- Latest available (Revised)
- Point in Time (06/05/2014)
- Original (As enacted)
Version Superseded: 12/10/2015
Point in time view as at 06/05/2014. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Social Security Administration Act 1992, Section 162 is up to date with all changes known to be in force on or before 04 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)Contributions received by the [F1Inland Revenue] F2... shall be paid by [F1them] into the National Insurance Fund after deducting F3... the appropriate national health service allocation F3... .
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F5(2A)[F6The reference to contributions in subsection (1) above includes] payments on account of contributions made in accordance with regulations under section 3(5) of the Contributions and Benefits Act (Payments on account of directors's contributions.)]
(3)The additions paid under section 1(5) of the Contributions and Benefits Act shall be paid, in accordance with any directions given by the Treasury, into the National Insurance Fund.
[F7(4)There shall be paid into the National Insurance Fund—
(a)so much of any interest recovered by the Inland Revenue by virtue of paragraph 6 of Schedule 1 to the Contributions and Benefits Act [F8or section 101 of the Finance Act 2009] [F9, or from persons in Great Britain by virtue of paragraph 6 of Schedule 2 to [F10the Contributions and Benefits Act,]] as remains after the deduction by them of any administrative costs attributable to its recovery,
(b)the amounts apportioned to [F11contributions] under sub-paragraph (6) of Paragraph 7 of Schedule 1 to the Contributions and Benefits Act in respect of the penalties mentioned in that sub-paragraph, and
(c)so much of any penalty otherwise imposed by virtue of that paragraph and recovered by the Inland Revenue as remains after the deduction by them of any administrative costs attributable to its recovery.]
F12(4ZA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F13(4ZB)[F14Subsection (4)(b) and (c)] above shall have effect notwithstanding any provision which treats a penalty under section 98 or 98A of the Taxes Management Act 1970 as if it were tax charged in an assessment and due and payable.]
[F15(4A)The sums recovered by the [F16Inland Revenue] under regulations made under paragraph 7A[F17, 7B or 7BZA] of Schedule 1 to the Contributions and Benefits Act in respect of interest or penalties shall be paid into the National Insurance Fund.]
(5)In subsection (1) above “the appropriate national health service allocation” means [F18[F1950] per cent of the product of the additional rate together with] —
(a)in the case of primary Class 1 contributions, [F202.05] per cent. of the amount estimated to be that of [F21so much of the earnings in respect of which those contributions were paid as exceeded [F22the primary threshold] but did not exceed the upper earnings limit;]
(b)in the case of secondary Class 1 contributions, [F231.9] per cent. of the amount estimated to be that of the [F24total] earnings in respect of which [F25primary Class 1 contributions] were paid;
(c)in the case of Class 1A contributions, [F231.9] per cent. of the amount estimated to be the aggregate of the [F26general earnings] used in calculating those contributions;
[F27(ca)in the case of Class 1B contributions, [F231.9] per cent of the amount estimated to be the aggregate of the [F28general earnings] and the amounts of income tax in respect of which those contributions were paid;]
(d)in the case of Class 2 contributions, 15.5 per cent. of the amount estimated to be the total of those contributions;
(e)in the case of Class 3 contributions, 15.5 per cent. of the amount estimated to be the total of those contributions; and
(f)in the case of Class 4 contributions, [F292.15 per cent of the amount estimated to be that of so much of the profits or gains, or earnings, in respect of which those contributions were paid as exceeded the lower limit specified in paragraph (a) of subsection (3) of section 15, and in paragraph (a) of subsection (1A) of section 18, of the Contributions and Benefits Act but did not exceed the upper limit specified in those subsections.]
[F30(5A)In subsection (5) above “the product of the additional rate” means the amount estimated to be the aggregate of—
(a)so much of the total of primary Class 1 contributions as is attributable to section 8(l)(b) of the Contributions and Benefits Act (additional primary percentage);
(b)so much of the total of Class 4 contributions under section 15 of that Act as is attributable to subsection (3)(b) of that section (additional Class 4 percentage); and
(c)so much of the total of Class 4 contributions payable by virtue of section 18 of that Act as is attributable to subsection (1A)(B) of that section (additional Class 4 percentage).]
(6)In [F31subsections (5) and (5A)] above “estimated” means estimated by the [F32Inland Revenue] in any manner which after consulting the Government Actuary or the Deputy Government Actuary [F32the Inland Revenue consider] to be appropriate and which the Treasury has approved.
[F33(6A)In the case of earners paid other than weekly, the reference in paragraph (a) of subsection (5) above to [F34the primary threshold or the upper earnings limit] shall be taken as a reference to the equivalent of [F34that threshold or limit prescribed under section 5(4)] of the Contributions and Benefits Act.]
(7)[F35The Treasury may] by order amend any of paragraphs (a) to (f) of subsection (5) above in relation to any tax year, by substituting for the percentage for the time being specified in that paragraph a different percentage.
(8)No order under section (7) above shall substitute a figure which represents an increase or decrease in the appropriate national health service allocation of more than—
(a)0.1 per cent. of the relevant earnings, in the case of paragraph (a) or (b);
(b)0.1 per cent. of the relevant aggregate, in the case of paragraph (c) [F36or (ca)];
(c)4 per cent. of the relevant contributions, in the case of paragraph (d) or (e); or
(d)0.2 per cent. of the relevant earnings, in the case of paragraph (f).
