The Social Security (Northern Ireland) Order 1998 No. 1506 (NI. 10)

PART III N.I. CONTRIBUTIONS

Amendments of the Administration Act N.I.

Class 1B contributions: supplemental N.I.

61.—(2) In subsection (5) of section 142 of that Act (destination of contributions), after paragraph (c) there shall be inserted the following paragraph—

(ca) in the case of Class 1B contributions, 0.9 per cent. of the amount estimated to be the aggregate of the emoluments and the amounts of income tax in respect of which those contributions were paid;