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The Social Security(Northern Ireland) Order 1989

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This is the original version (as it was originally made).

Amendments relating to primary Class 1 contributions

3.—(1) In section 4 of the principal Act, for subsections (6) to (6B) (computation of primary Class 1 contributions) there shall be substituted the following subsections—

(6) Where a primary Class 1 contribution is payable, the amount of that contribution shall be the aggregate of—

(a)the initial primary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as does not exceed the current lower earnings limit; and

(b)the main primary percentage of so much of those earnings as exceeds that limit but does not exceed the upper earnings limit;

but this subsection is subject to regulations under subsection (7) below or sections 123 to 126 below and to Article 29 of the Pensions Order (contracted-out rates).

(6A) For the purposes of this Act the primary percentages shall be as follows—

(a)the initial primary percentage shall be 2 per cent.; and

(b)the main primary percentage shall be 9 per cent.;

but the rates of those primary percentages are subject to alteration under section 120 below.

(6B) In the case of earners paid otherwise than weekly, any reference in subsection (6) above to the current upper, or (as the case may be) lower, earnings limit shall be taken as a reference to the prescribed equivalent of that limit..

(2) In section 128 of that Act (destination of contributions), in paragraphs (a) and (i) of subsection (4) (“appropriate health service allocation” and “appropriate employment protection allocation”, when in force, to include specified percentage of earnings in respect of which primary Class 1 contributions were paid) after the word “paid” there shall be inserted the words “at the main primary percentage rate”.

(3) In Schedule 17 to that Act (glossary of expressions) there shall be inserted at the appropriate places—

“Initial primary percentage”; “main primary percentage”; “primary percentage”.See section 4(6) and (6A). Construe “initial primary percentage rate” and “main primary percentage rate” as references to the percentage rates from time to time specified in section 4(6A)(a) or (b) as the initial or, as the case may be, main primary percentage.
“Main primary percentage”.See “initial primary percentage”; “main primary percentage”; “primary percentage” above.
“Primary percentage”.See “initial primary percentage”; “main primary percentage”; “primary percentage” above.

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