub-paragraph (2) below, the contribution condition for...

        4. Bereavement payment

          1. 4.(1) The contribution condition for a bereavement payment is that—...

        5. Widowed mother’s allowance , widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)

          1. 5.(1) This paragraph sets out the contribution conditions for—

          2. 5A.(1) This paragraph applies to— (a) a Category A retirement...

        6. Child’s special allowance

          1. 6.(1) The contribution condition for a child’s special allowance is...

      2. Part II Satisfaction of Conditions in Early Years of Contribution

        1. 7.(1) Sub-paragraph (3) below shall apply where a claim is...

        2. 8.Where a person claims short-term incapacity benefit, he shall be...

        3. 9.Where a claim is made for a bereavement payment ,...

    4. SCHEDULE 4

      Rates of Benefits, etc.

      1. PART I CONTRIBUTORY PERIODICAL BENEFITS

      2. PART II BEREAVEMENT PAYMENT

      3. PART III NON-CONTRIBUTORY PERIODICAL BENEFITS

      4. PART IV INCREASES FOR DEPENDANTS

      5. PART V RATE OF INDUSTRIAL INJURIES BENEFIT

    5. SCHEDULE 4A

      Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)

      1. PART I THE AMOUNT

        1. 1.(1) The amount referred to in section 45(2)(c) above is...

      2. PART II SURPLUS EARNINGS FACTOR

        1. 2.(1) This Part of this Schedule applies if for the...

      3. PART III CONTRACTED-OUT EMPLOYMENT, ETC.

        1. Introduction

          1. 3.(1) This Part of this Schedule applies if the following...

        2. The amount

          1. 4.The amount for the year is amount C where—

        3. Amount A

          1. 5.(1) Amount A is to be calculated as follows.

        4. Amount B (first case)

          1. 6.(1) Amount B is to be calculated in accordance with...

        5. Amount B (second case)

          1. 7.(1) Amount B is to be calculated in accordance with...

        6. Interpretation

          1. 8.(1) In this Part of this Schedule “ salary related...

      4. PART IV OTHER CASES

        1. 9.The Department may make regulations containing provisions for finding the...

    6. SCHEDULE 4B

      Additional Pension: Accrual Rates for Purposes of Section 45(2)(d)

      1. PART 1 AMOUNT FOR PURPOSES OF SECTION 45(2)(D)

        1. 1.(1) The amount referred to in section 45(2)(d) above is...

      2. PART 2 NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT

        1. Application

          1. 2.This Part applies to a relevant year if —

        2. Appropriate amount for year

          1. 3.The appropriate amount for the year for the purposes of...

          2. 4.(1) Where the final relevant year is 2015-16 or an...

          3. 5.The earnings-related amount for the year is calculated as follows—...

      3. PART 3 CONTRACTED-OUT EMPLOYMENT

        1. Application

          1. 6.This Part applies to a relevant year if —

        2. Appropriate amount for year

          1. 7.The appropriate amount for the year for the purposes of...

        3. Amount A: assumed earnings factor not exceeding LET

          1. 8.(1) Amount A is calculated in accordance with this paragraph...

        4. Amount A: assumed earnings factor exceeding LET

          1. 9.(1) Amount A is calculated in accordance with this paragraph...

        5. Amount B

          1. 10.(1) Amount B is calculated as follows—

      4. PART 4 OTHER CASES

        1. 11.The Department may make regulations containing provision for finding for...

      5. PART 5 INTERPRETATION

        1. 12.In this Schedule— “ assumed surplus ”, in relation to...

        2. 13.(1) “ The FRAA ” means the flat rate accrual...

    7. SCHEDULE 5

      Pension Increase or Lump Sum Where Entitlement to Retirement Pension is Deferred

      1. Choice between increase of pension and lump sum where pensioner’s entitlement is deferred

        1. A1.(1) Where a person’s entitlement to a Category A or...

      2. Increase of pension where pensioner’s entitlement is deferred

        1. 1.(1) This paragraph applies where a person’s entitlement to a...

        2. 2.(1) Subject to paragraph 3 below, a person is entitled...

        3. 2A.(1) This paragraph applies where— (a) a person’s entitlement to...

        4. 3.(1) Regulations may provide that sub-paragraphs (1) to (3) of...

      3. Lump sum where pensioner’s entitlement is deferred

        1. 3A.(1) This paragraph applies where— (a) a person’s entitlement to...

      4. Calculation of lump sum

        1. 3B.(1) The lump sum is the accrued amount for the...

