Social Security Contributions and Benefits (Northern Ireland) Act 1992
Part IContributions
Preliminary
1Outline of contributory system.
2Categories of earners.
3“Earnings” and “earner”.
4Payments treated as remuneration and earnings.
4AEarnings of workers supplied by service companies etc.
4AALimited liability partnerships
4BEarnings: power to make retrospective provision in consequence of retrospective tax legislation
4CPower to make provision in consequence of provision made by or by virtue of section 4B(2) etc
Class 1 contributions
5Earnings limits and thresholds for Class 1 contributions.
6Liability for Class 1 contributions.
6ANotional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
7“Secondary contributor”.
8Calculation of primary Class 1 contributions.
9Calculation of secondary Class 1 contributions.
9AThe age-related secondary percentage
9BZero-rate secondary Class 1 contributions for certain apprentices
Class 1A contributions
10Class 1A contributions ...
10ZALiability of third party provider of benefits in kind.
10ZBNon-cash vouchers provided by third parties.
10ZBALiability of third party controller of sporting testimonial
10ZCClass 1A contributions: power to make provision in consequence of retrospective tax legislation
Class 1B contributions
10AClass 1B contributions.
Class 2 contributions
11Class 2 contributions
11AApplication of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)
12Late paid Class 2 contributions.
Class 3 contributions
13Class 3 contributions.
13ARight to pay additional Class 3 contributions in certain cases
14Restriction on right to pay Class 3 contributions.
Class 3A contributions
14AClass 3A contributions in return for units of additional pension
14BClass 3A contributions: repayment
14CClass 3A contributions: power to change eligibility or remove the option to pay
Class 4 contributions
15Class 4 contributions recoverable under the Income Tax Acts.
16Destination of Class 4 contributions.
17Exceptions, deferment and incidental matters relating to Class 4 contributions.
18Class 4 contributions recoverable under regulations.
18AClass 4 contributions: partnerships
General
19General power to regulate liability for contributions.
19AClass 1, 1A or 1B contributions paid in error.
19BExtended meaning of benefit” etc. in Part 1
Part II Contributory Benefits
Preliminary
20 Descriptions of contributory benefits.
21 Contribution conditions.
22 Earnings factors.
23 Provisions supplemental to ss. 21 and 22.
23AContributions credits for relevant parents and carers
24 Records of earnings and calculation of earnings factors in absence of records.
Unemployment benefit
25 Unemployment benefit.
25A Determination of days for which unemployment benefit is payable.
25B Power to amend provisions as to days of entitlement.
26 Duration of unemployment benefit.
27 Interruption of employment in connection with trade dispute.
28 Unemployment benefit - other disqualifications, etc.
29 Exemptions from disqualification for unemployment benefit.
30 Abatement of unemployment benefit on account of payments of occupational or personal pension.
Incapacity benefit
30A Incapacity benefit: entitlement.
30BIncapacity benefit: rate.
30C Incapacity benefit: days and periods of incapacity for work.
30D Incapacity benefit: construction of references to days of entitlement.
30DD Incapacity benefit: reduction for pension payments and PPF periodic payments.
30E Incapacity benefit: reduction for councillor’s allowance.
Sickness benefit
31 Sickness benefit.
32 Sickness benefit - disqualifications, etc.
Invalidity benefits
33 Invalidity pension.
34 Invalidity allowance.
Maternity
35 State maternity allowance for employed or self-employed earner.
35A Appropriate weekly rate of maternity allowance under section 35.
35BState maternity allowance for participating wife or civil partner of self-employed earner
Bereavement benefits: deaths before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation
36 Bereavement payment.
36A Cases in which sections 37 to 41 apply.
37Widowed mother’s allowance: deaths before 9 April 2001.
38Widow’s pension: deaths before 9 April 2001.
39 Rate of widowed mother’s allowance and widow’s pension.
39AWidowed parent’s allowance.
39B Bereavement allowance where no dependent children.
39CRate of widowed parent’s allowance ...
40 Long-term incapacity benefit for widows.
41 Long-term incapacity benefit for widowers.
42 Entitlement under s. 40 or 41 after period of employment or training for work.
