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The Employment Equality (Age) Regulations (Northern Ireland) 2006

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The Social Security Contributions and Benefits (Northern Ireland) Act 1992

1.—(1) The Social Security Contributions and Benefits (Northern Ireland) Act 1992(1) shall be amended in accordance with sub-paragraphs (2) to (10).

(2) In section 159(1)(2) (interpretation of Part XI and supplementary provisions)—

(a)in the definition of “employee” omit paragraph (b) and the word “and” preceding it; and

(b)for the definition of “employer” substitute the following definition—

“employer”, in relation to an employee and a contract of service of his, means a person who—

(a)

under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract; or

(b)

would be liable to pay such contributions but for—

(i)

the condition in section 6(1)(b); or

(ii)

the employee being under the age of 16;.

(3) In section 167(1)(3) (interpretation of Part XII etc.)—

(a)in the definition of “employee” omit paragraph (b) and the word “and” preceding it; and

(b)for the definition of “employer” substitute the following definition—

“employer”, in relation to a woman who is an employee, means a person who—

(a)

under section 6 above is liable to pay secondary Class 1 contributions in relation to any of her earnings; or

(b)

would be liable to pay such contributions but for—

(i)

the condition in section 6(1)(b); or

(ii)

the employee being under the age of 16;.

(4) Sub-paragraph (3) applies in relation to any case where the expected week of confinement begins on or after 14th January 2007.

(5) In section 167ZJ(4) (Part XIIZA: supplementary)—

(a)in subsection (1), for the definition of “employer” substitute the following definition—

“employer”, in relation to a person who is an employee, means a person who—

(a)

under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

(b)

would be liable to pay such contributions but for—

(i)

the condition in section 6(1)(b); or

(ii)

the employee being under the age of 16;; and

(b)in subsection (2) omit paragraph (b) and the word “and” preceding it.

(6) Sub-paragraph (5) applies in relation to an entitlement to—

(a)statutory paternity pay (birth) in respect of children whose expected week of birth begins on or after 14th January 2007;

(b)statutory paternity pay (adoption) in respect of children—

(i)matched with a person who is notified of having been matched on or after 1st October 2006; or

(ii)placed for adoption on or after 1st October 2006.

(7) In section 167ZS(5) (Part XIIZB: supplementary)—

(a)in subsection (1), for the definition of “employer” substitute the following definition—

“employer”, in relation to a person who is an employee, means a person who—

(a)

under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

(b)

would be liable to pay such contributions but for—

(i)

the condition in section 6(1)(b); or

(ii)

the employee being under the age of 16;; and

(b)in subsection (2) omit paragraph (b) and the word “and” preceding it.

(8) Sub-paragraph (7) applies in relation to an entitlement to statutory adoption pay in respect of children—

(a)matched with a person who is notified of having been matched on or after 1st October 2006; or

(b)placed for adoption on or after 1st October 2006.

(9) In Schedule 11 omit paragraph 2(a)(6) (period of entitlement not to arise if at the relevant date the employee is over 65).

(10) Sub-paragraph (9) applies in relation to a period of incapacity for work which—

(a)begins on or after 1st October 2006, or

(b)begins before and continues on or after 1st October 2006.

(11) But in a case falling within sub-paragraph (10)(b), sub-paragraph (9) does not affect the application of paragraph 1 of Schedule 11 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in relation to the part of the period of incapacity for work that falls before 1st October 2006.

(2)

The definition of “employee” was amended by paragraph 202 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (C.I.). The definition of “employer” was amended by paragraph 55 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

(3)

The definition of “employee” was amended by paragraph 203 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (C.I.). The definition of “employer” was amended by paragraph 56 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

(4)

Section 167ZJ was inserted by Article 5 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))

(5)

Section 167ZS was inserted by Article 6 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))

(6)

Paragraph 2(a) was amended by Article 3(2) of the Statutory Sick Pay (Northern Ireland) Order 1994 (S.I. 1994/766 (N.I. 5))

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