Social Security Contributions and Benefits Act 1992
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Outline of contributory system.
Outline of contributory system. 1 1 The funds required— a for paying such benefits under this Act or any other Act as are payable out of the National Insurance Fund and not out of other public money;…
Section 2 — Categories of earners.
Categories of earners. 2 1 In this Part of this Act and Parts II to V below— a “ employed earner ” means a person who is gainfully employed in Great Britain either under a contract of service, or in…
Section 3 — “Earnings" and “earner".
“Earnings" and “earner". 3 1 In this Part of this Act and Parts II to V below— a “ earnings ” includes any remuneration or profit derived from an employment; and b “ earner ” shall be construed…
Section 4 — Payments treated as remuneration and earnings.
Payments treated as remuneration and earnings. 4 1 For the purposes of section 3 above there shall be treated as remuneration derived from employed earner’s employment— a any sum paid to or for the…
Section 4A — Earnings of workers supplied by service companies etc.
Earnings of workers supplied by service companies etc. 4A 1 Regulations may make provision for securing that where— a an individual (“ the worker ”) personally performs, or is under an obligation…
Section 4AA — Limited liability partnerships
Limited liability partnerships 4AA 1 The Treasury may, for the purposes of this Act, by regulations— a provide that, in prescribed circumstances— i a person (“E”) is to be treated as employed in…
Section 4B — Earnings: power to make retrospective provision in consequence of retrospective tax legislation
Earnings: power to make retrospective provision in consequence of retrospective tax legislation 4B 1 This section applies where— a a provision of the Income Tax Acts which relates to income tax…
Section 4C — Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc 4C 1 The Treasury may by regulations made with the concurrence of the Secretary of State make such…
Section 5 — Earnings limits and thresholds for Class 1 contributions.
Earnings limits and thresholds for Class 1 contributions. 5 1 For the purposes of this Act there shall for every tax year be— a the following for primary Class 1 contributions— i a lower earnings…
Section 6 — Liability for Class 1 contributions.
Liability for Class 1 contributions. 6 1 Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed…
Section 6A — Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit. 6A 1 This section applies where in any tax week earnings are paid to or for the benefit of an…
Section 7 — “Secondary contributor".
“Secondary contributor". 7 1 For the purposes of this Act, the “ secondary contributor ” in relation to any payment of earnings to or for the benefit of an employed earner, is— a in the case of an…
Section 8 — Calculation of primary Class 1 contributions.
Calculation of primary Class 1 contributions. 8 1 Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution is the aggregate of— a the…
Section 9 — Calculation of secondary Class 1 contributions.
Calculation of secondary Class 1 contributions. 9 1 Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the relevant…
Section 9A — The age-related secondary percentage
The age-related secondary percentage 9A 1 Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in…
Section 9B — Zero-rate secondary Class 1 contributions for certain apprentices
Zero-rate secondary Class 1 contributions for certain apprentices 9B 1 Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings…
Section 10 — Class 1A contributions ...
Class 1A contributions ... 10 1 Where— a for any tax year an earner is chargeable to income tax under ITEPA 2003 on an amount of general earnings received by him from any employment (“ the relevant…
Section 10A — Class 1B contributions
Class 1B contributions 10A 1 Where for any tax year a person is accountable to the Inland Revenue in respect of income tax on general earnings of his employees in accordance with a PAYE settlement…
Section 10ZA — Liability of third party provider of benefits in kind.
Liability of third party provider of benefits in kind. 10ZA 1 This section applies, where— a a Class 1A contribution is payable for any tax year in respect of the whole or any part of general…
Section 10ZBA — Liability of third party controller of sporting testimonial
Liability of third party controller of sporting testimonial 10ZBA 1 This section applies where— a a Class 1A contribution is payable for any tax year in respect of the whole or any part of general…
Section 10ZB — Non-cash vouchers provided by third parties.
Non-cash vouchers provided by third parties. 10ZB 1 In section 10ZA above references to the provision of a benefit include references to the provision of a non-cash voucher. 2 Where— a a non-cash…
Section 10ZC — Class 1A contributions: power to make provision in consequence of retrospective tax legislation
Class 1A contributions: power to make provision in consequence of retrospective tax legislation 10ZC 1 The Treasury may by regulations make such provision as appears to the Treasury to be expedient…
Section 11 — Class 2 contributions
Class 2 contributions 11 1 This section applies if an earner is in employment as a self-employed earner in a tax year (the “relevant tax year”). 2 . . . . . . . . . . . . . . . . . . . . . . . . . .…
Section 11A — Relevant profits to be included in self assessment tax return
Relevant profits to be included in self assessment tax return 11A 1 Part 2 (returns) of the Taxes Management Act 1970 applies, with the necessary modifications, for the purpose of establishing…
Section 12 — Late paid Class 2 contributions.
Late paid Class 2 contributions. 12 1 This section applies to any Class 2 contribution under section 11(6) paid in respect of a week falling within a tax year (“the contribution year") earlier than…
Section 13 — Class 3 contributions.