Retirement pensions (Categories A and B)
43 Persons entitled to more than one retirement pension.
44Category A retirement pension.
44A Deemed earnings factors
44BDeemed earnings factors: 2010–11 onwards
44CEarnings factor credits
45 The additional pension in a Category A retirement pension.
45AAEffect of working families' tax credit and disabled person's tax credit on earnings factor
45A Effect of family credit and disability working allowance on earnings factor.
45B Reduction of additional pension in Category A retirement pension: pension sharing.
46Modifications of s. 45 for calculating the additional pension in certain benefits.
47 Increase of Category A retirement pension for invalidity.
48 Use of former spouse’s contributions.
48ACategory B retirement pension for married person or civil partner
48AACategory B retirement pension for divorcee or former civil partner
48B Category B retirement pension for widows and widowers.
48BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
48C Category B retirement pension: general.
49 Category B retirement pension for women.
50 Rate of Category B retirement pension for women.
51Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010
51ZASpecial provision for married person whose spouse changed gender
51A Special provision for married people.
52 Special provision for surviving spouses.
53 Special provision for married women.
54 Category A and Category B retirement pensions: supplemental provisions.
55Pension increase or lump sum where entitlement to retirement pension is deferred
Shared additional pension
55AShared additional pension because of an old state scheme pension credit .
55AAShared additional pension because of a new state scheme pension credit
55BReduction of shared additional pension: pension sharing.
55CPension increase or lump sum where entitlement to shared additional pension is deferred
Child’s special allowance
56 Child’s special allowance - existing beneficiaries.
Provisions relating to unemployment benefit, sickness benefit and invalidity benefit
57 Determination of days for which benefit is payable.
58 Incapacity for work: work as councillor to be disregarded.
Invalidity benefit - disqualifications, etc.
59 Invalidity benefit - disqualifications, etc.
Partial satisfaction of contribution conditions
60 Partial satisfaction of contribution conditions.
60AFailure to satisfy contribution condition in paragraph 5A of Schedule 3
61 Exclusion of increase of benefit for failure to satisfy contribution condition.
61ZAShortfall in contributions: people with units of additional pension
61ZBShortfall in contributions: people whose dead spouse or civil partner had units of additional pension
61ZCEntitlement to more than one pension: sections 61ZA and 61ZB
61A Contributions paid in error.
Graduated retirement benefit
62 Graduated retirement benefit.
Part III Non-Contributory Benefits
63 Descriptions of non-contributory benefits.
Attendance allowance
64 Entitlement.
65 Period and rate of allowance.
66Attendance allowance for the terminally ill.
67 Exclusions by regulation.
Severe disablement allowance
68. . . . . . . . . ....
69 Severe disablement allowance: age related addition.
Carer’s allowance
70Carer’s allowance.
Disability living allowance
71 Disability living allowance.
72The care component.
73The mobility component.
74Mobility component for certain persons eligible for invalid carriages.
75 Persons who have attained pensionable age.
76 Disability living allowance - supplementary.
Guardian’s allowance
77 Guardian’s allowance.
Benefits for the aged
78 Category C and Category D retirement pensions and other benefits for the aged.
79 Age addition.
Part IV Increases for dependants
Child dependants
80Beneficiary’s dependent children.
81 Restrictions on increase - child not living with beneficiary, etc.
Adult dependants
82 Short-term benefit: increase for adult dependants.
83 Pension increase (wife).
84 Pension increase (husband).
85 Pension increase (person with care of children or qualifying young persons).
86 Increase of woman’s invalidity pension (husband).
86A Incapacity benefit: increase for adult dependants.
87 Rate of increase where associated retirement pension is attributable to reduced contributions.
88 Increases to be in respect of only one adult dependant.
Miscellaneous
89 Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.
90 Beneficiaries under sections 68 and 70.
91 Effect of trade disputes on entitlement to increases.