      5. Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement

        1. 3C.(1) Subject to paragraph 8, this paragraph applies where—

      6. Increase of pension where pensioner’s deceased spouse or civil partner has deferred entitlement

        1. 4.(1) Subject to paragraph 8, this paragraph applies where a...

        2. 5.(1) Where— (a) a widow, widower or surviving civil partner...

        3. 5A.(1) This paragraph applies where W (referred to in paragraph...

        4. 6.(1) This paragraph applies where W (referred to in paragraph...

        5. 6A.(1) This paragraph applies where W (referred to in paragraph...

        6. 7.(1) For the purposes of paragraphs 5 to 6A above,...

        7. 7ZA.(1) This paragraph modifies paragraphs 5A to 6A in cases...

      7. Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement

        1. 7A.(1) This paragraph applies where a person to whom paragraph...

      8. Calculation of widowed person’s or surviving civil partner's lump sum

        1. 7B.(1) The widowed person’s or surviving civil partner's lump sum...

      9. Supplementary

        1. 7C.(1) Any lump sum calculated under paragraph 3B or 7B...

      10. Married couples and civil partners

        1. 8.(1) For the purposes of paragraphs 1 to 3 above...

      11. Uprating

        1. 9.The sums which are the increases in the rates of...

    8. SCHEDULE 5A

      Pension Increase or Lump Sum Where Entitlement to Shared Additional Pension is Deferred

      1. Choice between pension increase and lump sum where entitlement to shared additional pension is deferred

        1. 1.(1) Where a person’s entitlement to a shared additional pension...

      2. Increase of pension where entitlement deferred

        1. 2.(1) This paragraph applies where a person’s entitlement to a...

      3. Calculation of increment

        1. 3.(1) A person is entitled to an increment under this...

      4. Lump sum where entitlement to shared additional pension is deferred

        1. 4.(1) This paragraph applies where— (a) a person’s entitlement to...

      5. Calculation of lump sum

        1. 5.(1) The lump sum is the accrued amount for the...

    9. SCHEDULE 6

      Assessment of Extent of Disablement

      1. General provisions as to method of assessment

        1. 1.For the purposes of section . . . 103 above...

        2. 2.Provision may be made by regulations for further defining the...

        3. 3.Regulations under paragraph 1(d) or 2 above may include provision—...

      2. Severe disablement allowance

        1. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. Disablement benefit

        1. 6.(1) Subject to sub-paragraphs (2) and (3) below, the period...

        2. 7.An assessment for the purposes of section 103 above and...

      4. Special provision as to entitlement to constant attendance allowance, etc.

        1. 8.(1) For the purpose of determining whether a person is...

    10. SCHEDULE 7

      Industrial Injuries Benefits

      1. Part I Unemployability Supplement

        1. Availability

          1. 1.This Part of this Schedule applies only in relation to...

        2. Rate and duration

          1. 2.(1) The weekly rate of a disablement pension shall, if...

        3. Increase of unemployability supplement

          1. 3.(1) Subject to the following provisions of this paragraph, if...

        4. Increase for beneficiary’s dependent children and qualifying young persons

          1. 4.(1) Subject to the provisions of this paragraph and paragraph...

        5. Additional provisions as to increase under paragraph 4

          1. 5.(1) An increase under paragraph 4 above of any amount...

        6. Increase for adult dependants

          1. 6.(1) The weekly rate of a disablement pension where the...

        7. Earnings to include occupational and personal pensions for purposes of disablement pension

          1. 7.(1) Except as may be prescribed, any reference to earnings...

        8. Dependency increases: continuation of awards in cases of fluctuating earnings

          1. 8.(1) Where a beneficiary— (a) has been awarded an increase...

      2. Part II Disablement Gratuity

        1. 9.(1) An employed earner shall be entitled to a disablement...

      3. Part III Increase of Disablement Pension During Hospital Treatment

        1. 10.(1) This Part of this Schedule has effect in relation...

      4. Part IV Reduced Earnings Allowance

        1. 11.(1) Subject to the provisions of this paragraph, an employed...

        2. Supplementary

          1. 12.(1) A person who on 10th April 1988 or 9th...

      5. Part V Retirement Allowance

        1. 13.(1) Subject to the provisions of this Part of this...

      6. Part VI Industrial Death Benefit

        1. Introductory

          1. 14.(1) This Part of this Schedule only has effect in...

        2. Widow’s benefit (entitlement)

          1. 15.(1) The widow of the deceased shall be entitled to...

