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Social Security Administration (Northern Ireland) Act 1992, Section 142 is up to date with all changes known to be in force on or before 17 August 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.
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(1)Contributions received by the [F1Inland Revenue]. . . shall be paid by [F1them] into the National Insurance Fund after deducting F2. . . the appropriate health service allocation F2. . . .
(2)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(2A)[F4The 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’ 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 [F5Treasury], into the National Insurance Fund.
[F6(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 [F7, or from persons in Northern Ireland by virtue of paragraph 6 of Schedule 2 to the Great Britain Contributions and Benefits Act (the text of which is set out as Schedule 2 to the Contributions and Benefits Act),] as remains after the deduction by them of any administrative costs attributable to its recovery,
(b)the amounts apportioned to [F8contributions] 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.]
F9[F10(4ZA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4ZB)[F11Subsection (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.]
[F12(4A)The sums recovered by the [F13Inland Revenue] under regulations made under paragraph 7A [F14, 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 health service allocation” means [F15[F1650] per cent of the product of the additional rate together with]—
(a)in the case of primary Class 1 contributions, [F172.05] per cent. of the amount estimated to be that of [F18so much of the earnings in respect of which those contributions were paid as exceeded [F19the primary threshold] but did not exceed the upper earnings limit];
(b)in the case of secondary Class 1 contributions, [F201.9] per cent. of the amount estimated to be that of the [F19total] earnings in respect of which [F21primary Class 1 contributions] were paid;
(c)in the case of Class 1A contributions, [F201.9] per cent. of the amount estimated to be the aggregate of the [F22general earnings] used in calculating those contributions;
[F23(ca)in the case of Class 1B contributions, [F201.9] per cent. of the amount estimated to be the aggregate of the [F24general 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, [F252.15 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.]
[F26(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(1)(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 [F27subsections (5) and (5A)] above “estimated” means estimated by the [F28Inland Revenue] in any manner which the [F28Inland Revenue consider] to be appropriate and which the [F28Treasury] has approved.
[F29(6A)In the case of earners paid other than weekly, the reference in subsection (5)(a) above to [F30the primary threshold or the upper earnings limit] shall be taken as a reference to the equivalent of [F30that threshold or limit prescribed under section 5(4)] of the Contributions and Benefits Act.]
[F31(7)Whenever the Treasury makes an order under section 162(7) of the Great Britain Administration Act (destination of contributions — national health service allocation), the order may also make corresponding provision for Northern Ireland.]
(8)No order under subsection (7) above shall substitute a figure which represents an increase or decrease in the appropriate 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) [F32or (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 health service allocation in respect of contributions of any class there shall be deducted such amount as the [F33Inland Revenue] may estimate to be the portion of the total expenses incurred by [F34them] or any other government department in collecting contributions of that class which is fairly attributable to that allocation, and [F34the remainder shall be paid by the Inland Revenue to the relevant Northern Ireland Department towards] the cost of the health service in Northern Ireland.
(10)Any amounts deducted in accordance with subsection (9) above shall be paid by the [F35Inland Revenue] into the Consolidated Fund.
F36(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(12)The [F34Inland Revenue] may make regulations modifying this section, in such manner as [F34they think] appropriate, in relation to the contributions of persons referred to in the following provisions of the Contributions and Benefits Act—
(a)section 116(2) (H.M. Forces);
(b)section 117(1) (mariners, airmen, etc.),
and in relation to any contributions which are reduced under section 6(5) of that Act.
Textual Amendments
F1Words in s. 142(1) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(2) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F2Words in s. 142(1), and s. 142(2) repealed (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 7, Sch. 2 (with effect for 2003-2004 and subsequent tax years)
F3S. 142(2A) inserted (9.9.1998) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 77(1); S.R. 1998/312, art. 2(a), Sch. Pt. I
F4Words in s. 142(2A) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 34(2) (with effect for 2003-2004 and subsequent tax years)
F5Word in s. 142(3) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(4) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F6S. 142(4) substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 31(2) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F7Words in s. 142(4)(a) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 34(3) (with effect for 2003-2004 and subsequent tax years)
F8Word in s. 142(4)(b) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(5) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F9S. 142(4ZA) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 4(3)(a), Sch. 2; S.I. 2004/1943, art. 5(a)(iv)
F10S. 142(4ZA)(4ZB) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 11 (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F11Words in s. 142(4ZB) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 4(3)(b); S.I. 2004/1943, art. 5(a)(iv)
F12S. 142(4A) inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 77(2); S.R. 1999/102, art. 2(d), Sch. Pt. III
F13Words in s. 142(4A) substituted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 31(3) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F14Words in s. 142(4A) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 4(3)(c); S.I. 2004/1943, art. 5(a)(iv)
F15Words in s. 142(5) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 5(2)(a) (with effect for 2003-2004 and subsequent tax years)
F16Word in s. 142(5) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 3, 13(1)
F17Words in s. 142(5)(a) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 5(2)(b) (with effect for 2003-2004 and subsequent tax years)
F18Words in s. 142(5)(a) substituted retrospective to 1.7.1992 by S.I. 1994/765 (N.I. 4), art. 4(1)(3)
F19Words in s. 142(5) substituted (22.12.1999 for certain purposes, otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 9(2); S.I. 1999/3420, art. 2
F20Words in s. 142(5)(b)(c)(ca) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 5(2)(c) (with effect for 2003-2004 and subsequent tax years)
F21Words in s. 142(5)(b) substituted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 77(3); S.R. 1999/72, art. 2(b), Sch.
F22Words in s. 142(5)(c) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 206(a) (with Sch. 7)
F23S. 142(5)(ca) inserted (9.9.1998 for certain purposes, otherwise 6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 61(2); S.R. 1998/312, art. 2, Sch. Pt. II
F24Words in s. 142(5)(ca) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 206(b) (with Sch. 7)
F25Words in s. 142(5)(f) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 5(2)(d) (with effect for 2003-2004 and subsequent tax years)
F26S. 142(5A) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 5(3) (with effect for 2003-2004 and subsequent tax years)
F27Words in s. 142(6) substituted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 34(4) (with effect for 2003-2004 and subsequent tax years)
F28Words in s. 142(6) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(7) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F29S. 142(6A) inserted retrospective to 1.7.1992 by S.I. 1994/765 (N.I. 4), art 4(2)(3)
F30Words in s. 142(6A) substituted (22.12.1999 for certain purposes, otherwise 6.4.2000) by 1999 c. 30, s. 74, Sch. 10 para. 9(3); S.I. 1999/3420, art. 2
F31S. 142(7) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(8) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F32Words in s. 142(8)(b) inserted (9.9.1998 for certain purposes, otherwise 6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 77(4); S.R. 1998/312, art. 2, Sch. Pt. II
F33Words in s. 142(9) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(9) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F34Words in s. 142(12) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(12) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F35Words in s. 142(10) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 45(10) (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F36S. 142(11) repealed (1.4.1999) by S.I. 1999/671, arts. 4, 24(3), Sch. 3 para. 45(11), Sch. 9 Pt. I (subject to transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
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