92 Dependency increases: continuation of awards in cases of fluctuating earnings.
93 Dependency increases on termination of employment after period of entitlement to disability working allowance.
Part VBenefit for Industrial Injuries
General provisions
94 Right to industrial injuries benefit.
95 Relevant employments.
95AEmployment training schemes etc.
96 Persons treated as employers for certain purposes.
97 Accidents in course of illegal employments.
98 Earner acting in breach of regulations, etc.
99 Earner travelling in employer’s transport.
100 Accidents happening while meeting emergency.
101 Accident caused by another’s misconduct, etc.
Sickness benefit
102 Sickness benefit in respect of industrial injury.
Disablement pension
103 Disablement pension.
104 Increase where constant attendance needed.
105 Increase for exceptionally severe disablement.
Other benefits and increases
106 Benefits and increases subject to qualifications as to time.
Successive accidents
107 Adjustments for successive accidents.
Prescribed industrial diseases, etc.
108 Benefit in respect of prescribed industrial diseases, etc.
109 General provisions relating to benefit under s. 108.
110 Respiratory diseases.
Old cases
111 Workmen’s compensation, etc.
Part VI Miscellaneous Provisions relating to Part I to V
Earnings
112 Certain sums to be earnings.
Disqualification and suspension
113 General provisions as to disqualification and suspension.
Persons maintaining dependants, etc.
114 Persons maintaining dependants, etc.
Special cases
115 Crown employment - Parts I to VI.
116 Her Majesty’s forces.
117 Mariners, airmen, etc.
118 Married women and widows.
119 Persons outside Northern Ireland.
120 Treatment of certain marriages.
Interpretation
121Interpretation of Parts I to VI and supplementary provisions.
Part VII Income-Related Benefits
General
122 Income-related benefits.
Income support
123 Income support.
124 Severe hardship cases.
125Trade disputes.
126 Effect of return to work.
Family credit
127 Family credit.
Disability working allowance
128 Disability working allowance.
Housing benefit
129 Housing benefit.
129AAppropriate maximum housing benefit
General
130 Exclusions from benefit.
131 The applicable amount.
132 Income and capital.
132AEffect of attaining qualifying age for state pension credit
133 Interpretation of Part VII and supplementary provisions.
Part VIII The Social Fund
134 Payments out of the social fund.
135 Awards by social fund officers.
136 Principles of determination.
Part 8AHealth in pregnancy grant
136AEntitlement
136BAmount
Part IX Child Benefit
137 Child benefit.
138“Child” and “qualifying young person”
139 Meaning of “person responsible for child or qualifying young person”.
140 Exclusions and priority.
141 Rate of child benefit.
141A Entitlement after death of child or qualifying young person
142 Presence in Northern Ireland.
142A Persons subject to immigration control.
143 Interpretation of Part IX and supplementary provisions.
Part X Christmas bonus for pensioners
144 Entitlement of pensioners to Christmas bonus.
145 Provisions supplementary to s. 144.
146 Interpretation of Part X.
Part XI Statutory Sick Pay
147 Employer’s liability.
The qualifying conditions
148 Period of incapacity for work.
149 Period of entitlement.
150 Qualifying days.
Limitations on entitlement, etc.
151Limitations on entitlement.
152 Notification of incapacity for work.
Rate of payment, etc.
153Rate of payment.
154 Recovery by employers of amounts paid by way of statutory sick pay.
155 Power to substitute provisions for s. 154(2).
155A Power to provide for recovery by employers of sums paid by way of statutory sick pay.
155BFunding of employers' statutory sick pay liabilities in relation to coronavirus
Miscellaneous
156 Relationship with benefits and other payments, etc.
157 Crown employment - Part XI.
158 Special classes of persons.
159 Interpretation of Part XI and supplementary provisions.
Part XII Statutory Maternity Pay
160 Statutory maternity pay - entitlement and liability to pay.
161 The maternity pay period.
162 Rate of statutory maternity pay
163 Funding of employers’ liabilities in respect of statutory maternity pay
164 Relationship with benefits and other payments, etc.
165 Crown employment - Part XII.
166 Special classes of persons.
167 Interpretation of Part XII, etc.
PART XIIZA Statutory Paternity Pay
Ordinary statutory paternity pay
167ZA Entitlement: birth
167ZB Entitlement: adoption