        3. Widow’s benefit (rate)

          1. 16.(1) The weekly rate of a pension payable under paragraph...

        4. Widower’s benefit (entitlement and rate)

          1. 17.(1) The widower of the deceased shall be entitled to...

        5. Deceased's family

          1. 18.(1) Subject to paragraph 19 below, where at his death...

        6. Limits of entitlement to industrial death benefit in respect of children and qualifying young persons

          1. 19.Where two or more persons satisfy the conditions, in respect...

        7. Death of person with constant attendance allowance

          1. 20.(1) If a person dies at a time when—

        8. Pulmonary disease

          1. 21.(1) If a person dies as a result of any...

    11. SCHEDULE 8

      Industrial Injuries and Diseases (Old Cases)

      1. Part I Workmen’s Compensation and Industrial Diseases Benefit in Respect of Employment before 5th July 1948

        1. Continuation of workmen’s compensation

          1. 1.The Workmen’s Compensation Acts and any other enactment repealed by...

        2. Regulations to provide for supplementing workmen’s compensation

          1. 2.(1) The Department may, with the consent of the Department...

        3. Provisions supplementary to paragraph 2

          1. 3.(1) For the purposes of paragraph 2 above—

      2. Part II Regulations Providing for Benefit for Pre-1948 Cases

        1. 4.(1) This paragraph applies to any person who is or...

      3. Part III Interpretation

        1. 5.(1) In this Schedule, except where the context otherwise requires—...

    12. SCHEDULE 9

      Exclusions from Entitlement to Child Benefit

      1. Children and qualifying young persons in detention, care, etc.

        1. 1.(1) Except where regulations otherwise provide, no person shall be...

      2. ...

        1. 2.(1) No person shall be entitled to child benefit by...

      3. Married children and qualifying young persons

        1. 3.Except where regulations otherwise provide, no person shall be entitled...

      4. Persons exempt from tax

        1. 4.Except where regulations otherwise provide, no person shall be entitled...

      5. Children entitled to severe disablement allowance

        1. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    13. SCHEDULE 10

      Priority Between Persons Entitled to Child Benefit

      1. Person with prior award

        1. 1.(1) Subject to sub-paragraph (2) below, as between a person...

      2. Person having child or qualifying young person living with him

        1. 2.Subject to paragraph 1 above, as between a person entitled...

      3. Opposite-sex spouses or civil partners

        1. 3.Subject to paragraphs 1 and 2 above, as between a...

      4. Parents

        1. 4.(1) Subject to paragraphs 1 to 3 above, as between...

      5. Other cases

        1. 5.As between persons not falling within paragraphs 1 to 4...

      6. Supplementary

        1. 6.(1) Any election under this Schedule shall be made in...

    14. SCHEDULE 11

      Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not Arise

      1. 1.A period of entitlement does not arise in relation to...

      2. 1A.Regulations under paragraph 1 above must be made with the...

      3. 2.The circumstances are that— (a) . . . . ....

      4. 3.In this Schedule “relevant date” means the date on which...

      5. 4.(1) Paragraph 2(b) above does not apply in any case...

      6. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 5A.(1) Paragraph 2(d)(i) above does not apply if, at the...

      8. 6.For the purposes of paragraph 2(f) above, if an employee...

      9. 7.Paragraph 2(g) above does not apply in the case of...

      10. 8.Paragraph 2(h) above does not apply in relation to an...

    15. SCHEDULE 12

      Relationship of Statutory Sick Pay with Benefits and Other Payments, etc.

      1. The general principle

        1. 1.Any day which— (a) is a day of incapacity for...

      2. Contractual remuneration

        1. 2.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

      3. Incapacity benefit

        1. 3.(1) This paragraph and paragraph 4 below have effect to...

        2. 4.(1) Where a period of entitlement as between an employee...

      4. Incapacity benefit for widows and widowers

        1. 5.Paragraph 1 above does not apply for the purpose of...

      5. Unemployability supplement

        1. 6.Paragraph 1 above does not apply in relation to paragraph...

    16. SCHEDULE 13

      Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc.

      1. The general principle

        1. 1.Except as may be prescribed, a day which falls within...

      2. Incapacity benefit

        1. 2.(1) Regulations may provide that in prescribed circumstances a day...

      3. Contractual remuneration

        1. 3.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

    17. TABLE OF DERIVATIONS

      1. Note: 1. The following abbreviations are used in this Table:—...

      2. 2.The Table does not contain any entries in respect of...

      3. 3.The Table does not show the effect of transfer of...

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