Social Security Contributions and Benefits Act 1992
Part I Contributions
Preliminary
1 Outline of contributory system.
2Categories of earners.
3“Earnings" and “earner".
4 Payments treated as remuneration and earnings.
4A Earnings 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
5 Earnings limits and thresholds for Class 1 contributions.
6 Liability for Class 1 contributions.
6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
7“Secondary contributor".
8 Calculation of primary Class 1 contributions.
9 Calculation of secondary Class 1 contributions.
9AThe age-related secondary percentage
Class 1A contributions
10 Class 1A contributions: benefits in kind etc
10ZA Liability of third party provider of benefits in kind.
10ZB Non-cash vouchers provided by third parties.
10ZCClass 1A contributions: power to make provision in consequence of retrospective tax legislation
Class 1B contributions
10A Class 1B contributions
Class 2 contributions
11 Liability for Class 2 contributions.
12Late paid Class 2 contributions.
Class 3 contributions
13 Class 3 contributions.
13ARight to pay additional Class 3 contributions in certain cases
14 Restriction on right to pay Class 3 contributions.
Class 4 contributions
15 Class 4 contributions recoverable under the Income Tax Acts.
16 Application of Income Tax Acts and destination of Class 4 contributions.
17 Exceptions, deferment and incidental matters relating to Class 4 contributions.
18 Class 4 contributions recoverable under regulations.
18AClass 4 contributions: partnerships
General
19 General power to regulate liability for contributions.
19A Class 1, 1A or 1B contributions paid in error
Part II Contributory Benefits
Preliminary
20 Descriptions of contributory benefits.
21 Contribution conditions.
22 Earnings factors.
23 Provisions supplemental to sections 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.
30B Incapacity 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
Benefits for widows and widowers
36 Bereavement payment.
36A Cases in which sections 37 to 41 apply.
37 Widowed mother’s allowance.
38 Widow’s pension.
39 Rate of widowed mother’s allowance and widow’s pension.
39A Widowed parent’s allowance.
39B Bereavement allowance where no dependent children.
39C Rate of widowed parent’s allowance and bereavement allowance.
40Long-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.
44 Category 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.
46 Modifications of section 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.
48BCategory B retirement pension for widows and widowers.
48BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
48CCategory B retirement pension: general.
49 Category B retirement pension for women.
50 Rate of Category B retirement pension for women.
51 Category B retirement pension for widowers.
51ASpecial 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.
55B Reduction 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.
Complete or partial failure to satisfy contribution conditions
60 Complete or partial failure to satisfy 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.
61AContributions 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.
66 Attendance allowance for the terminally ill.
67 Exclusions by regulation.
Severe disablement allowance
68 Entitlement and rate.
69 Severe disablement allowance: age related addition.
Carer’s allowance
70 Carer’s allowance.
Disability living allowance
71 Disability living allowance.
72 The care component.
73 The mobility component.
74 Mobility component for certain persons eligible for invalid carriages.
75Persons 65 or over
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
80 Beneficiary’s dependent children.
81 Restrictions on increase - child not living with beneficiary etc.
Adult dependants
82 Short-term benefit: increase for adult dependants.
83Pension increase (wife)
84 Pension increase (husband).
85 Pension increase (person with care of children).
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 V Benefit 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 section 108.
110 Respiratory diseases.
Old cases
111 Workmen’s compensation etc.
Part VI Miscellaneous Provisions relating to Parts 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 Great Britain.
120 Employment at sea (continental shelf operations).
121 Treatment of certain marriages.
Interpretation
122 Interpretation of Parts I to VI and supplementary provisions.
Part VII Income-Related Benefits
General
123 Income-related benefits.
Income support
124 Income support.
125 Severe hardship cases.
126Trade disputes.
127 Effect of return to work.
Family credit
128 Family credit.
Disability working allowance
129 Disability working allowance.
Housing benefit
130 Housing benefit.
130AAppropriate maximum housing benefit
130BLoss of housing benefit following eviction on certain grounds
130CRelevant orders for possession
130DLoss of housing benefit: supplementary
130ECouples
130FInformation provision
130GPilot schemes relating to loss of housing benefit
Council tax benefit
131 Council tax benefit.
132 Couples.
133 Polygamous marriages.
General
134 Exclusions from benefit.
135 The applicable amount.
136 Income and capital.
136A Effect of attaining qualifying age for state pension credit
137 Interpretation of Part VII and supplementary provisions.
Part VIII The Social Fund
138 Payments out of the social fund.
139 Awards by social fund officers.
140 Principles of determination.
Part 8AHealth in pregnancy grant
140AEntitlement
140BAmount
Part IX Child Benefit
141 Child benefit.
142“Child” and “qualifying young person”
143 Meaning of “person responsible for child or qualifying young person".
144 Exclusions and priority.
145 Rate of child benefit.
145A Entitlement after death of child or qualifying young person
146 Presence in Great Britain
146A Persons subject to immigration control
147 Interpretation of Part IX and supplementary provisions.
Part X Christmas bonus for pensioners
148 Entitlement of pensioners to Christmas bonus.
149 Provisions supplementary to section 148.
150 Interpretation of Part X.
Part XI Statutory Sick Pay
Employer’s liability
151 Employer’s liability.
The qualifying conditions
152 Period of incapacity for work.
