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- Original (As enacted)
Social Security Contributions and Benefits (Northern Ireland) Act 1992 is up to date with all changes known to be in force on or before 01 February 2025. There are changes that may be brought into force at a future date.
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You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.
Part I ContributionsContributionsPrevious MatchNext Match
Part IContributions ContributionsPrevious MatchNext Match
PreliminaryPrevious MatchNext Match
4.Payments treated as remuneration and earnings.Previous MatchNext Match
4A.Earnings of workers supplied by service companies etc.Previous MatchNext Match
4B.Earnings: power to make retrospective provision in consequence of retrospective tax legislationPrevious MatchNext Match
4C.Power to make provision in consequence of provision made by or by virtue of section 4B(2) etcPrevious MatchNext Match
Class 1 contributionsPrevious MatchNext Match
5.Earnings limits and thresholds for Class 1 contributions.Previous MatchNext Match
6.Liability for Class 1 contributions.Previous MatchNext Match
6A.Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.Previous MatchNext Match
8.Calculation of primary Class 1 contributions.Previous MatchNext Match
9.Calculation of secondary Class 1 contributions.Previous MatchNext Match
9A.The age-related secondary percentagePrevious MatchNext Match
9B.Zero-rate secondary Class 1 contributions for certain apprenticesPrevious MatchNext Match
Class 1A contributionsPrevious MatchNext Match
10ZA.Liability of third party provider of benefits in kind.Previous MatchNext Match
10ZB.Non-cash vouchers provided by third parties.Previous MatchNext Match
10ZBA.Liability of third party controller of sporting testimonialPrevious MatchNext Match
10ZC.Class 1A contributions: power to make provision in consequence of retrospective tax legislationPrevious MatchNext Match
Class 4 contributionsPrevious MatchNext Match
15.Class 4 contributions recoverable under the Income Tax Acts.Previous MatchNext Match
16.Destination of Class 4 contributions.Previous MatchNext Match
17.Exceptions, deferment and incidental matters relating to Class 4 contributions.Previous MatchNext Match
18.Class 4 contributions recoverable under regulations.Previous MatchNext Match
18A.Class 4 contributions: partnershipsPrevious MatchNext Match
Part II Contributory BenefitsPrevious MatchNext Match
PreliminaryPrevious MatchNext Match
20. Descriptions of contributory benefits.Previous MatchNext Match
23. Provisions supplemental to ss. 21 and 22.Previous MatchNext Match
23A.Contributions credits for relevant parents and carersPrevious MatchNext Match
24. Records of earnings and calculation of earnings factors in absence of records.Previous MatchNext Match
Unemployment benefitPrevious MatchNext Match
25A. Determination of days for which unemployment benefit is payable.Previous MatchNext Match
25B. Power to amend provisions as to days of entitlement.Previous MatchNext Match
26. Duration of unemployment benefit.Previous MatchNext Match
27. Interruption of employment in connection with trade dispute.Previous MatchNext Match
28. Unemployment benefit - other disqualifications, etc.Previous MatchNext Match
29. Exemptions from disqualification for unemployment benefit.Previous MatchNext Match
30. Abatement of unemployment benefit on account of payments of occupational or personal pension.Previous MatchNext Match
Incapacity benefitPrevious MatchNext Match
30A. Incapacity benefit: entitlement.Previous MatchNext Match
30C. Incapacity benefit: days and periods of incapacity for work.Previous MatchNext Match
30D. Incapacity benefit: construction of references to days of entitlement.Previous MatchNext Match
30DD. Incapacity benefit: reduction for pension payments and PPF periodic payments.Previous MatchNext Match
30E. Incapacity benefit: reduction for councillor’s allowance.Previous MatchNext Match
MaternityPrevious MatchNext Match
35. State maternity allowance for employed or self-employed earner.Previous MatchNext Match