Class 3 contributions. 13 1 The Treasury shall by regulations provide for earners and others, if over the age of 16, to be entitled if they so wish, but subject to any prescribed conditions, to pay…
Section 13A — Right to pay additional Class 3 contributions in certain cases
Right to pay additional Class 3 contributions in certain cases 13A 1 An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and…
Section 14 — Restriction on right to pay Class 3 contributions.
Restriction on right to pay Class 3 contributions. 14 1 No person shall be entitled to pay a Class 3 contribution in respect of any tax year if his earnings factor, or the aggregate of his earnings…
Section 14A — Class 3A contributions in return for units of additional pension
Class 3A contributions in return for units of additional pension 14A 1 An eligible person is entitled to pay a Class 3A contribution before the cut-off date, in return for a unit of additional…
Section 14B — Class 3A contributions: repayment
Class 3A contributions: repayment 14B 1 The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances. 2 Regulations under subsection (1) may, in…
Section 14C — Class 3A contributions: power to change eligibility or remove the option to pay
Class 3A contributions: power to change eligibility or remove the option to pay 14C 1 The Treasury may by regulations change who is eligible to pay Class 3A contributions. 2 The Treasury may by…
Section 15 — Class 4 contributions recoverable under the Income Tax Acts.
Class 4 contributions recoverable under the Income Tax Acts. 15 1 Class 4 contributions shall be payable for any tax year in respect of all profits which— a are immediately derived from the carrying…
Section 16 — Application of Income Tax Acts and destination of Class 4 contributions.
Application of Income Tax Acts and destination of Class 4 contributions. 16 1 All the provisions of the Income Tax Acts, including in particular— a provisions as to assessment, collection, repayment…
Section 17 — Exceptions, deferment and incidental matters relating to Class 4 contributions.
Exceptions, deferment and incidental matters relating to Class 4 contributions. 17 1 The Inland Revenue may by regulations provide— a for excepting persons from liability to pay Class 4 contributions…
Section 18 — Class 4 contributions recoverable under regulations.
Class 4 contributions recoverable under regulations. 18 1 The Inland Revenue may by regulations make provision so that where— a an earner, in respect of any one or more employments of his, is treated…
Section 18A — Class 4 contributions: partnerships
Class 4 contributions: partnerships 18A 1 The Treasury may by regulations— a modify the way in which liabilities for Class 4 contributions of a partner in a firm are determined, or b otherwise modify…
Section 19 — General power to regulate liability for contributions.
General power to regulate liability for contributions. 19 1 Regulations may provide either generally or in relation to— a any prescribed category of earners; or b earners in any prescribed category…
Section 19A — Class 1, 1A or 1B contributions paid in error
Class 1, 1A or 1B contributions paid in error 19A 1 This section applies where— a payments by way of Class 1, Class 1A or Class 1B contributions are made in respect of earnings paid to or for the…
Section 19B — Extended meaning of “benefit” etc in Part 1
Extended meaning of “benefit” etc in Part 1 19B In this Part references to “benefit” or “contributory benefit” include benefit under Part 1 of the Pensions Act 2014.
Section 20 — Descriptions of contributory benefits.
Descriptions of contributory benefits. 20 1 Contributory benefits under this Part of this Act are of the following descriptions, namely— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .…
Section 21 — Contribution conditions.
Contribution conditions. 21 1 Entitlement to any of the benefits specified in section 20(1) above, other than short-term incapacity benefit under subsection (1)(b) of section 30A below, long-term…
Section 22 — Earnings factors.
Earnings factors. 22 1 A person shall, for the purposes specified in subsection (2) below, be treated as having annual earnings factors derived— a in the case of 1987-88 or any subsequent tax year,…
Section 23 — Provisions supplemental to sections 21 and 22.
Provisions supplemental to sections 21 and 22. 23 1 Earnings factors derived as mentioned in section 22(1) above, including earnings factors as increased by any order under section 148 of the…
Section 23A — Contributions credits for relevant parents and carers
Contributions credits for relevant parents and carers 23A 1 This section applies to the following benefits— a a Category A retirement pension in a case where the contributor concerned attains…
Section 24 — Records of earnings and calculation of earnings factors in absence of records.
Records of earnings and calculation of earnings factors in absence of records. 24 1 Regulations may provide for requiring persons to maintain, in such form and manner as may be prescribed, records of…
Section 25 — Unemployment benefit.
Unemployment benefit. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 25A — Determination of days for which unemployment benefit is payable.
Determination of days for which unemployment benefit is payable. 25A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 25B — Power to amend provisions as to days of entitlement.
Power to amend provisions as to days of entitlement. 25B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 26 — Duration of unemployment benefit.
Duration of unemployment benefit. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 27 — Interruption of employment in connection with trade dispute.
Interruption of employment in connection with trade dispute. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .