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Social Security Contributions and Benefits Act 1992

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Part I Contributions

    1. Preliminary

      1. 1.Outline of contributory system

      2. 2.Categories of earners

      3. 3.“Earnings” and “earner”

      4. 4.Payments treated as remuneration and earnings

    2. Class 1 contributions

      1. 5.Earnings limits for Class 1 contributions

      2. 6.Liability for Class 1 contributions

      3. 7.“Secondary contributor”

      4. 8.Calculation of primary Class 1 contributions

      5. 9.Calculation of secondary Class 1 contributions

    3. Class 1A contributions

      1. 10.Class 1A contributions

    4. Class 2 contributions

      1. 11.Liability for Class 2 contributions

      2. 12.Late paid Class 2 contributions

    5. Class 3 contributions

      1. 13.Class 3 contributions

      2. 14.Restriction on right to pay Class 3 contributions

    6. Class 4 contributions

      1. 15.Class 4 contributions recoverable under the Income Tax Acts

      2. 16.Application of Income Tax Acts and destination of Class 4 contributions

      3. 17.Exceptions, deferment and incidental matters relating to Class 4 contributions

      4. 18.Class 4 contributions recoverable under regulations

    7. General

      1. 19.General power to regulate liability for contributions

  3. Part II Contributory Benefits

    1. Preliminary

      1. 20.Descriptions of contributory benefits

      2. 21.Contribution conditions

      3. 22.Earnings factors

      4. 23.Provisions supplemental to sections 21 and 22

      5. 24.Records of earnings and calculation of earnings factors in absence of records

    2. Unemployment benefit

      1. 25.Unemployment benefit

      2. 26.Duration of unemployment benefit

      3. 27.Interruption of employment in connection with trade dispute

      4. 28.Unemployment benefit - other disqualifications etc

      5. 29.Exemptions from disqualification for unemployment benefit

      6. 30.Abatement of unemployment benefit on account of payments of occupational or personal pension

    3. Sickness benefit

      1. 31.Sickness benefit

      2. 32.Sickness benefit - disqualifications etc

    4. Invalidity benefits

      1. 33.Invalidity pension

      2. 34.Invalidity allowance

    5. Maternity

      1. 35.State maternity allowance

    6. Benefits for widows and widowers

      1. 36.Widow’s payment

      2. 37.Widowed mother’s allowance

      3. 38.Widow’s pension

      4. 39.Rate of widowed mother’s allowance and widow’s pension

      5. 40.Invalidity pension for widows

      6. 41.Invalidity pension for widowers

      7. 42.Entitlement to invalidity pension on termination of employment after period of entitlement to disability working allowance

    7. Retirement pensions (Categories A and B)

      1. 43.Persons entitled to more than one retirement pension

      2. 44.Category A retirement pension

      3. 45.The additional pension in a Category A retirement pension

      4. 46.Modifications of section 45 for calculating the additional pension in certain benefits

      5. 47.Increase of Category A retirement pension for invalidity

      6. 48.Use of former spouse’s contributions

      7. 49.Category B retirement pension for women

      8. 50.Rate of Category B retirement pension for women

      9. 51.Category B retirement pension for widowers

      10. 52.Special provision for surviving spouses

      11. 53.Special provision for married women

      12. 54.Category A and Category B retirement pensions: supplemental provisions

      13. 55.Increase of retirement pension where entitlement is deferred

    8. Child’s special allowance

      1. 56.Child’s special allowance - existing beneficiaries

    9. Provisions relating to unemployment benefit, sickness benefit and invalidity benefit

      1. 57.Determination of days for which benefit is payable

      2. 58.Incapacity for work: work as councillor to be disregarded

    10. Invalidity benefit—disqualifications etc.

      1. 59.Invalidity benefit— disqualifications etc

    11. Complete or partial failure to satisfy contribution conditions

      1. 60.Complete or partial failure to satisfy contribution conditions

      2. 61.Exclusion of increase of benefit for failure to satisfy contribution condition

    12. Graduated retirement benefit

      1. 62.Graduated retirement benefit

  4. Part III Non-Contributory Benefits

    1. 63.Descriptions of non-contributory benefits

    2. Attendance allowance

      1. 64.Entitlement

      2. 65.Period and rate of allowance

      3. 66.Attendance allowance for the terminally ill

      4. 67.Exclusions by regulation

    3. Severe disablement allowance

      1. 68.Entitlement and rate

      2. 69.Severe disablement allowance: age related addition

    4. Invalid care allowance

      1. 70.Invalid care allowance

    5. Disability living allowance

      1. 71.Disability living allowance

      2. 72.The care component

      3. 73.The mobility component

      4. 74.Mobility component for certain persons eligible for invalid carriages

      5. 75.Persons 65 or over

      6. 76.Disability living allowance - supplementary

    6. Guardian’s allowance

      1. 77.Guardian’s allowance

    7. Benefits for the aged

      1. 78.Category C and Category D retirement pensions and other benefits for the aged