35A. Appropriate weekly rate of maternity allowance under section 35.Previous MatchNext Match
35B.State maternity allowance for participating wife or civil partner of self-employed earnerPrevious MatchNext Match
Bereavement benefits: deaths before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operationPrevious MatchNext Match
36A. Cases in which sections 37 to 41 apply.Previous MatchNext Match
37.Widowed mother’s allowance: deaths before 9 April 2001.Previous MatchNext Match
38.Widow’s pension: deaths before 9 April 2001.Previous MatchNext Match
39. Rate of widowed mother’s allowance and widow’s pension.Previous MatchNext Match
39B. Bereavement allowance where no dependent children.Previous MatchNext Match
39C.Rate of widowed parent’s allowance ...Previous MatchNext Match
40. Long-term incapacity benefit for widows.Previous MatchNext Match
41. Long-term incapacity benefit for widowers.Previous MatchNext Match
42. Entitlement under s. 40 or 41 after period of employment or training for work.Previous MatchNext Match
Retirement pensions (Categories A and B)Previous MatchNext Match
43. Persons entitled to more than one retirement pension.Previous MatchNext Match
44B.Deemed earnings factors: 2010–11 onwardsPrevious MatchNext Match
45. The additional pension in a Category A retirement pension.Previous MatchNext Match
45AA.Effect of working families' tax credit and disabled person's tax credit on earnings factorPrevious MatchNext Match
45A. Effect of family credit and disability working allowance on earnings factor. Previous MatchNext Match
45B. Reduction of additional pension in Category A retirement pension: pension sharing.Previous MatchNext Match
46.Modifications of s. 45 for calculating the additional pension in certain benefits.Previous MatchNext Match
47. Increase of Category A retirement pension for invalidity.Previous MatchNext Match
48. Use of former spouse’s contributions.Previous MatchNext Match
48A.Category B retirement pension for married person or civil partnerPrevious MatchNext Match
48AA.Category B retirement pension for divorcee or former civil partnerPrevious MatchNext Match
48B. Category B retirement pension for widows and widowers.Previous MatchNext Match
48BB. Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.Previous MatchNext Match
48C. Category B retirement pension: general.Previous MatchNext Match
49. Category B retirement pension for women.Previous MatchNext Match
50. Rate of Category B retirement pension for women.Previous MatchNext Match
51.Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010Previous MatchNext Match
51ZA.Special provision for married person whose spouse changed genderPrevious MatchNext Match
51A. Special provision for married people.Previous MatchNext Match
52. Special provision for surviving spouses.Previous MatchNext Match
53. Special provision for married women.Previous MatchNext Match
54. Category A and Category B retirement pensions: supplemental provisions.Previous MatchNext Match
55.Pension increase or lump sum where entitlement to retirement pension is deferredPrevious MatchNext Match
Shared additional pensionPrevious MatchNext Match
55A.Shared additional pension because of an old state scheme pension credit .Previous MatchNext Match
55AA.Shared additional pension because of a new state scheme pension creditPrevious MatchNext Match
55B.Reduction of shared additional pension: pension sharing.Previous MatchNext Match
55C.Pension increase or lump sum where entitlement to shared additional pension is deferredPrevious MatchNext Match
Provisions relating to unemployment benefit, sickness benefit and invalidity benefitPrevious MatchNext Match
Invalidity benefit - disqualifications, etc.Previous MatchNext Match
Partial satisfaction of contribution conditionsPrevious MatchNext Match
60. Partial satisfaction of contribution conditions.Previous MatchNext Match
60A.Failure to satisfy contribution condition in paragraph 5A of Schedule 3Previous MatchNext Match
61. Exclusion of increase of benefit for failure to satisfy contribution condition.Previous MatchNext Match
61ZA.Shortfall in contributions: people with units of additional pensionPrevious MatchNext Match