167ZBAEntitlement: prospective adopters with whom looked after children are placed
167ZC Entitlement: general
167ZD Liability to make payments
167ZE Rate and period of pay
Additional statutory paternity pay
167ZEAEntitlement to additional statutory paternity pay: birth
167ZEBEntitlement to additional statutory paternity pay: adoption
167ZECEntitlement to additional statutory paternity pay: general
167ZEDLiability to make payments of additional statutory paternity pay
167ZEERate and period of pay: additional statutory paternity pay
Ordinary and additional statutory paternity pay: supplementary provisions
167ZF Restrictions on contracting out
167ZG Relationship with contractual remuneration
167ZH Crown employment—Part XIIZA
167ZI Special classes of person
167ZJ Part XIZA: supplementary
167ZKPower to apply Part XlIZA to other cases
PART XIIZB STATUTORY ADOPTION PAY
167ZL Entitlement
167ZLAEntitlement: prospective adopters with whom looked after children are placed
167ZM Liability to make payments
167ZN Rate and period of pay
167ZO Restrictions on contracting out
167ZP Relationship with benefits and other payments, etc.
167ZQ Crown employment—Part XIIZB
167ZR Special classes of person
167ZS Part XIIZB: supplementary
167ZT Power to apply Part XIIZB to other cases
PART 12ZCSTATUTORY SHARED PARENTAL PAY
167ZUEntitlement: birth
167ZVExtent of entitlement and when payable: birth
167ZWEntitlement: adoption
167ZXExtent of entitlement and when payable: adoption
167ZYEntitlement etc.: prospective adopters with whom looked after children are placed
167ZZEntitlement: general
167ZZ1Liability to make payments
167ZZ2Rate and period of pay
167ZZ3Restrictions on contracting out
167ZZ4Relationship with contractual remuneration
167ZZ5Crown employment: Part 12ZC
167ZZ6Special classes of person
167ZZ7Part 12ZC: supplementary
167ZZ8Power to apply Part 12ZC to other cases
PART 12ZDSTATUTORY PARENTAL BEREAVEMENT PAY
167ZZ9Entitlement
167ZZ10Entitlement: supplementary
167ZZ11Liability to make payments
167ZZ12Rate and period of pay
167ZZ13Restrictions on contracting out
167ZZ14Relationship with contractual remuneration
167ZZ15Crown employment
167ZZ16Special classes of person
167ZZ17Supplementary
167ZZ18Application in relation to stillbirths
167ZZ19Application in relation to miscarriage
PART XIIA INCAPACITY FOR WORK
167A Test of incapacity for work.
167B The own occupation test.
167C Personal capability assessments.
167D Incapacity for work: persons to be treated as incapable or capable of work.
167E Incapacity for work: disqualification, etc.
167F Incapacity for work: work as councillor to be disregarded.
167G Incapacity for work: supplementary provisions.
Part XIII General
Interpretation
168 Application of Act in relation to territorial waters.
169 Age.
170Interpretation.
Subordinate legislation
171Regulations and orders - general.
172Assembly, etc. control of regulations and orders.
Supplementary
173 Short title, commencement and extent.
Social Security Contributions and Benefits (Northern Ireland) Act 1992
SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A
Class 1 contributions where earner employed in more than one employment
1(1) For the purposes of determining whether Class 1 contributions...
Earnings not paid at normal intervals
2Regulations made by the Inland Revenue may, for the purposes...
Method of paying Class 1 contributions
3(1) Where earnings are paid to an employed earner and...
Prohibition on recovery of employer’s contributions
3A(1) Subject to sub-paragraph (2) below, a person who is...
Transfer of liability to be borne by earner
3B(1) This paragraph applies where— (a) an election is jointly...
General provisions as to Class 1 contributions
4Regulations made by the Inland Revenue may, in relation to...
Class 1A contributions
5Regulations made by the Inland Revenue may—
Class 1B contributions
5ARegulations made by the Inland Revenue may make provision for...
Power to combine collection of contributions with tax
6(1) Regulations made by the Inland Revenue may—
Special penalties in the case of certain returns
7(1) This paragraph applies where regulations under sub-paragraph (1) of...
7A(1) This paragraph applies where paragraph 7 above applies; and...
Collection of contributions otherwise than through PAYE system
7B(1) The Treasury may by regulations provide that, in such...
7BZA(1) The Inland Revenue may by regulations provide for Class...
7BAThe Inland Revenue may by regulations provide for amounts in...
