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SOCIAL SECURITY PENSIONS (NORTHERN IRELAND) ORDER 1975 - SECT 29

29.(1) Where the earnings paid to or for the benefit of an earner in any tax
week are in respect of an employment which is contracted-out employment at the
time of the payment, the amount of a Class 1 contribution shall be the
aggregate of

(a)the normal percentage of so much of the earnings paid in that week in
respect of the employment as does not exceed the current lower earnings limit;
and

(b)the contracted-out percentage of so much of those earnings as exceeds that
limit but does not exceed the current upper earnings limit.

(2) In paragraph (1)

"the normal percentage" means the percentage that would apply for the
calculation of the amount of the contribution if the employment were not
contracted-out employment;

"the contracted-out percentage" means

(a)in the case of a primary Class 1 contribution, a percentage less by 25 than
the normal percentage;

(b)in the case of a secondary Class 1 contribution, a percentage less by 45
than the normal percentage.

(3) In the case of earners paid otherwise than weekly the references in
paragraph (1) to the current lower or upper earnings limit shall be construed
as references to the prescribed equivalents.

(4) Where earnings are paid to or for the benefit of an earner in respect of
an employment after he has ceased to be employed in it, that employment shall
be treated for the purposes of paragraph (1) as contracted-out employment at
the time when the earnings are paid if it was contracted-out employment in
relation to the earner when he was last employed in it.

(5) This Article shall not affect the amount of any primary Class 1
contribution which is payable at a reduced rate by virtue of regulations under
Article 5.

(6) For the purposes of section 1(5) of the principal Act (supplement to
contributions calculated by reference to contributions paid in a tax year)
contributions paid in accordance with this Article in any tax year shall be
treated as having amounted to such sum as would have been their amount if they
had been paid at the rates applicable apart from this Article; and that sum
shall be estimated by the Department in accordance with any directions given
by the Department of Finance.

© 1975 Crown Copyright

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