The Social Security (Malta) Order 1996

PART III SPECIAL PROVISIONS

Article 11 Conversion formulae for contributions

(1) For the purpose of calculating entitlement under the legislation of Great Britain, Northern Ireland or the Isle of Man to any benefit in accordance with Articles 13 and 18 to 25, contribution periods or equivalent periods completed under the legislation of Malta before 6th April 1975 shall be treated as if they had been contribution periods or equivalent periods completed under the legislation of Great Britain, Northern Ireland or the Isle of Man, as the case may be.

(2) For the purpose of calculating entitlement under the legislation of Great Britain, Northern Ireland or the Isle of Man to any benefit in accordance with Articles 12, 13 and 18 to 25, contribution periods completed as a self-employed person or as a non-employed person or equivalent periods completed under the legislation of Malta after 5th April 1975 shall be treated as if they had been contribution periods completed as a self-employed person or as a non-employed person or equivalent periods completed under the legislation of Great Britain, Northern Ireland or the Isle of Man, as the case may be.

(3) Subject to paragraph (4) for the purpose of calculating an earnings factor for assessing entitlement to any benefit in accordance with Articles 12, 13 and 17 to 25 under the legislation of Great Britain, Northern Ireland or the Isle of Man, as the case may be, a person shall be treated for each week beginning in a relevant income tax year commencing after 5th April 1975, the whole or any part of which week is a contribution period completed as an employed person under the legislation of Malta, as having paid a contribution as an employed earner, or having earnings on which primary Class 1 contributions have been paid, on earnings equivalent to two-thirds of that year’s upper earnings limit.

(4) For the purpose of calculating entitlement to additional pension under the legislation of Great Britain, Northern Ireland or the Isle of Man, no account shall be taken of any contribution period completed under the legislation of Malta.

(5) For the purpose of the calculation in Articles 13(2) and (4) and 19(2), where:

(a) in any income tax year commencing after 5th April 1975, an employed person has completed periods of insurance exclusively in Malta and the application of paragraph (3) results in that year being a qualifying year under the legislation of Great Britain, Northern Ireland or the Isle of Man, he shall be deemed to have been insured for fifty-two weeks in that year;

(b) any income tax year commencing after 5th April 1975 does not count as a qualifying year under the legislation of Great Britain, Northern Ireland or the Isle of Man, any periods of insurance completed in that year shall be disregarded.

(6) For the purpose of calculating entitlement to any benefit in accordance with Articles 12, 14 and 18 to 28 under the legislation of Guernsey, contribution periods or equivalent periods completed under the legislation of Malta shall be treated as if they had been contribution periods or equivalent periods completed under the legislation of Guernsey.

(7) For the purpose of calculating entitlement to any benefit in accordance with Articles 12 to 27 under the legislation of Malta each contribution period or equivalent period completed under the legislation of Great Britain, Northern Ireland or the Isle of Man before 6th April 1975, shall be treated as if it had been a contribution period or an equivalent period completed under the legislation of Malta.

(8) For the purpose of converting to an insurance period any earnings factor achieved in any income tax year commencing after 5th April 1975 under the legislation of Great Britain, Northern Ireland or the Isle of Man, the competent authority of Great Britain, Northern Ireland or the Isle of Man, as the case may be, shall divide the earnings factor achieved under its legislation by that year’s lower earnings limit. The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated, subject to a maximum of the number of weeks during which the person was subject to that legislation in that year, shall be treated as representing the number of weeks in the insurance period completed under that legislation.

(9) For the purpose of converting insurance periods completed under the legislation of Guernsey, each contribution period or equivalent period completed under that legislation shall be treated as if it had been an insurance period completed under the legislation of Malta.