      2. 79.Age addition

  5. Part IV Increases for dependants

    1. Child dependants

      1. 80.Beneficiary’s dependent children

      2. 81.Restrictions on increase - child not living with beneficiary etc

    2. Adult dependants

      1. 82.Short-term benefit: increase for adult dependants

      2. 83.Pension increase (wife)

      3. 84.Pension increase (husband)

      4. 85.Pension increase (person with care of children)

      5. 86.Increase of woman’s invalidity pension (husband)

      6. 87.Rate of increase where associated retirement pension is attributable to reduced contributions

      7. 88.Pension increases to be in respect of only one adult dependant

    3. Miscellaneous

      1. 89.Earnings to include occupational and personal pensions for purposes of provisions relating to increases of benefits in respect of child or adult dependants

      2. 90.Beneficiaries under sections 68 and 70

      3. 91.Effect of trade disputes on entitlement to increases

      4. 92.Dependency increases: continuation of awards in cases of fluctuating earnings

      5. 93.Dependency increases on termination of employment after period of entitlement to disability working allowance

  6. Part V Benefit for Industrial Injuries

    1. General provisions

      1. 94.Right to industrial injuries benefit

      2. 95.Relevant employments

      3. 96.Persons treated as employers for certain purposes

      4. 97.Accidents in course of illegal employments

      5. 98.Earner acting in breach of regulations, etc

      6. 99.Earner travelling in employer’s transport

      7. 100.Accidents happening while meeting emergency

      8. 101.Accident caused by another’s misconduct etc

    2. Sickness benefit

      1. 102.Sickness benefit in respect of industrial injury

    3. Disablement pension

      1. 103.Disablement pension

      2. 104.Increase where constant attendance needed

      3. 105.Increase for exceptionally severe disablement

    4. Other benefits and increases

      1. 106.Benefits and increases subject to qualifications as to time

    5. Successive accidents

      1. 107.Adjustments for successive accidents

    6. Prescribed industrial diseases etc.

      1. 108.Benefit in respect of prescribed industrial diseases, etc

      2. 109.General provisions relating to benefit under section 108

      3. 110.Respiratory diseases

    7. Old cases

      1. 111.Workmen’s compensation etc

  7. Part VI Miscellaneous Provisions relating to Parts I to V

    1. Earnings

      1. 112.Certain sums to be earnings

    2. Disqualification and suspension

      1. 113.General provisions as to disqualification and suspension

    3. Persons maintaining dependants etc.

      1. 114.Persons maintaining dependants, etc

    4. Special cases

      1. 115.Crown employment - Parts I to VI

      2. 116.Her Majesty’s forces

      3. 117.Mariners, airmen, etc

      4. 118.Married women and widows

      5. 119.Persons outside Great Britain

      6. 120.Employment at sea (continental shelf operations)

      7. 121.Treatment of certain marriages

    5. Interpretation

      1. 122.Interpretation of Parts I to VI and supplementary provisions

  8. Part VII Income-Related Benefits

    1. General

      1. 123.Income-related benefits

    2. Income support

      1. 124.Income support

      2. 125.Severe hardship cases

      3. 126.Trade disputes

      4. 127.Effect of return to work

    3. Family credit

      1. 128.Family credit

    4. Disability working allowance

      1. 129.Disability working allowance

    5. Housing benefit

      1. 130.Housing benefit

    6. Community charge benefits

      1. 131.Community charge benefits

      2. 132.Couples

      3. 133.Polygamous marriages

    7. General

      1. 134.Exclusions from benefit

      2. 135.The applicable amount

      3. 136.Income and capital

      4. 137.Interpretation of Part VII and supplementary provisions

  9. Part VIII The Social Fund

    1. 138.Payments out of the social fund

    2. 139.Awards by social fund officers

    3. 140.Principles of determination

  10. Part IX Child Benefit

    1. 141.Child benefit

    2. 142.Meaning of “child”

    3. 143.Meaning of “person responsible for child”

