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The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations (Northern Ireland) 1999
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- 1999 No. 118
- Regulation 9
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Amendment of regulation 18 of the principal Regulations
9. In regulation 18 of the principal Regulations (calculation of earnings) after paragraph (20)(1) there shall be added the following paragraph—
“(21) Where, pursuant to a retirement benefits scheme, a payment is made with a view to the provision of any benefits under such a scheme in relation to more than one person, the amount of earnings which is comprised in such a payment and which falls to be taken into account in the computation of each of those person’s earnings shall, for the purposes of earnings-related contributions, be calculated or estimated on the basis of—
(a)where the separate benefits to be provided to each of them respectively are known at the time of the payment, separate payments which would have had to have been paid to secure those benefits;
(b)where the separate benefits to be provided to each of them respectively are not known at the time of the payment, an equal part thereof.”.
(1)
Paragraph (20) was added by S.R. 1999 No. 117
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