61ZB.Shortfall in contributions: people whose dead spouse or civil partner had units of additional pensionPrevious MatchNext Match
61ZC.Entitlement to more than one pension: sections 61ZA and 61ZBPrevious MatchNext Match
Part III Non-Contributory BenefitsPrevious MatchNext Match
63. Descriptions of non-contributory benefits.Previous MatchNext Match
Part IV Increases for dependantsPrevious MatchNext Match
Adult dependantsPrevious MatchNext Match
82. Short-term benefit: increase for adult dependants.Previous MatchNext Match
85. Pension increase (person with care of children or qualifying young persons).Previous MatchNext Match
86. Increase of woman’s invalidity pension (husband).Previous MatchNext Match
86A. Incapacity benefit: increase for adult dependants.Previous MatchNext Match
87. Rate of increase where associated retirement pension is attributable to reduced contributions.Previous MatchNext Match
88. Increases to be in respect of only one adult dependant.Previous MatchNext Match
MiscellaneousPrevious MatchNext Match
89. Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.Previous MatchNext Match
90. Beneficiaries under sections 68 and 70.Previous MatchNext Match
91. Effect of trade disputes on entitlement to increases.Previous MatchNext Match
92. Dependency increases: continuation of awards in cases of fluctuating earnings.Previous MatchNext Match
93. Dependency increases on termination of employment after period of entitlement to disability working allowance.Previous MatchNext Match
Part V Benefit for Industrial InjuriesPrevious MatchNext Match
General provisionsPrevious MatchNext Match
94. Right to industrial injuries benefit.Previous MatchNext Match
95A.Employment training schemes etc.Previous MatchNext Match
96. Persons treated as employers for certain purposes.Previous MatchNext Match
97. Accidents in course of illegal employments.Previous MatchNext Match
98. Earner acting in breach of regulations, etc.Previous MatchNext Match
99. Earner travelling in employer’s transport.Previous MatchNext Match
100. Accidents happening while meeting emergency.Previous MatchNext Match
101. Accident caused by another’s misconduct, etc.Previous MatchNext Match
Prescribed industrial diseases, etc.Previous MatchNext Match
Part VI Miscellaneous Provisions relating to Part I to VPrevious MatchNext Match
Part IX Child BenefitPrevious MatchNext Match
138.“Child” and “qualifying young person”Previous MatchNext Match
139. Meaning of “person responsible for child or qualifying young person”.Previous MatchNext Match
141A. Entitlement after death of child or qualifying young person Previous MatchNext Match
142A. Persons subject to immigration control.Previous MatchNext Match
143. Interpretation of Part IX and supplementary provisions.Previous MatchNext Match
Part X Christmas bonus for pensionersPrevious MatchNext Match
Part XI Statutory Sick PayPrevious MatchNext Match
Rate of payment, etc.Previous MatchNext Match
154. Recovery by employers of amounts paid by way of statutory sick pay.Previous MatchNext Match
155. Power to substitute provisions for s. 154(2).Previous MatchNext Match
155A. Power to provide for recovery by employers of sums paid by way of statutory sick pay.Previous MatchNext Match
155B.Funding of employers' statutory sick pay liabilities in relation to coronavirusPrevious MatchNext Match
Part XII Statutory Maternity PayPrevious MatchNext Match
160. Statutory maternity pay - entitlement and liability to pay.Previous MatchNext Match
162. Rate of statutory maternity payPrevious MatchNext Match
163. Funding of employers’ liabilities in respect of statutory maternity payPrevious MatchNext Match
164. Relationship with benefits and other payments, etc.Previous MatchNext Match
167. Interpretation of Part XII, etc.Previous MatchNext Match
PART XIIZA Statutory Paternity PayPrevious MatchNext Match
Additional statutory paternity payPrevious MatchNext Match
167ZEA.Entitlement to additional statutory paternity pay: birthPrevious MatchNext Match
167ZEB.Entitlement to additional statutory paternity pay: adoptionPrevious MatchNext Match
167ZEC.Entitlement to additional statutory paternity pay: generalPrevious MatchNext Match