7BB(1) Regulations may provide, in connection with maternity allowance under...
Interest and penalties chargeable concurrently with Inland Revenue
7C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General regulation - making powers
8(1) The appropriate authority may by regulations provide—
9The Treasury may by regulations provide that—
Sickness payments counting as remuneration
10(1) The Treasury may by regulations make provision as to...
SCHEDULE 2 Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax
Interpretation
1In this Schedule— (a) “the Act of 1988” means the...
Method of computing profits or gains
2Subject to the following paragraphs, Class 4 contributions shall be...
Reliefs
3(1) For the purposes of computing the amount of profits...
Partnerships
4(1) Where a trade or profession is carried on by...
Trustees, etc.
5In any circumstances in which apart from this paragraph a...
Other provisions
6(1) Section 86 of the Taxes Management Act 1970 (interest...
7Where an assessment has become final and conclusive for the...
8The provisions of Part V of the Taxes Management Act...
Husband and wife - 1989-90 and previous years of assessment
9(1) For the year 1989-90 and previous years of assessment...
SCHEDULE 3 Contribution Conditions for Entitlement to Benefit
Part I The Conditions
Unemployment benefit
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Short-term incapacity benefit
2(1) The contribution conditions for short-term incapacity benefit are the...
Maternity allowance
3(1) Subject to sub-paragraph (2) below, the contribution condition for...
Bereavement payment
4(1) The contribution condition for a bereavement payment is that—...
Widowed mother’s allowance , widowed parent’s allowance, bereavement allowance and widow’s pension; retirement pensions (Categories A and B)
5(1) This paragraph sets out the contribution conditions for—
5A(1) This paragraph applies to— (a) a Category A retirement...
Child’s special allowance
6(1) The contribution condition for a child’s special allowance is...
Part II Satisfaction of Conditions in Early Years of Contribution
7(1) Sub-paragraph (3) below shall apply where a claim is...
8Where a person claims short-term incapacity benefit, he shall be...
9Where a claim is made for a bereavement payment ,...
SCHEDULE 4Rates of Benefits, etc.
PART ICONTRIBUTORY PERIODICAL BENEFITS
PART IIBEREAVEMENT PAYMENT
PART IIINON-CONTRIBUTORY PERIODICAL BENEFITS
PART IVINCREASES FOR DEPENDANTS
PART VRATE OF INDUSTRIAL INJURIES BENEFIT
SCHEDULE 4A Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)
PART I THE AMOUNT
1(1) The amount referred to in section 45(2)(c) above is...
PART II SURPLUS EARNINGS FACTOR
2(1) This Part of this Schedule applies if for the...
PART III CONTRACTED-OUT EMPLOYMENT, ETC.
Introduction
3(1) This Part of this Schedule applies if the following...
The amount
4The amount for the year is amount C where—
Amount A
5(1) Amount A is to be calculated as follows.
Amount B (first case)
6(1) Amount B is to be calculated in accordance with...
Amount B (second case)
7(1) Amount B is to be calculated in accordance with...
Interpretation
8(1) In this Part of this Schedule “ salary related...
PART IV OTHER CASES
9The Department may make regulations containing provisions for finding the...
SCHEDULE 4BAdditional Pension: Accrual Rates for Purposes of Section 45(2)(d)
PART 1AMOUNT FOR PURPOSES OF SECTION 45(2)(D)
1(1) The amount referred to in section 45(2)(d) above is...
PART 2NORMAL RULES: EMPLOYMENT NOT CONTRACTED-OUT
Application
2This Part applies to a relevant year if —
Appropriate amount for year
3The appropriate amount for the year for the purposes of...
4(1) Where the final relevant year is 2015-16 or an...
5The earnings-related amount for the year is calculated as follows—...
PART 3CONTRACTED-OUT EMPLOYMENT
Application
6This Part applies to a relevant year if —
Appropriate amount for year
7The appropriate amount for the year for the purposes of...
Amount A: assumed earnings factor not exceeding LET
8(1) Amount A is calculated in accordance with this paragraph...
Amount A: assumed earnings factor exceeding LET
9(1) Amount A is calculated in accordance with this paragraph...
Amount B
10(1) Amount B is calculated as follows—
PART 4OTHER CASES
11The Department may make regulations containing provision for finding for...
PART 5INTERPRETATION
12In this Schedule— “ assumed surplus ”, in relation to...
13(1) “ The FRAA ” means the flat rate accrual...
SCHEDULE 5Pension Increase or Lump Sum Where Entitlement to Retirement Pension is Deferred
