The Social Security (Jersey and Guernsey) Order (Northern Ireland) 1994

ARTICLE 12 Conversion Formulae for Contributions

(1) For the purpose of calculating entitlement under the legislation of the United Kingdom to any benefit in accordance with Articles 17 to 23, contribution periods or equivalent periods completed under the legislation of Jersey or Guernsey before 6 April 1975 shall be treated as if they had been contribution periods or equivalent periods completed under the legislation of the United Kingdom, as the case may be.

(2) For the purpose of calculating entitlement under the legislation of the United Kingdom to any benefit in accordance with Articles 13 and 17 to 23, contribution periods completed as a self-employed person or as a non-employed person or equivalent periods completed under the legislation of Jersey or Guernsey after 5 April 1975 shall be treated as if they had been contribution periods completed as a self-employed person or as a non-employed person or equivalent periods completed under the legislation of the United Kingdom, as the case may be.

(3) Subject to paragraph (4), for the purpose of calculating an earnings factor for assessing entitlement to any benefit in accordance with Articles 13 and 16 to 23 under the legislation of the United Kingdom, a person shall be treated for each week beginning in a relevant income tax year commencing after 5 April 1975, the whole or any part of which week is a contribution period completed as an employed person under the legislation of Guernsey, or Jersey except for the purposes of Article 16, as having paid a contribution as an employed earner, or having earnings on which primary Class I contributions have been paid, on earnings equivalent to two-thirds of that year’s upper earnings limit.

(4) For the purpose of calculating entitlement to additional pension under the legislation of the United Kingdom, no account shall be taken of any contribution period completed under the legislation of Jersey or Guernsey.

(5) For the purposes of the calculation in Article 18(2), where

(a) in any income tax year commencing after 5 April 1975, an employed person has completed periods of insurance exclusively in Jersey or Guernsey and the application of paragraph (3) results in that year being a qualifying year under the legislation of the United Kingdom, he shall be deemed to have been insured for 52 weeks in that year;

(b) any income tax year commencing after 5 April 1975 does not count as a qualifying year under the legislation of the United Kingdom, any periods of insurance completed in that year shall be disregarded.

(6) For the purpose of calculating the appropriate contribution factor to establish entitlement to any benefit in accordance with Articles 13 to 15, 17 to 26 and 30 provided under the legislation of Jersey, a person shall be treated:

(a) for each week in an insurance period completed under the legislation of the United Kingdom, except for the purposes of Articles 14 and 30, or Guernsey, being a week in the relevant quarter, as having paid contributions which derive a quarterly contribution factor of 0.077 for that quarter;

(b) for each week in an insurance period completed under the legislation of the United Kingdom, except for the purposes of Article 14 and 30, or Guernsey, being a week in a relevant year, as having paid contributions which derive an annual contribution factor of 0.0193 for that year.

(7) For the purpose of calculating entitlement to any benefit in accordance with Articles 13 to 26 and 30 under the legislation of Guernsey, contribution periods or equivalent periods completed under the legislation of the United Kingdom, except for the purposes of Articles 14 and 30, or Jersey, except for the purposes of Article 16, shall be treated as if they had been contribution periods or equivalent periods completed under the legislation of Guernsey.

(8) For the purpose of converting to a contribution period any earnings factor achieved in any income tax year commencing after 5 April 1975 under the legislation of the United Kingdom, the competent authority of the United Kingdom shall divide the earnings factor achieved under its legislation by that year’s lower earnings limit. The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated, subject to a maximum of the number of weeks during which the person was subject to that legislation in that year, shall be treated as representing the number of weeks in the contribution period completed under that legislation.

(9) For the purpose of converting to a contribution period any contribution factor achieved under the legislation of Jersey, the competent authority of Jersey shall:

(a) in the case of a quarterly contribution factor, multiply the factor achieved by a person in a quarter by 13; and

(b) in the case of an annual contribution factor, multiply the factor achieved by a person in a year by 52.

• The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated, subject to a maximum of the number of weeks during which the person was subject to that legislation in a quarter or in a year, as the case may be, shall be treated as representing the number of weeks in the contribution period completed under the legislation.

(10) For the purpose of converting insurance periods completed under the legislation of Guernsey, each contribution period or equivalent period completed under that legislation shall be treated as if it had been a contribution period or an equivalent period completed under the legislation of the United Kingdom or Jersey.