Search Legislation

Social Security Contributions and Benefits (Northern Ireland) Act 1992

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 6

 Help about opening options

Version Superseded: 06/04/1999

Status:

Point in time view as at 01/04/1999. This version of this provision has been superseded. Help about Status

Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 6 is up to date with all changes known to be in force on or before 06 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

6 Liability for Class 1 contributions.N.I.

[F1(1)Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment—

(a)a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current lower earnings limit (or the prescribed equivalent in the case of earners paid otherwise than weekly); and

(b)a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current earnings threshold (or the prescribed equivalent in the case of earners paid otherwise than weekly).]

(2)Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings.

(3)The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows—

(a)the primary contribution shall be the liability of the earner; and

(b)the secondary contribution shall be the liability of the secondary contributor;

but nothing in this subsection shall prejudice the provisions of paragraph 3 of Schedule 1 to this Act relating to the manner in which the earner’s liability falls to be discharged.

(4)Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his.

(5)Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom [F2Part XII of the Employment Rights (Northern Ireland) Order 1996 (redundancy payments) does not apply by virtue of Article 242(2) or 250 of that Order].

(6)The power conferred by subsection (1) above to prescribe an equivalent of the lower earnings limit includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit.

[F3(7)Regulations under any provision of this section shall be made by the Treasury.]

Textual Amendments

F1S. 6(1) substituted (24.2.1999 for specified purposes and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 48(2); S.R. 1999/72, art. 2(a)

F2Words in s. 6(5) substituted (24.9.1996) by S.I. 1996/1919 (N.I. 16), art. 255, Sch. 1 (with Sch. 2)

F3S. 6(7) added (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 7 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

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?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?