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These Regulations amend regulation 9F of the Social Security (Credits) Regulations (Northern Ireland) 1975, which provides that, where certain conditions are satisfied, a person providing care for a child under the age of 12 in a week to which that regulation applies may be credited with a Class 3 National Insurance contribution.
One of the conditions that must be satisfied is that the person who has been awarded child benefit in respect of the child cared for must already have an earnings factor that exceeds the qualifying earnings factor for that week. That earnings factor is subject to a limitation as to how it may be derived.
These Regulations amend that condition so that a person’s earnings factor may be derived from contributions or credits of any class except for Class 3 National Insurance contributions credited by virtue of an award of child benefit under section 23A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.
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