167ZED.Liability to make payments of additional statutory paternity payPrevious MatchNext Match
167ZEE.Rate and period of pay: additional statutory paternity payPrevious MatchNext Match
Ordinary and additional statutory paternity pay: supplementary provisionsPrevious MatchNext Match
PART XIIZB STATUTORY ADOPTION PAYPrevious MatchNext Match
167ZLA.Entitlement: prospective adopters with whom looked after children are placedPrevious MatchNext Match
167ZO. Restrictions on contracting outPrevious MatchNext Match
167ZP. Relationship with benefits and other payments, etc.Previous MatchNext Match
167ZT. Power to apply Part XIIZB to other cases Previous MatchNext Match
PART 12ZC STATUTORY SHARED PARENTAL PAYPrevious MatchNext Match
167ZV.Extent of entitlement and when payable: birthPrevious MatchNext Match
167ZX.Extent of entitlement and when payable: adoptionPrevious MatchNext Match
167ZY.Entitlement etc.: prospective adopters with whom looked after children are placedPrevious MatchNext Match
167ZZ3.Restrictions on contracting outPrevious MatchNext Match
167ZZ4.Relationship with contractual remunerationPrevious MatchNext Match
167ZZ8.Power to apply Part 12ZC to other casesPrevious MatchNext Match
PART 12ZD STATUTORY PARENTAL BEREAVEMENT PAYPrevious MatchNext Match
PART XIIA INCAPACITY FOR WORKPrevious MatchNext Match
167C. Personal capability assessments.Previous MatchNext Match
167D. Incapacity for work: persons to be treated as incapable or capable of work.Previous MatchNext Match
167E. Incapacity for work: disqualification, etc.Previous MatchNext Match
167F. Incapacity for work: work as councillor to be disregarded.Previous MatchNext Match
167G. Incapacity for work: supplementary provisions.Previous MatchNext Match
Part XIII GeneralPrevious MatchNext Match
Social Security Contributions and Benefits (Northern Ireland) Act 1992
SCHEDULE 1Previous MatchNext Match
Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A Previous MatchNext Match
Class 1 contributions where earner employed in more than one employmentPrevious MatchNext Match
Earnings not paid at normal intervalsPrevious MatchNext Match
Method of paying Class 1 contributionsPrevious MatchNext Match
Prohibition on recovery of employer’s contributionsPrevious MatchNext Match
Transfer of liability to be borne by earnerPrevious MatchNext Match
General provisions as to Class 1 contributionsPrevious MatchNext Match
Power to combine collection of contributions with taxPrevious MatchNext Match
Special penalties in the case of certain returnsPrevious MatchNext Match
Collection of contributions otherwise than through PAYE systemPrevious MatchNext Match
7B.(1) The Treasury may by regulations provide that, in such...Previous MatchNext Match
7BZA.(1) The Inland Revenue may by regulations provide for Class...Previous MatchNext Match
7BA.The Inland Revenue may by regulations provide for amounts in...Previous MatchNext Match
7BB.(1) Regulations may provide, in connection with maternity allowance under...Previous MatchNext Match
Interest and penalties chargeable concurrently with Inland RevenuePrevious MatchNext Match
Sickness payments counting as remunerationPrevious MatchNext Match
SCHEDULE 2Previous MatchNext Match
Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income TaxPrevious MatchNext Match
SCHEDULE 3Previous MatchNext Match
Contribution Conditions for Entitlement to BenefitPrevious MatchNext Match
SCHEDULE 4Previous MatchNext Match
SCHEDULE 4APrevious MatchNext Match
Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)Previous MatchNext Match
SCHEDULE 4BPrevious MatchNext Match
Additional Pension: Accrual Rates for Purposes of Section 45(2)(d)Previous MatchNext Match
PART 1 AMOUNT FOR PURPOSES OF SECTION 45(2)(D)Previous MatchNext Match
PART 2 NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUTPrevious MatchNext Match
SCHEDULE 5Previous MatchNext Match
Pension Increase or Lump Sum Where Entitlement to Retirement Pension is DeferredPrevious MatchNext Match
Choice between increase of pension and lump sum where pensioner’s entitlement is deferredPrevious MatchNext Match
