http://www.legislation.gov.uk/ukpga/1993/49/section/4Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-04-06 Part III<CommentaryRef Ref="key-2ae0e236f424ffe745222d338c93f037"/> <Substitution ChangeId="key-d2958520cd7a1b7ff9b807c2b5b2c904-1581000533475" CommentaryRef="key-d2958520cd7a1b7ff9b807c2b5b2c904">Schemes that were contracted-out etc.</Substitution> and Effects on Members’ State Scheme Rights ...Chapter I <Substitution ChangeId="key-f01c0e01c3cb2d5e03204911fc8c60b0-1581000665469" CommentaryRef="key-f01c0e01c3cb2d5e03204911fc8c60b0">Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc.</Substitution> Preliminary Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.41In relation to any period before the second abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to the earner during that period if—athe earner was under pensionable age;bthe earner's service in the employment was service which qualified the earner for a pension provided by a salary related contracted-out scheme; andcthere was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.1AIn addition, in relation to any period before the first abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to him during that period if—ahe was under pensionable age;bhis employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, andcthere was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.1BIn the following provisions of this Act “earner”, in relation to a scheme, means a person who was an earner in contracted-out employment by reference to the scheme.2In this Act—“guaranteed minimum pension” means any pension which is provided , by a scheme that was a salary related contracted-out scheme, in accordance with the requirements of sections 9 and 13 to the extent to which its weekly rate is equal to the earner’s or, as the case may be, the earner’s widow's, widower’s , surviving same sex spouse’s or surviving civil partner's guaranteed minimum as determined for the purposes of those sections respectively; and“minimum payment”, in relation to an earner’s employment in any tax week, means the rebate percentage of so much of the earnings paid to or for the benefit of the earner in that week as exceeds the current lower earnings limit but not the applicable limit (or the prescribed equivalents if he is paid otherwise than weekly);and for the purposes of this subsection “rebate percentage” means the appropriate flatrate percentage for the tax year in which the week falls as specified in an order made under section 38B (as it had effect before the first abolition date).2AIn subsection (2) “the applicable limit” means—ain relation to a tax year before 2009–10, the upper earnings limit;bin relation to 2009–10 or any subsequent tax year, the upper accrual point.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4A contracting-out certificate that was in force in respect of an employed earner's employment is to be taken as conclusive that the employment was, at that time, contracted-out employment.5Regulations shall provide for the determination by the Department of any question whether an employment is to be treated as contracted-out employment or as to the persons in relation to whom, or the period for which, an employment is to be so treated.Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2S. 4(2) modified (6.4.1997) by S.R. 1996/509, reg. 6(2)Words in s. 4(2) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, Sch. 3 para. 16(a); S.R. 1997/192, art. 2(b)S. 4(5) omitted and repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, 168, Sch. 3 para. 16(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)Words in s. 4 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 paras. 13, 14(a) Table; S.R. 1997/192, art. 2(b)S. 4(2A) inserted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 8(3) (with s. 73)Words in s. 4(2) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(4) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Words in s. 4(2) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 2Words in s. 4(1A) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 2Words in Pt. 3 heading omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(b)S. 4(1B) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(3)S. 4(3) repealed (6.4.2015) by Pensions Act (Northern Ireland) 2008 (c. 1), s. 21(1), Sch. 4 para. 46, Sch. 6 Pt. 7; S.R. 2012/115, art. 2(2)(a)(iv)(b)S. 4(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(2)S. 4(1A) inserted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 3(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2Pt. 3 modified (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 6(2)S. 4(4) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(5)Words in s. 4(2) substituted (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 7 para. 8(2) (with s. 73)Words in s. 4(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 7(4)Words in Pt. 3 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(a)Pt. 3 Ch. 1 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 4Words in s. 4(2) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(2) (with regs. 6-9)Words in s. 4(2) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 2