The Social Security (Netherlands) Order 2007

Article 14 Conversion formulae

(1) For the purpose of calculating entitlement to any benefit under the legislation of Great Britain, Northern Ireland or the Isle of Man in accordance with Articles 18 to 24, insurance periods completed under the legislation of the Netherlands before 6 April 1975 shall be treated as if they had been insurance periods completed under the legislation of Great Britain, Northern Ireland or the Isle of Man.

(2) Subject to paragraph (3), for the purpose of calculating an earnings factor for assessing entitlement to any benefit under the legislation of Great Britain, Northern Ireland or the Isle of Man in accordance with Articles 15, and 17 to 24, a person shall be treated for each week beginning in a relevant income tax year commencing after 5 April 1975, the whole or any part of which week is an insurance period completed under the legislation of the Netherlands, 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.

(3) 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 insurance period completed under the legislation of the Netherlands.

(4) For the purposes of the calculation in Article 19(2), where:

(a) in any income tax year commencing after 5 April 1975, an employed person has completed insurance periods exclusively in the Netherlands and the application of paragraph (2) 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 5 April 1975 does not count as a qualifying year under the legislation of Great Britain, Northern Ireland or the Isle of Man, any insurance periods completed in that year shall be disregarded.

(5) For the purpose of calculating the appropriate contribution factor to establish entitlement to any benefit under the legislation of Jersey in accordance with Articles 15 to 16 and 18 to 25, a person shall be treated:

(a) for each week in an insurance period completed under the legislation of the Netherlands, being a week in the relevant quarter, as having paid contributions, which derive a quarterly contribution factor of 0.077 for that quarter;

(b) for each week in an insurance period completed under the legislation of the Netherlands, being a week in a relevant year, as having paid contributions, which derive an annual contribution factor of 0.0193 for that year.

(6) For the purpose of calculating entitlement to any benefit under the legislation of Guernsey in accordance with Articles 15 to 25, insurance periods completed under the legislation of the Netherlands shall be treated as if they had been insurance periods completed under the legislation of Guernsey.

(7) For the purpose of calculating entitlement to any benefit under the legislation of the Netherlands in accordance with Articles 17 to 24 and 26, each contribution period or equivalent period completed under the legislation of Great Britain, Northern Ireland or the Isle of Man before 6 April 1975, shall be treated as if it had been an insurance period completed under the legislation of the Netherlands, or as a period of residence in the Netherlands, as appropriate.

(8) For the purpose of converting to an insurance period any earnings factor achieved in any income tax year commencing after 5 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, 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 and shall be treated as if it had been an insurance period completed under the legislation of the Netherlands, or as a period of residence in the Netherlands, as appropriate.

(9) For the purpose of converting to an insurance period any contribution factor achieved under the legislation of Jersey, the competent authority of Jersey shall:

(a) in the case of a quarterly contribution factor, multiply the factor achieved by a person in a quarter by thirteen; and

(b) in the case of an annual contribution factor, multiply the factor achieved by a person in a year by fifty-two.

• 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 a quarter or in a year, as the case may be, shall be treated as representing the number of weeks in the insurance period completed under that legislation and shall be treated as if it had been an insurance period completed under the legislation of the Netherlands, or as a period of residence in the Netherlands, as appropriate.

(10) For the purpose of converting insurance periods completed under the legislation of Guernsey, each insurance period or equivalent period completed under that legislation shall be treated as if it had been an insurance period completed under the legislation of the Netherlands, or as a period of residence in the Netherlands, as appropriate.