Choice between increase of pension and lump sum where pensioner’s entitlement is deferred
A1(1) Where a person’s entitlement to a Category A or...
Increase of pension where pensioner’s entitlement is deferred
1(1) This paragraph applies where a person’s entitlement to a...
2(1) Subject to paragraph 3 below, a person is entitled...
2A(1) This paragraph applies where— (a) a person’s entitlement to...
3(1) Regulations may provide that sub-paragraphs (1) to (3) of...
Lump sum where pensioner’s entitlement is deferred
3A(1) This paragraph applies where— (a) a person’s entitlement to...
Calculation of lump sum
3B(1) The lump sum is the accrued amount for the...
Choice between increase of pension and lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
3C(1) Subject to paragraph 8, this paragraph applies where—
Increase of pension where pensioner’s deceased spouse or civil partner has deferred entitlement
4(1) Subject to paragraph 8, this paragraph applies where a...
5(1) Where— (a) a widow, widower or surviving civil partner...
5A(1) This paragraph applies where W (referred to in paragraph...
6(1) This paragraph applies where W (referred to in paragraph...
6A(1) This paragraph applies where W (referred to in paragraph...
7(1) For the purposes of paragraphs 5 to 6A above,...
7ZA(1) This paragraph modifies paragraphs 5A to 6A in cases...
Entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement
7A(1) This paragraph applies where a person to whom paragraph...
Calculation of widowed person’s or surviving civil partner's lump sum
7B(1) The widowed person’s or surviving civil partner's lump sum...
Supplementary
7C(1) Any lump sum calculated under paragraph 3B or 7B...
Married couples and civil partners
8(1) For the purposes of paragraphs 1 to 3 above...
Uprating
9The sums which are the increases in the rates of...
SCHEDULE 5APension Increase or Lump Sum Where Entitlement to Shared Additional Pension is Deferred
Choice between pension increase and lump sum where entitlement to shared additional pension is deferred
1(1) Where a person’s entitlement to a shared additional pension...
Increase of pension where entitlement deferred
2(1) This paragraph applies where a person’s entitlement to a...
Calculation of increment
3(1) A person is entitled to an increment under this...
Lump sum where entitlement to shared additional pension is deferred
4(1) This paragraph applies where— (a) a person’s entitlement to...
Calculation of lump sum
5(1) The lump sum is the accrued amount for the...
SCHEDULE 6 Assessment of Extent of Disablement
General provisions as to method of assessment
1For the purposes of section . . . 103 above...
2Provision may be made by regulations for further defining the...
3Regulations under paragraph 1(d) or 2 above may include provision—...
Severe disablement allowance
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disablement benefit
6(1) Subject to sub-paragraphs (2) and (3) below, the period...
7An assessment for the purposes of section 103 above and...
Special provision as to entitlement to constant attendance allowance, etc.
8(1) For the purpose of determining whether a person is...
SCHEDULE 7 Industrial Injuries Benefits
Part I Unemployability Supplement
Availability
1This Part of this Schedule applies only in relation to...
Rate and duration
2(1) The weekly rate of a disablement pension shall, if...
Increase of unemployability supplement
3(1) Subject to the following provisions of this paragraph, if...
Increase for beneficiary’s dependent children and qualifying young persons
4(1) Subject to the provisions of this paragraph and paragraph...
Additional provisions as to increase under paragraph 4
5(1) An increase under paragraph 4 above of any amount...
Increase for adult dependants
6(1) The weekly rate of a disablement pension where the...
Earnings to include occupational and personal pensions for purposes of disablement pension
7(1) Except as may be prescribed, any reference to earnings...
Dependency increases: continuation of awards in cases of fluctuating earnings
8(1) Where a beneficiary— (a) has been awarded an increase...
Part II Disablement Gratuity
9(1) An employed earner shall be entitled to a disablement...
Part III Increase of Disablement Pension During Hospital Treatment
10(1) This Part of this Schedule has effect in relation...
Part IV Reduced Earnings Allowance
11(1) Subject to the provisions of this paragraph, an employed...