153 Period of entitlement.
154 Qualifying days.
Limitations on entitlement, etc.
155 Limitations on entitlement.
156 Notification of incapacity for work.
Rates of payment, etc.
157 Rates of payment.
158 Recovery by employers of amounts paid by way of statutory sick pay.
159 Power to substitute provisions for s. 158(2).
159APower to provide for recovery by employers of sums paid by way of statutory sick pay.
Miscellaneous
160 Relationship with benefits and other payments, etc.
161 Crown employment - Part XI.
162 Special classes of persons.
163Interpretation of Part XI and supplementary provisions.
Part XII Statutory Maternity Pay
164 Statutory maternity pay - entitlement and liability to pay.
165 The maternity pay period.
166Rate of statutory maternity pay
167 Funding of employers’ liabilities in respect of statutory maternity pay
168 Relationship with benefits and other payments etc.
169 Crown employment - Part XII.
170 Special classes of persons.
171Interpretation of Part XII and supplementary provisions.
Part 12ZAOrdinary and Additional Statutory Paternity Pay
Ordinary statutory paternity pay
171ZA Entitlement: birth
171ZB Entitlement: adoption
171ZC Entitlement: general
171ZD Liability to make payments
171ZE Rate and period of pay
Additional statutory paternity pay
171ZEAEntitlement to additional statutory paternity pay: birth
171ZEBEntitlement to additional statutory paternity pay: adoption
171ZECEntitlement to additional statutory paternity pay: general
171ZEDLiability to make payments of additional statutory paternity pay
171ZEERate and period of pay: additional statutory paternity pay
Ordinary and additional statutory paternity pay: supplementary provisions
171ZF Restrictions on contracting out
171ZG Relationship with contractual remuneration
171ZH Crown employment-Part 12ZA
171ZI Special classes of person
171ZJPart 12ZA: supplementary
171ZK Power to apply Part 12ZA to adoption cases not involving placement
Part 12ZBStatutory Adoption pay
171ZL Entitlement
171ZM Liability to make payments
171ZN Rate and period of pay
171ZO Restrictions on contracting out
171ZP Relationship with benefits and other payments etc
171ZQ Crown employment-Part 12ZB
171ZR Special classes of person
171ZSPart 12ZB: supplementary
171ZT Power to apply Part 12ZB to adoption cases not involving placement
Part XIIA Incapacity for work
171A Test of incapacity for work.
171B The own occupation test.
171CPersonal capability assessments.
171D Incapacity for work: persons to be treated as incapable or capable of work.
171E Incapacity for work: disqualification, &c.
171F Incapacity for work: work as councillor to be disregarded.
171G Incapacity for work: supplementary provisions.
Part XIII General
Interpretation
172 Application of Act in relation to territorial waters.
173 Age.
174 References to Acts.
Subordinate legislation
175 Regulations, orders and schemes.
176Parliamentary control.
Short title, commencement and extent
177 Short title, commencement and extent.
SCHEDULES
SCHEDULE 1 Supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 and 3
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...
General regulation - making powers
8(1) The appropriate authority may by regulations provide—
9The Treasury may by regulations provide that—
Deduction of contributions from pension, etc.
10(1) Where a person is in receipt of a pension...
Sickness payments counting as remuneration
11(1) The Treasury may by regulations make provision as to...
SCHEDULE 2 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 101 of the Finance Act 2009 (late payment...
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(1) The contribution conditions for unemployment benefit are the following....
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) The contribution conditions for a widowed mother’s allowance, a...
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, the...
SCHEDULE 4Rates of benefits, etc
Part IContributory periodical benefits
Part IIBereavement Payment
Part IIINon-contributory periodical benefits
Part IVIncreases for dependants
Part VRates of industrial injuries benefit
SCHEDULE 4AAdditional 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 Secretary of State may make regulations containing provisions for...
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) is to...
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...
4The flat rate amount for the year is calculated by...
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 Secretary of State may make regulations containing provision for...
Part 5Interpretation
12In this Schedule— ... “ the contracted-out condition ”, in...
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) . . . . . . . . ....
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) . . . . . . . . ....
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 and Part II...
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(1) In the case of an assessment of any person’s...
5(1) An assessment of any person’s disablement for the purposes...
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 specified in...
Schemes for supplementing workmen’s compensation
2(1) The Secretary of State may, by scheme made with...
Provisions supplementary to paragraph 2
3(1) For the purposes of paragraph 2 above—
Industrial diseases benefit schemes
4(1) The Secretary of State may, by scheme made with...
Restrictions on scope of schemes under paragraph 4
5(1) A scheme under paragraph 4 above shall not provide...
Nature and amount of benefit under paragraph 4
6(1) The benefit payable to any person in pursuance of...
Part II Regulations providing for benefit
7(1) This paragraph applies to any person who is or...
Part III Interpretation
8(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.
1Except where regulations otherwise provide, no person shall be entitled...
...
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
5Except where regulations otherwise provide, no person shall be entitled...
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...
Husband and wife
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(1) In paragraph 2(d) above “ invalidity pension day ”...
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

