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Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Social Security Contributions and Benefits (Northern Ireland) Act 1992, SCHEDULE 4B is up to date with all changes known to be in force on or before 02 December 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. Help about Changes to Legislation

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[F1SCHEDULE 4BN.I.Additional Pension: Accrual Rates for Purposes of Section 45(2)(d)

Textual Amendments

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

1(1)The amount referred to in section 45(2)(d) above is to be calculated as follows—N.I.

(a)calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 2 of this Schedule applies;

(b)calculate the appropriate amount for each of the relevant years within section 45(2)(d) above to which Part 3 of this Schedule applies; and

(c)add those amounts together.

(2)But if the resulting amount is a negative one, the amount referred to in section 45(2)(d) above is nil.

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

ApplicationN.I.

2N.I.This Part applies to a relevant year if [F2—

(a)]the contracted-out condition is not satisfied in respect of any tax week in the year; [F3and

(b)there is a surplus in the pensioner's earnings factor for the year].

Textual Amendments

Appropriate amount for yearN.I.

3N.I.The appropriate amount for the year for the purposes of paragraph 1 above is either—

(a)the flat rate amount for the year (if [F4the pensioner's earnings factor for the year] does not exceed the LET), or

(b)the sum of the flat rate amount and the earnings-related amount for the year (if [F5that earnings factor] exceeds the LET).

Textual Amendments

4[F6(1)][F7Where the final relevant year is 2015-16 or an earlier tax year,] the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.N.I.

[F8(2)Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.]

Textual Amendments

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

(a)take the part of the [F9earnings factor] for the year which exceeds the LET F10... ;

(b)multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;

(c)multiply the amount found under sub-paragraph (b) above by 10 per cent.;

(d)divide the amount found under sub-paragraph (c) above by 44.

Textual Amendments

PART 3N.I.CONTRACTED-OUT EMPLOYMENT

ApplicationN.I.

6N.I.This Part applies to a relevant year if [F11—

(a)]the contracted-out condition is satisfied in respect of each tax week in the year; [F12and

(b)there would be a surplus in the pensioner's earnings factor for the year if section 44A of the Pensions Act did not apply in relation to any tax week falling in the year].

Textual Amendments

Appropriate amount for yearN.I.

7N.I.The appropriate amount for the year for the purposes of paragraph 1 above is calculated as follows—

(a)calculate amounts A and B in accordance with paragraphs 8 to 10 below;

(b)subtract amount B from amount A.

Amount A: assumed [F13earnings factor] not exceeding LETN.I.

Textual Amendments

8(1)Amount A is calculated in accordance with this paragraph if [F14the pensioner's assumed earnings factor for the year] does not exceed the LET.N.I.

(2)In such a case, amount A is the flat rate amount for the year.

(3)[F15Where the final relevant year is 2015-16 or an earlier tax year,] the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.

[F16(4)Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.]

Textual Amendments

Amount A: assumed [F17earnings factor] exceeding LETN.I.

Textual Amendments

9(1)Amount A is calculated in accordance with this paragraph if [F18the pensioner's assumed earnings factor for the year] exceeds the LET.N.I.

(2)In such a case, amount A is calculated as follows—

(a)take the part of the [F19assumed earnings factor] for the year which exceeds the LET F20... ;

(b)multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;

(c)multiply the amount found under paragraph (b) above by 10 per cent.;

(d)divide the amount found under paragraph (c) above by 44;

(e)add the amount found under paragraph (d) above to the flat rate amount for the year.

(3)[F21Where the final relevant year is 2015-16 or an earlier tax year,] the flat rate amount for the year is calculated by multiplying the FRAA in accordance with the last order under section 130AA of the Administration Act to come into force before the end of the final relevant year.

[F22(4)Otherwise, the flat rate amount is calculated by increasing the FRAA by the percentage by which earnings factors for 2015-16 are directed to be increased by the last order under section 130 of the Administration Act to come into operation before the end of the final relevant year.]

Textual Amendments

Amount BN.I.

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

(a)take the part of the [F23pensioner's assumed earnings factor] for the year which exceeds the QEF F24... ;

(b)multiply that amount in accordance with the last order under section 130 of the Administration Act to come into force before the end of the final relevant year;

(c)multiply the amount found under paragraph (b) above by 20 per cent.;

(d)divide the amount found under paragraph (c) above by the number of relevant years in the pensioner's working life.

(2)Section 44B above is to be ignored in applying section 44(6) above for the purposes of this paragraph.

Textual Amendments

PART 4N.I.OTHER CASES

11N.I.The Department may make regulations containing provision for finding for a tax year the amount referred to in section 45(2)(d) above—

(a)in cases where the circumstances relating to the pensioner change in the course of the year, and

(b)in such other cases as the Department thinks fit.

PART 5N.I.INTERPRETATION

12N.I.In this Schedule—

  • F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • “the contracted-out condition”, in relation to a tax week, means the condition that any earnings paid to or for the benefit of the pensioner in that week in respect of employment were in respect of employment qualifying him for a pension provided by a salary related contracted-out scheme (within the meaning of the Pensions Act);

  • “the FRAA” has the meaning given by paragraph 13 below;

  • “the LET”, in relation to a tax year, means the low earnings threshold for the year as specified in section 44A above;

  • [F26“the pensioner's assumed earnings factor”, in relation to a year, means the earnings factor that the pensioner would have for the year if section 44A(1) of the Pensions Act did not apply in relation to any tax week falling in the year;]

  • “the QEF”, in relation to a tax year, means the qualifying earnings factor for the year;

  • “relevant year” and “final relevant year” have the same meanings as in section 44 above;

  • F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

13(1)“The FRAA” means the flat rate accrual amount.N.I.

(2)[F28Where the final relevant year is 2015-16 or an earlier tax year,] that amount is £72.80 for the flat rate introduction year and subsequent tax years (but subject to section 130AA of the Administration Act).

[F29(3)Otherwise, that amount is £93.60 for the flat rate introduction year and subsequent tax years.]]

Textual Amendments

Modifications etc. (not altering text)

C1Sum in Sch. 4B para. 13(2) modified (for the tax year beginning 6.4.2012 and subsequent tax years) by The Social Security Pensions (Flat Rate Accrual Amount) Order (Northern Ireland) 2012 (S.R. 2012/89), arts. 1, 2

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