    4. 144.Exclusions and priority

    5. 145.Rate of child benefit

    6. 146.Persons outside Great Britain

    7. 147.Interpretation of Part IX and supplementary provisions

  11. Part X Christmas bonus for pensioners

    1. 148.Entitlement of pensioners to Christmas bonus

    2. 149.Provisions supplementary to section 148

    3. 150.Interpretation of Part X

  12. Part XI Statutory Sick Pay

    1. Employer’s liability

      1. 151.Employer’s liability

    2. The qualifying conditions

      1. 152.Period of incapacity for work

      2. 153.Period of entitlement

      3. 154.Qualifying days

    3. Limitations on entitlement, etc.

      1. 155.Limitations on entitlement

      2. 156.Notification of incapacity for work

    4. Rates of payment, etc.

      1. 157.Rates of payment

      2. 158.Recovery by employers of amounts paid by way of statutory sick pay

      3. 159.Power to substitute provisions for s. 158(2)

    5. Miscellaneous

      1. 160.Relationship with benefits and other payments, etc

      2. 161.Crown employment - Part XI

      3. 162.Special classes of persons

      4. 163.Interpretation of Part XI and supplementary provisions

  13. Part XII Statutory maternity Pay

    1. 164.Statutory maternity pay - entitlement and liability to pay

    2. 165.The maternity pay period

    3. 166.Rates of payment

    4. 167.Recovery of amounts paid by way of statutory maternity pay

    5. 168.Relationship with benefits and other payments etc

    6. 169.Crown employment - Part XII

    7. 170.Special classes of persons

    8. 171.Interpretation of Part XII and supplementary provisions

  14. Part XIII General

    1. Interpretation

      1. 172.Application of Act in relation to territorial waters

      2. 173.Age

      3. 174.References to Acts

    2. Subordinate legislation

      1. 175.Regulations, orders and schemes

      2. 176.Parliamentary control

    3. Short title, commencement and extent

      1. 177.Short title, commencement and extent

  15. SCHEDULES

    1. SCHEDULE 1

      Supplementary provisions relating to contributions of Classes 1, 1A, 2 and 3

      1. Class 1 contributions where earner employed in more than one employment

        1. 1.(1) For the purposes of determining whether Class 1 contributions...

      2. Earnings not paid at normal intervals

        1. 2.Regulations may, for the purposes of Class 1 contributions, make...

      3. Method of paying Class 1 contributions

        1. 3.(1) Where earnings are paid to an employed earner and...

      4. General provisions as to Class 1 contributions

        1. 4.Regulations may, in relation to Class 1 contributions, make provision—...

      5. Class 1A contributions where car made available by reason of more than one employment

        1. 5.Regulations may modify section 10 above in relation to cases...

      6. Power to combine collection of contributions with tax

        1. 6.(1) Regulations made with the concurrence of the Inland Revenue...

      7. Special penalties in the case of certain returns

        1. 7.(1) This paragraph applies where regulations under paragraph 6 above...

      8. General regulation - making powers

        1. 8.(1) Regulations may provide— (a) for requiring persons to maintain,...

        2. 9.Regulations may provide that— (a) for the purpose of determining...

      9. Deduction of contributions from pension, etc.

        1. 10.(1) Where a person is in receipt of a pension...

      10. Sickness payments counting as remuneration

        1. 11.(1) Regulations may make provision as to the manner in...

    2. SCHEDULE 2

      Levy of Class 4 contributions with income tax

      1. Interpretation

        1. 1.In this Schedule— (a) “the Act of 1988” means the...

      2. Method of computing profits or gains

        1. 2.Subject to the following paragraphs, Class 4 contributions shall be...

      3. Reliefs

        1. 3.(1) For the purposes of computing the amount of profits...

      4. Partnerships

        1. 4.(1) Where a trade or profession is carried on by...

      5. Trustees, etc.

        1. 5.In any circumstances in which apart from this paragraph a...

      6. Other provisions

        1. 6.(1) Sections 86 and 88(1), (4) and (5)(a) and (b)...

        2. 7.Where an assessment has become final and conclusive for the...

        3. 8.The provisions of Part V of the Taxes Management Act...

      7. Husband and wife - 1989-90 and previous years of assessment

        1. 9.(1) For the year 1989-90 and previous years of assessment...

    3. SCHEDULE 3

      Contribution conditions for entitlement to benefit

      1. Part I The conditions

        1. Unemployment benefit

          1. 1.(1) The contribution conditions for unemployment benefit are the following....

        2. Sickness benefit

          1. 2.(1) The contribution conditions for sickness benefit are the following....

        3. Maternity allowance

          1. 3.(1) Subject to sub-paragraph (2) below, the contribution condition for...

        4. Widow’s payment

          1. 4.(1) The contribution condition for a widow’s payment is that—...