(9)From the national health service allocation in respect of contributions of any class there shall be deducted such amount as the [F37Inland Revenue] may estimate to be the portion of the total expenses incurred by [F38them] or any other government department in collecting contributions of that class which is fairly attributable to that allocation, and [F39the remainder shall be paid the Inland Revenue to the Secretary of State towards] the cost—
(a)of the national health service in England;
(b)of that service in Wales; and
(c)of that service in Scotland,
in such shares as the Treasury may determine.
(10)The [F40Inland Revenue] shall pay any amounts deducted in accordance with subsection (9) above into the Consolidated Fund.
F41(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(12)The [F42Inland Revenue] may make regulations modifying this section, in such manner as [F43they think] appropriate, in relation to the contributions of persons referred to in the following sections of the Contributions and Benefits Act—
(a)section 116(2) (H.M. forces);
(b)section 117(1) (mariners, airmen, etc.);
(c)section 120(1) (continental shelf workers),
and in relation to any contributions which are reduced under section 6(5) of that Act.
Textual Amendments
F1Words in s. 162(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(2); S.I. 1999/527, art. 2(b), Sch. 2
F2Words in s. 162(1) repealed (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), s. 25(1), Sch. 2; S.I. 1997/1577, art. 2, Sch.
F3Words in s. 162(1) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 2
F4S. 162(2) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 2
F5S. 162(2A) inserted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(1); S.I. 1998/2209, art. 2(a), Sch. Pt. 1
F6Words in s. 162(2A) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 19(2)
F7S. 162(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 28(2); S.I. 1999/527, art. 2(b), Sch. 2
F8Words in s. 162(4)(a) inserted (with effect in relation to payments which are due and payable in respect of the tax year 2014-15 and subsequent tax years) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 5(a) (with art. 1(2))
F9Words in s. 162(4)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 19(3)
F10Words in s. 162(4)(a) substituted (with effect in relation to payments which are due and payable in respect of the tax year 2014-15 and subsequent tax years) by The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 5(b) (with art. 1(2))
F11Word in s. 162(4)(b) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(4); S.I. 1999/527, art. 2(b), Sch. 2
F12S. 162(4ZA) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(3)(a), Sch. 2; S.I. 2004/1943, art. 5(a)(iii)
F13S. 162(4ZA)(4ZB) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 12; S.I. 1999/527, art. 2(b), Sch. 2
F14Words in s. 162(4ZB) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(3)(b); S.I. 2004/1943, art. 5(a)(iii)
F15S.s. 162(4A) inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(2); S.I. 1999/526, art. 2
F16Words in s. 162(4A) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 28(3); S.I. 1999/527, art. 2(b), Sch. 2
F17Words in s. 162(4A) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(3)(c); S.I. 2004/1943, art. 5(a)(iii)
F18Words in s. 162(5) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(a), 8(2)
F19Figure in s. 162(5) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 3, 13(1)
F20Figure in s. 162(5)(a) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(b), 8(2)
F21Words in s. 162(5)(a) substituted (with retrospective effect from 1.7.1992) by Social Security (Contributions) Act 1994 (c. 1), s. 2(1) (with s. 2(3))
F22Words in s. 162(5)(a) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 9(2)(a); S.I. 1999/3420, art. 2
F23Figure in s. 162(5)(b)(c)(ca) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(c), 8(2)
F24Word in s. 162(5)(b) inserted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 9(2)(b); S.I. 1999/3420, art. 2
F25Words in s. 162(5)(b) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(3); S.I. 1999/418, art. 2
F26Words in s. 162(5)(c) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 189(2) (with Sch. 7)
F27S. 162(5)(ca) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss 65(2), 87(2); S.I. 1998/2209, art. 2, Sch. Pts. II, III
F28Words in s. 162(5)(ca) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 189(3) (with Sch. 7)
F29Words in s. 162(5)(f) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(2)(d), 8(2)
F30S. 162(5A) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 4(3), 8(2)
F31Words in s. 162(6) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 19(4)
F32Words in s. 162(6) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(6); S.I. 1999/527, art. 2(b), Sch. 2
F33S. 162(6A) inserted (with retrospective effect from 1.7.1992) by Social Security (Contributions) Act 1994 (c. 1), s. 2(2) (with s. 2(3))
F34Words in s. 162(6A) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 9(3); S.I. 1999/3420, art. 2
F35Words in s. 162(7) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(7); S.I. 1999/527, art. 2(b), Sch. 2
F36Words in s. 162(8)(b) inserted (8.9.1998 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 99(4); S.I. 1998/2209, art. 2, Sch. Pts. II, III
F37Words in s. 162(9) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(8)(a); S.I. 1999/527, art. 2(b), Sch. 2
F38Word in s. 162(9) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(8)(b); S.I. 1999/527, art. 2(b), Sch. 2
F39Words in s. 162(9) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(8)(c); S.I. 1999/527, art. 2(b), Sch. 2
F40Words in s. 162(10) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(9); S.I. 1999/527, art. 2(b), Sch. 2
F41S. 162(11) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(10), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2
F42Words in s. 162(12) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(11)(a); S.I. 1999/527, art. 2(b), Sch. 2
F43Words in s. 162(12) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 52(11)(b); S.I. 1999/527, art. 2(b), Sch. 2
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.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
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: