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Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Changes over time for: Section 4

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Version Superseded: 01/07/1998

Status:

Point in time view as at 13/04/1995. This version of this provision has been superseded. Help about Status

Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 4 is up to date with all changes known to be in force on or before 04 March 2025. 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

4 Payments treated as remuneration and earnings.N.I.

(1)For the purposes of section 3 above there shall be treated as remuneration derived from employed earner’s employment—

(a)any sum paid to or for the benefit of a person in satisfaction (whether in whole or in part) of any entitlement of that person to—

(i)statutory sick pay; or

(ii)statutory maternity pay; and

(b)any sickness payment made—

(i)to or for the benefit of the employed earner; and

(ii)in accordance with arrangements under which the person who is the secondary contributor in relation to the employment concerned has made, or remains liable to make, payments towards the provision of that sickness payment.

(2)Where the funds for making sickness payments under arrangements of the kind mentioned in paragraph (b) of subsection (1) above are attributable in part to contributions to those funds made by the employed earner, regulations may make provision for disregarding, for the purposes of that subsection, the prescribed part of any sum paid as a result of the arrangements.

(3)For the purposes of subsections (1) and (2) above “sickness payment” means any payment made in respect of absence from work due to incapacity for work F1. . ..

(4)For the purposes of section 3 above there shall be treated as remuneration derived from an employed earner’s employment any sum paid to or for the benefit of an employed earner which is chargeable to tax by virtue of section 313 of the M1Income and Corporation Taxes Act 1988 (taxation of consideration for certain restrictive undertakings) otherwise than by virtue of subsection (4) of that section.

(5)For the purposes of section 3 above regulations may make provision for treating as remuneration derived from an employed earner’s employment any payment made by a body corporate to or for the benefit of any of its directors where that payment would, when made, not be earnings for the purposes of this Act.

Textual Amendments

Modifications etc. (not altering text)

C1S. 4 applied (7.2.1994) by 1993 c. 49, s. 176(1); S.R. 1994/17, art. 2

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