1 Citation, commencement and interpretation
1 This order may be cited as the Social Security (Contributions) (Re-rating and Northern Ireland National Insurance Fund Payments) Order (Northern Ireland) 1995 and shall come into operation on 6th April 1995.
2 In this order “the Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
1992 c. 7: relevant amending provision is S.R. 1994 No. 79
3 The Interpretation Act (Northern Ireland) 1954 shall apply to this order as it applies to a Measure of the Northern Ireland Assembly.
1954 c. 33 (N.I.)

2 Weekly earnings and percentage rate figures for secondary earnings brackets
In section 9(3) of the Act (secondary earnings brackets and appropriate percentage rates)—
(a) for the weekly earnings figure £99.99 and the percentage rate figure 3.6, specified in respect of Bracket 1, there shall be substituted respectively the figures £104.99 and 3;
(b) for the weekly earnings figures £100.00 and £144.99 and the percentage rate figure 5.6, specified in respect of Bracket 2,. there shall be substituted respectively the figures £105.00, £149.99 and 5;
(c) for the weekly earnings figures £145.00 and £199.99 and the percentage rate figure 7.6, specified in respect of Bracket 3, there shall be substituted respectively the figures £150.00, £204.99 and 7;
(d) for the weekly earnings figure £200.00 specified in respect of Bracket 4, there shall be substituted the figure £205.00.
Section 9(3) was further amended by Article 2 of S.R. 1994 No. 79

3 Rate of, and small earnings exception from, Class 2 contributions
In section 11 of the Act (Class 2 contributions)—
(a) in subsection (1) (weekly rate) for “£5.65” there shall be substituted “£5.75”;
(b) in subsection (4) (small earnings exception) for “£3,200” there shall be substituted “£3,260”.
Section 11(1) and (4) was further amended by Article 3 of S.R. 1994 No. 79

4 Amount of Class 3 contributions
In section 13(1) of the Act (amount of Class 3 contributions) for “£5.55” there shall be substituted “£5.65”.
Section 13(1) was further amended by Article 4 of S.R. 1994 No. 79

5 Lower and upper limits for Class 4 contributions
In sections 15(3) and 18(1) of the Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—
(a) for “£6,490” (lower limit) wherever it appears there shall be substituted in each of those sections “£6,640”;
(b) for “£22,360” (upper limit) there shall be substituted in each of those sections “£22,880”.
Sections 15(3) and 18(1) were further amended by Article 5 of S.R. 1994 No. 79

6 Prescribed percentage of estimated benefit expenditure
Article 4(3) of the Social Security (Northern Ireland) Order 1993 shall have effect with respect to the tax year 1995-96 and the prescribed percentage of estimated benefit expenditure for the financial year ending in that tax year shall be 10 per cent.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
W. G. Purdy Assistant Secretary 8th March 1995.
The Department of Finance and Personnel hereby consents to Article 6 of the foregoing order.
Sealed with the Official Seal of the Department of Finance and Personnel on
D. Thomson Assistant Secretary 8th March 1995.