        5. Widowed mother’s allowance and widow’s pension; retirement pensions (Categories A and B)

          1. 5.(1) The contribution conditions for a widowed mother’s allowance, a...

        6. Child’s special allowance

          1. 6.(1) The contribution condition for a child’s special allowance is...

      2. Part II Satisfaction of conditions in early years of contribution

        1. 7.(1) Sub-paragraph (3) below shall apply where a claim is...

        2. 8.Where a person claims sickness benefit, he shall be taken...

        3. 9.Where a woman claims a widow’s payment, the contributor concerned...

    4. SCHEDULE 4

      Rates of benefits, etc

      1. Part I Contributory periodical benefits

      2. Part II Widow’s payment

      3. Part III Non-contributory periodical benefits

      4. Part IV Increases for dependants

      5. Part V Rates of industrial injuries benefit

    5. SCHEDULE 5

      Increase of pension where entitlement is deferred

      1. Increase of pension where pensioner’s entitlement is deferred

        1. 1.Where a person’s entitlement to a Category A or Category...

        2. 2.(1) Subject to paragraph 3 below, a person is entitled...

        3. 3.(1) Regulations may provide that sub-paragraphs (1) to (3) of...

      2. Increase of pension where pensioner’s deceased spouse has deferred entitlement

        1. 4.(1) Subject to sub-paragraph (3) below, where a woman is...

        2. 5.(1) Where a woman is entitled to a Category A...

        3. 6.(1) Where a man is entitled to a Category A...

        4. 7.(1) For the purposes of paragraphs 5 and 6 above,...

      3. Married women

        1. 8.(1) For the purposes of paragraphs 1 to 3 above...

      4. Uprating

        1. 9.The sums which are the increases in the rates of...

    6. SCHEDULE 6

      Assessment of extent of disablement

      1. General provisions as to method of assessment

        1. 1.For the purposes of section 68 or 103 above and...

        2. 2.Provision may be made by regulations for further defining the...

        3. 3.Regulations under paragraph 1(d) or 2 above may include provision—...

      2. Severe disablement allowance

        1. 4.(1) In the case of an assessment of any person’s...

        2. 5.(1) An assessment of any person’s disablement for the purposes...

      3. Disablement benefit

        1. 6.(1) Subject to sub-paragraphs (2) and (3) below, the period...

        2. 7.An assessment for the purposes of section 103 above and...

      4. Special provision as to entitlement to constant attendance allowance, etc.

        1. 8.(1) For the purpose of determining whether a person is...

    7. SCHEDULE 7

      Industrial injuries benefits

      1. Part I Unemployability supplement

        1. Availability

          1. 1.This Part of this Schedule applies only in relation to...

        2. Rate and duration

          1. 2.(1) The weekly rate of a disablement pension shall, if...

        3. Increase of unemployability supplement

          1. 3.(1) Subject to the following provisions of this paragraph, if...

        4. Increase for beneficiary’s dependent children

          1. 4.(1) Subject to the provisions of this paragraph and paragraph...

        5. Additional provisions as to increase under paragraph 4

          1. 5.(1) An increase under paragraph 4 above of any amount...

        6. Increase for adult dependants

          1. 6.(1) The weekly rate of a disablement pension where the...

        7. Earnings to include occupational and personal pensions for purposes of disablement pension

          1. 7.(1) Except as may be prescribed, any reference to earnings...

        8. Dependency increases: continuation of awards in cases of fluctuating earnings

          1. 8.(1) Where a beneficiary— (a) has been awarded an increase...

      2. Part II Disablement gratuity

        1. 9.(1) An employed earner shall be entitled to a disablement...

      3. Part III Increase of disablement pension during hospital treatment

        1. 10.(1) This Part of this Schedule has effect in relation...

      4. Part IV Reduced earnings allowance

        1. 11.(1) Subject to the provisions of this paragraph, an employed...

        2. Supplementary

          1. 12.(1) A person who on 10th April 1988 or 9th...

      5. Part V Retirement allowance

        1. 13.(1) Subject to the provisions of this Part of this...

      6. Part VI Industrial death benefit

        1. Introductory

          1. 14.(1) This Part of this Schedule only has effect in...

        2. Widow’s benefit (entitlement)

          1. 15.(1) The widow of the deceased shall be entitled to...

        3. Widow’s benefit (rate)

          1. 16.(1) The weekly rate of a pension payable under paragraph...

        4. Widower’s benefit (entitlement and rate)

          1. 17.(1) The widower of the deceased shall be entitled to...