Increase of pension where pensioner’s entitlement is deferredPrevious MatchNext Match
1.(1) This paragraph applies where a person’s entitlement to a...Previous MatchNext Match
2.(1) Subject to paragraph 3 below, a person is entitled...Previous MatchNext Match
2A.(1) This paragraph applies where— (a) a person’s entitlement to...Previous MatchNext Match
3.(1) Regulations may provide that sub-paragraphs (1) to (3) of...Previous MatchNext Match
Lump sum where pensioner’s entitlement is deferredPrevious MatchNext Match
Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlementPrevious MatchNext Match
Increase of pension where pensioner’s deceased spouse or civil partner has deferred entitlementPrevious MatchNext Match
4.(1) Subject to paragraph 8, this paragraph applies where a...Previous MatchNext Match
5.(1) Where— (a) a widow, widower or surviving civil partner...Previous MatchNext Match
5A.(1) This paragraph applies where W (referred to in paragraph...Previous MatchNext Match
6.(1) This paragraph applies where W (referred to in paragraph...Previous MatchNext Match
6A.(1) This paragraph applies where W (referred to in paragraph...Previous MatchNext Match
7.(1) For the purposes of paragraphs 5 to 6A above,...Previous MatchNext Match
7ZA.(1) This paragraph modifies paragraphs 5A to 6A in cases...Previous MatchNext Match
Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlementPrevious MatchNext Match
Calculation of widowed person’s or surviving civil partner's lump sumPrevious MatchNext Match
SCHEDULE 5APrevious MatchNext Match
Pension Increase or Lump Sum Where Entitlement to Shared Additional Pension is DeferredPrevious MatchNext Match
SCHEDULE 6Previous MatchNext Match
SCHEDULE 7Previous MatchNext Match
Industrial Injuries BenefitsPrevious MatchNext Match
Part I Unemployability SupplementPrevious MatchNext Match
Increase of unemployability supplementPrevious MatchNext Match
Increase for beneficiary’s dependent children and qualifying young persons Previous MatchNext Match
Additional provisions as to increase under paragraph 4Previous MatchNext Match
Earnings to include occupational and personal pensions for purposes of disablement pensionPrevious MatchNext Match
Dependency increases: continuation of awards in cases of fluctuating earningsPrevious MatchNext Match
Part III Increase of Disablement Pension During Hospital TreatmentPrevious MatchNext Match
SCHEDULE 8Previous MatchNext Match
Industrial Injuries and Diseases (Old Cases)Previous MatchNext Match
Part I Workmen’s Compensation and Industrial Diseases Benefit in Respect of Employment before 5th July 1948Previous MatchNext Match
Part II Regulations Providing for Benefit for Pre-1948 CasesPrevious MatchNext Match
SCHEDULE 9Previous MatchNext Match
Exclusions from Entitlement to Child BenefitPrevious MatchNext Match
SCHEDULE 10Previous MatchNext Match
Priority Between Persons Entitled to Child BenefitPrevious MatchNext Match
SCHEDULE 11Previous MatchNext Match
Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not ArisePrevious MatchNext Match
1.A period of entitlement does not arise in relation to...Previous MatchNext Match
1A.Regulations under paragraph 1 above must be made with the...Previous MatchNext Match
2.The circumstances are that— (a) . . . . ....Previous MatchNext Match
3.In this Schedule “relevant date” means the date on which...Previous MatchNext Match
4.(1) Paragraph 2(b) above does not apply in any case...Previous MatchNext Match
5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
5A.(1) Paragraph 2(d)(i) above does not apply if, at the...Previous MatchNext Match
6.For the purposes of paragraph 2(f) above, if an employee...Previous MatchNext Match
7.Paragraph 2(g) above does not apply in the case of...Previous MatchNext Match
8.Paragraph 2(h) above does not apply in relation to an...Previous MatchNext Match
SCHEDULE 12Previous MatchNext Match
Relationship of Statutory Sick Pay with Benefits and Other Payments, etc.Previous MatchNext Match
SCHEDULE 13Previous MatchNext Match
Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc.Previous MatchNext Match
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