Supplementary
12(1) A person who on 10th April 1988 or 9th...
Part V Retirement Allowance
13(1) Subject to the provisions of this Part of this...
Part VI Industrial Death Benefit
Introductory
14(1) This Part of this Schedule only has effect in...
Widow’s benefit (entitlement)
15(1) The widow of the deceased shall be entitled to...
Widow’s benefit (rate)
16(1) The weekly rate of a pension payable under paragraph...
Widower’s benefit (entitlement and rate)
17(1) The widower of the deceased shall be entitled to...
Deceased's family
18(1) Subject to paragraph 19 below, where at his death...
Limits of entitlement to industrial death benefit in respect of children and qualifying young persons
19Where two or more persons satisfy the conditions, in respect...
Death of person with constant attendance allowance
20(1) If a person dies at a time when—
Pulmonary disease
21(1) If a person dies as a result of any...
SCHEDULE 8 Industrial Injuries and Diseases (Old Cases)
Part I Workmen’s Compensation and Industrial Diseases Benefit in Respect of Employment before 5th July 1948
Continuation of workmen’s compensation
1The Workmen’s Compensation Acts and any other enactment repealed by...
Regulations to provide for supplementing workmen’s compensation
2(1) The Department may, with the consent of the Department...
Provisions supplementary to paragraph 2
3(1) For the purposes of paragraph 2 above—
Part II Regulations Providing for Benefit for Pre-1948 Cases
4(1) This paragraph applies to any person who is or...
Part III Interpretation
5(1) In this Schedule, except where the context otherwise requires—...
SCHEDULE 9 Exclusions from Entitlement to Child Benefit
Children and qualifying young persons in detention, care, etc.
1(1) Except where regulations otherwise provide, no person shall be...
...
2(1) No person shall be entitled to child benefit by...
Married children and qualifying young persons
3Except where regulations otherwise provide, no person shall be entitled...
Persons exempt from tax
4Except where regulations otherwise provide, no person shall be entitled...
Children entitled to severe disablement allowance
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 10 Priority Between Persons Entitled to Child Benefit
Person with prior award
1(1) Subject to sub-paragraph (2) below, as between a person...
Person having child or qualifying young person living with him
2Subject to paragraph 1 above, as between a person entitled...
Opposite-sex spouses or civil partners
3Subject to paragraphs 1 and 2 above, as between a...
Parents
4(1) Subject to paragraphs 1 to 3 above, as between...
Other cases
5As between persons not falling within paragraphs 1 to 4...
Supplementary
6(1) Any election under this Schedule shall be made in...
SCHEDULE 11 Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not Arise
1A period of entitlement does not arise in relation to...
1ARegulations under paragraph 1 above must be made with the...
2The circumstances are that— (a) . . . . ....
3In this Schedule “relevant date” means the date on which...
4(1) Paragraph 2(b) above does not apply in any case...
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5A(1) Paragraph 2(d)(i) above does not apply if, at the...
6For the purposes of paragraph 2(f) above, if an employee...
7Paragraph 2(g) above does not apply in the case of...
8Paragraph 2(h) above does not apply in relation to an...
SCHEDULE 12 Relationship of Statutory Sick Pay with Benefits and Other Payments, etc.
The general principle
1Any day which— (a) is a day of incapacity for...
Contractual remuneration
2(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...
Incapacity benefit
3(1) This paragraph and paragraph 4 below have effect to...
4(1) Where a period of entitlement as between an employee...
Incapacity benefit for widows and widowers
5Paragraph 1 above does not apply for the purpose of...
Unemployability supplement
6Paragraph 1 above does not apply in relation to paragraph...
SCHEDULE 13 Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc.
The general principle
1Except as may be prescribed, a day which falls within...
Incapacity benefit
2(1) Regulations may provide that in prescribed circumstances a day...
Contractual remuneration
3(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...
TABLE OF DERIVATIONS
Note: 1. The following abbreviations are used in this Table:—...
2The Table does not contain any entries in respect of...
3The Table does not show the effect of transfer of...