        5. Children of deceased’s family

          1. 18.(1) Subject to paragraph 19 below, where at his death...

        6. Limits of entitlement to industrial death benefit in respect of children

          1. 19.Where two or more persons satisfy the conditions, in respect...

        7. Death of person with constant attendance allowance

          1. 20.(1) If a person dies at a time when—

        8. Pulmonary disease

          1. 21.(1) If a person dies as a result of any...

    8. SCHEDULE 8

      Industrial injuries and diseases (Old Cases)

      1. Part I Workmen’s compensation and industrial diseases benefit in respect of employment before 5th July 1948

        1. Continuation of workmen’s compensation

          1. 1.The Workmen’s Compensation Acts and any other enactment specified in...

        2. Schemes for supplementing workmen’s compensation

          1. 2.(1) The Secretary of State may, by scheme made with...

        3. Provisions supplementary to paragraph 2

          1. 3.(1) For the purposes of paragraph 2 above—

        4. Industrial diseases benefit schemes

          1. 4.(1) The Secretary of State may, by scheme made with...

        5. Restrictions on scope of schemes under paragraph 4

          1. 5.(1) A scheme under paragraph 4 above shall not provide...

        6. Nature and amount of benefit under paragraph 4

          1. 6.(1) The benefit payable to any person in pursuance of...

      2. Part II Regulations providing for benefit

        1. 7.(1) This paragraph applies to any person who is or...

      3. Part III Interpretation

        1. 8.(1) In this Schedule, except where the context otherwise requires—...

    9. SCHEDULE 9

      Exclusions from entitlement to child benefit

      1. Children in detention, care, etc.

        1. 1.Except where regulations otherwise provide, no person shall be entitled...

      2. Employed trainees, etc.

        1. 2.(1) No person shall be entitled to child benefit by...

      3. Married children

        1. 3.Except where regulations otherwise provide, no person shall be entitled...

      4. Persons exempt from tax

        1. 4.Except where regulations otherwise provide, no person shall be entitled...

      5. Children entitled to severe disablement allowance

        1. 5.Except where regulations otherwise provide, no person shall be entitled...

    10. SCHEDULE 10

      Priority between persons entitled to child benefit

      1. Person with prior award

        1. 1.(1) Subject to sub-paragraph (2) below, as between a person...

      2. Person having child living with him

        1. 2.Subject to paragraph 1 above, as between a person entitled...

      3. Husband and wife

        1. 3.Subject to paragraphs 1 and 2 above, as between a...

      4. Parents

        1. 4.(1) Subject to paragraphs 1 to 3 above, as between...

      5. Other cases

        1. 5.As between persons not falling within paragraphs 1 to 4...

      6. Supplementary

        1. 6.(1) Any election under this Schedule shall be made in...

    11. SCHEDULE 11

      Circumstances in which periods of entitlement to statutory sick pay do not arise

      1. 1.A period of entitlement does not arise in relation to...

      2. 2.The circumstances are that— (a) at the relevant date the...

      3. 3.In this Schedule “relevant date” means the date on which...

      4. 4.(1) Paragraph 2(b) above does not apply in any case...

      5. 5.(1) In paragraph 2(d) above “invalidity pension day” means a...

      6. 6.For the purposes of paragraph 2(f) above, if an employee...

      7. 7.Paragraph 2(g) above does not apply in the case of...

      8. 8.Paragraph 2(h) above does not apply in relation to an...

    12. SCHEDULE 12

      Relationship of statutory sick pay with benefits and other payments, etc

      1. The general principle

        1. 1.Any day which— (a) is a day of incapacity for...

      2. Contractual remuneration

        1. 2.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

      3. Sickness benefit

        1. 3.(1) This paragraph applies in any case where—

        2. 4.(1) This paragraph applies in any case where—

      4. Invalidity pension for widows and widowers

        1. 5.Paragraph 1 above does not apply for the purpose of...

      5. Unemployability supplement

        1. 6.Paragraph 1 above does not apply in relation to paragraph...

    13. SCHEDULE 13

      Relationship of statutory maternity pay with benefits and other payments etc

      1. The general principle

        1. 1.Except as may be prescribed, a day which falls within...

      2. Invalidity

        1. 2.(1) Regulations may provide that in prescribed circumstances a day...

      3. Contractual remuneration

        1. 3.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

      4. TABLE OF DERIVATIONS

        1. 1.Note:

        2. 2.The Table does not contain any entries in respect of...

        3. 3.Numerous sums specified in this Act are subject to frequent...

        4. 4.The Table does not show the effect of transfer of...

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