Social Security Contributions and Benefits Act 1992

1992 c. 4

I1An Act to consolidate certain enactments relating to social security contributions and benefits with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

Be 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:—C42C43C44C2C45C1C6C4C3C5C7C8C9C11C10C12C13C14C18C15C16C17C19C20C21C46C25C22C23C24C26C27C28C29C30C31C32C33C34C36C35C37C38C39C40C41

Annotations:
Commencement Information
I1

Act wholly in force at 1.7.1992 except as provided in Social Security (Consequential Provisions) Act 1992 (c. 6), Sch. 4: see s. 177(4)

Modifications etc. (not altering text)
C42

Act modified (E.W.S.) (29.6.1992) by The Social Security (Australia) Order 1992 (S.I. 1992/1312), art. 2, Schs. 1-3 (as read with Social Security (Consequential Provisions) Act 1992 (c. 6), s. 2; as modified (13.4.1995) by S.I. 1995/767, art. 2, Schs. 1-3; as modified (7.10.1996) by S.I. 1996/1928, art. 2, Schs. 1, 2); and as revoked with savings (1.3.2001) by virtue of S.I. 2000/3255, arts. 2(1), 3(1) (subject to art. 2(2))

C2

Act modified (E.W.S.) (1.7.1992) by Social Security Administration Act 1992 (c. 5), s. 32(10)

C7

Act modified (E.W.S.) (31.12.1992) by The Social Security (Iceland) Order 1992 (S.I. 1992/3211), arts. 1, 2

C11

Act modified (E.W.S.) (13.4.1995) by The Social Security (Reciprocal Agreements) Order 1995 (S.I. 1995/767), art. 2, Schs. 1-3 (as amended (1.3.2001) by S.I. 2000/3255, art. 3(2) (with art. 2))

C12

Act modified (19.7.1995) by Pensions Act 1995 (c. 26), s. 180(2)(a), Sch. 4 para. 1

C14

Act: power to modify conferred (E.W.S.) (12.12.1995) by Jobseekers Act 1995 (c. 18), Sch. 1 para. 18; S.I. 1995/3228, art. 2(b), Sch.

C18

Act: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 149(2); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2

C46

Act: certain functions transferred (25.2.1999 for specified purposes, 1.4.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 8 (with s. 9); S.I. 1999/527, art. 2(b)(c), Schs. 2, 3 (with arts. 3-6) (and see also Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 23, for a power to transfer functions by Order in Council)

C25

Act: decision-making functions transferred (5.7.1999 for specified purposes, 6.9.1999 for specified purposes, 5.10.1999 for specified purposes, 18.10.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 8 (with s. 11); S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3-5); S.I. 1999/2422, art. 2(c), Sch. 1 (with Sch. 14); S.I. 1999/2739, art. 2, Sch. 1 (with Sch. 2); S.I. 1999/2860, art. 2(c), Sch. 1 (with Schs. 16-18); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with Schs. 21-23)

C24

Act: certain functions transferred (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 paras. 1, 7(a)

C26

Act: power to amend conferred (2.12.1999) by Northern Ireland Act 1998 (c. 47), s. 87 (with s. 100, Sch. 14); S.I. 1999/3209, art. 2, Sch.

C27

Act excluded in relation to certain persons (1.1.2000 for specified purposes, 3.4.2000 in so far as not already in force) by Immigration and Asylum Act 1999 (c. 33), s. 115(1); S.I. 1999/3190, art. 2, Sch.; S.I. 2000/464, art. 2, Sch.

C30

Act excluded in relation to certain persons (E.W.S.) (10.9.2001 for specified purposes, 1.10.2001 in so far as not already in force) by Children (Leaving Care) Act 2000 (c. 35), ss. 6, 8(2); S.I. 2001/3070, art. 2

C31

Act: power to amend or apply conferred (8.7.2002) by Employment Act 2002 (c. 22), ss. 45(3)(d)(iii), 55(2)

C32

Act: certain functions transferred (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. 49, 50, 61 (with s 54); S.I. 2003/392, art. 2

C38

Act modified (E.W.S.) (1.10.2007) by The Social Security (Ireland) Order 2007 (S.I. 2007/2122), art. 2