Social Security Contributions and Benefits (Northern Ireland) Act 1992

1992 c. 7

An Act to consolidate for Northern Ireland certain enactments relating to social security contributions and benefits, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.

C1C2Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C23C10C24C3C4C5C6C21C18C13C8C17C20C19C22C15C9C11C14C7C16C12

Annotations:
Modifications etc. (not altering text)
C1

Act amended (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 2(3), 7(2)

Act amended (5.7.1999, 6.9.1999, 5.10.1999, 18.10.1999 and 29.11.1999 for different purposes, otherwise prosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 9; S.R. 1999/310, art. 2(1)(b), Sch. 1 (with arts. 4, 14); S.R. 1999/371, art. 2(b), Sch. 1 (with arts. 4, 18); S.R. 1999/407, art. 2(b), Sch. (with art. 4); S.R. 1999/428, art. 2(b), Sch. 1 (with arts. 4, 16); S.R. 1999/472, art. 2(1)(a)(2), Sch. 1 (with arts. 20-22)

Act amended (11.5.2001) by 2001 c. 20, s. 5(5)

C2

Act: power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 177(5)(b), 189(11), 192(4)

Act: power to modify conferred (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 155(4)(5), 168(4)

Act: power to repeal or amend conferred (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. I para. 7(1)

Act: power to amend conferred (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 5, 7(2), Sch. 3 Pt. II paras. 12, 13, 14, 21(3)(4)(c)

Act: power to modify conferred (1.6.1996 for the purpose only of authorising the making of regulations and 6.4.1997 otherwise) by S.I. 1995/3213 (N.I. 22), arts. 1, 146(1)(2); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2(b)

Act: power to exclude conferred (24.7.1996) by 1996 c. 49, ss. 11(1)(b)(2), 13(3)

Act: power to amend conferred (2.12.1999) by 1998 c. 47, s. 87; S.I. 1999/3209, art. 2, Sch.

Act: power to issue payment conferred (prosp.) by S.I. 1998/1759 (N.I. 13), arts. 1(2), 71

Act: power to modify conferred (temp. from 24.3.1999) by S.I. 1999/671, arts. 1(2)(c), 14(1)(2)(b), Sch. 6 (with savings and transitional provisions in Sch. 7)

Act: power to modify conferred (1.4.1999) by 1999 c. 2, s. 15(1)(2)(b); S.I. 1999/527, art. 2(b), Sch. 2

Act: power to modify conferred (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 30

Act: power to amend or apply conferred (8.7.2002) by Employment Act 2002 (c. 22), ss. 46(3)(d)(iii), 55(2)

C23

Act modified (1.7.1992) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), ss. 30(10), 115(4), 168(4)

Act modified (27.7.1992) by S.R. 1992/328, art. 2.

Act modified (31.12.1992) by S.R. 1992/560, art. 2, S.R. 1992/561, art.2, S.R. 1992/562, art.2, S.R. 1992/563, art. 2 and S.R. 1992/564, art. 2

Act modified (7.2.1994) by 1993 c. 49, s. 42(1)(a); S.R. 1994/17, art. 2

Act modified (4.7.1994) by S.R. 1995/262, art. 2

Act modified (2.11.1994) by S.R. 1994/427, art. 2

Act modified (13.4.1995) by: S.R. 1995/35, regs. 16, 18, 21, 26, 31; S.R. 1995/110, art. 2; S.R. 1994/485, regs. 2-4; S.R. 1994/485, reg. 16 (as added by S.R. 1995/150, reg. 23); S.R. 1995/150, Pt. III, reg. 24

C24

Act modified (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. I para. 1

Act modified (1.9.1999) by: S.R. 1999/349, reg. 2(2), Sch.; S.R. 1999/350, reg. 2(2), Sch.

Act modified (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 29

Act modified (1.8.2000) by S.R. 2000/246, art. 2, Sch.

Act modified by S.R. 2000/377, art. 2, Sch. (the amendment coming into force in accordance with art. 1(1) of the amending S.R.)

C5

Act: certain functions transferred (5.10.1999) by 1999 c. 10, ss. 2, 20, Sch. 2 para. 7(c)

Act: functions transferred from the Department of Health and Social Services to the Department for Social Development (1.12.1999) by S.R. 1999/481, art. 8(b), Sch. 6 Pt. II

Act: certain functions of the Secretary of State and the Northern Ireland Department transferred (prosp.) to the Board by Tax Credits Act 2002 (c. 21), ss. 50, 61 (subject to s. 49 and with s. 54(2)(3)(5)(7)(9))

C6

Act restricted (1.1.2000 for specified purposes and otherwise 3.4.2000) by 1999 c. 33, s. 115(1); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch.

C21

Act: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 50(2)(c), 61 (with s. 54(2)(3)(5)(7)(9)); S.I. 2003/392, art. 2

C18

Act restricted (30.6.2005 for specified purposes, 1.9.2005 in so far as not already in force) by Children (Leaving Care) Act (Northern Ireland) 2002 (c. 11), ss. 6(1), 9(3); S.R. 2005/319, art. 2

C7

Act modified (coming into force in accordance with art. 1 of the amending Rule) by The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77), art. 2; 2020 c. 1, Sch. 5 para. 1(1)