SCHEDULES
SCHEDULE 1EMPLOYMENT AND SUPPORT ALLOWANCE: ADDITIONAL CONDITIONS
F10F10PART 1F10CONTRIBUTORY ALLOWANCE
Conditions relating to national insurance
I11
1
The first condition is that—
a
the claimant has actually paid Class 1 or Class 2 contributions in respect of one of the last F1two complete tax years (“the base tax year”) before the beginning of the relevant benefit year,
b
those contributions must have been paid before the relevant benefit week, and
F2c
the claimant's earnings determined in accordance with sub-paragraph (2) must be not less than the base tax year's lower earnings limit multiplied by 26.
F32
The earnings referred to in sub-paragraph (1)(c) are the aggregate of
a
the claimant's relevant earnings for the base tax year upon which primary Class 1 contributions have been paid or treated as paid, and
b
the claimant's earnings factors derived from Class 2 contributions.
3
Regulations may make provision for the purposes of sub-paragraph (2)(a) for determining the claimant's relevant earnings for the base tax year.
3A
Regulations under sub-paragraph (3) may, in particular, make provision—
a
for making that determination by reference to the amount of a person's earnings for periods comprised in the base tax year;
b
for determining the amount of a person's earnings for any such period by—
i
first determining the amount of the earnings for the period in accordance with regulations made for the purposes of section 3(2) of the Contributions and Benefits Act, and
ii
then disregarding so much of the amount found in accordance with sub-paragraph (i) as exceeded the base tax year's lower earnings limit (or the prescribed equivalent).
4
Regulations may—
a
provide for the condition set out in sub-paragraph (1) to be taken to be satisfied in the case of F4 persons—
i
who have been entitled to any prescribed description of benefit during any prescribed period or at any prescribed time F5, or
ii
who satisfy other prescribed conditions;
b
with a view to securing any relaxation of the requirements of that condition in relation to persons who have been so entitled, provide for that condition to apply in relation to them subject to prescribed modifications.
5
In sub-paragraph (4), “benefit” means—
F7za
universal credit,
a
any benefit within the meaning of section 121(1) of the Contributions and Benefits Act,
b
any benefit under Parts 7 to 12 of that Act,
c
credits under regulations under section 22(5) of that Act,
F6ca
credits under section 23A of that Act,
d
F8an employment and support allowance , and
e
working tax credit.
2
1
The second condition is that—
a
the claimant has in respect of the last two complete tax years before the beginning of the relevant benefit year either paid or been credited with Class 1 or Class 2 contributions or been credited with earnings, and
b
the earnings factor derived as mentioned in sub-paragraph (2) must be not less in each of those years than the year's lower earnings limit multiplied by 50.
2
The earnings factor referred to in sub-paragraph (1)(b) is the aggregate of the claimant's earnings factors derived—
a
from so much of his earnings as did not exceed the upper earnings limit for the year and upon which primary Class 1 contributions have been paid or treated as paid or from earnings credited, and
b
from Class 2 contributions.
3
Where primary Class 1 contributions have been paid or treated as paid on any part of a person's earnings, sub-paragraph (2)(a) shall have effect as if such contributions had been paid or treated as paid on so much of the earnings as did not exceed the upper earnings limit for the year.
I23
1
For the purposes of paragraphs 1 and 2—
a
“benefit year” means a period which is a benefit year for the purposes of Part 2 of the Contributions and Benefits Act or such other period as may be prescribed for the purposes of this Part of this Schedule;
b
“Class 1 contributions”, “Class 2 contributions” and “primary Class 1 contributions” have the same meaning as in the Contributions and Benefits Act (see section 1 of that Act);
c
“earnings” shall be construed in accordance with sections 3, 4 and 112 of that Act;
d
“earnings factor” shall be construed in accordance with sections 22 and 23 of that Act;
e
“lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of that Act and references to the lower or upper earnings limit of a tax year are to whatever is (or was) the limit in force for that year under that section;
C1C2C3f
“relevant benefit year” is the benefit year which includes the beginning of the period of limited capability for work which includes the relevant benefit week;
g
“tax year” means the 12 months beginning with 6th April in any year.
2
Regulations may provide for sub-paragraph (1)(f) to have effect in prescribed circumstances with prescribed modifications in the case of—
a
a person who has previously ceased to be entitled to F9an employment and support allowance ;
b
a person who has made a claim for an employment and support allowance in connection with which he failed to satisfy one or both of the conditions in paragraphs 1 and 2.
Words in Sch. 1 Pt. 1 heading repealed (27.9.2017 for specified purposes, 15.11.2017 and 13.12.2017 for specified purposes) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 1; S.R. 2017/190, art. 6, Sch. 2 (with arts. 7, 8, 10-25, Sch. 3); S.R. 2017/216, art. 4 (with art. 5)