Social Security Contributions and Benefits Act 1992

This is the original version (as it was originally enacted).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
      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
      1. 10.Class 1A contributions
      1. 11.Liability for Class 2 contributions
      2. 12.Late paid Class 2 contributions
      1. 13.Class 3 contributions
      2. 14.Restriction on right to pay Class 3 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
      1. 19.General power to regulate liability for contributions
      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
        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
        1. 31.Sickness benefit
        2. 32.Sickness benefit - disqualifications etc
        1. 33.Invalidity pension
        2. 34.Invalidity allowance
        1. 35.State maternity allowance
        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
        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
        1. 56.Child’s special allowance - existing beneficiaries
        1. 57.Determination of days for which benefit is payable
        2. 58.Incapacity for work: work as councillor to be disregarded
        1. 59.Invalidity benefit— disqualifications etc
        1. 60.Complete or partial failure to satisfy contribution conditions
        2. 61.Exclusion of increase of benefit for failure to satisfy contribution condition
        1. 62.Graduated retirement benefit
        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
          1. 68.Entitlement and rate
          2. 69.Severe disablement allowance: age related addition
          1. 70.Invalid care 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
          1. 77.Guardian’s allowance
          1. 78.Category C and Category D retirement pensions and other benefits for the aged
          2. 79.Age addition
          1. Child dependants
            1. 80.Beneficiary’s dependent children
            2. 81.Restrictions on increase - child not living with beneficiary etc
            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
            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
            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
              1. 102.Sickness benefit in respect of industrial injury
              1. 103.Disablement pension
              2. 104.Increase where constant attendance needed
              3. 105.Increase for exceptionally severe disablement
              1. 106.Benefits and increases subject to qualifications as to time
              1. 107.Adjustments for successive accidents
              1. 108.Benefit in respect of prescribed industrial diseases, etc
              2. 109.General provisions relating to benefit under section 108
              3. 110.Respiratory diseases
              1. 111.Workmen’s compensation etc
              1. Earnings
                1. 112.Certain sums to be earnings
                1. 113.General provisions as to disqualification and suspension
                1. 114.Persons maintaining dependants, etc
                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
                1. 122.Interpretation of Parts I to VI and supplementary provisions
                1. General
                  1. 123.Income-related benefits
                  1. 124.Income support
                  2. 125.Severe hardship cases
                  3. 126.Trade disputes
                  4. 127.Effect of return to work
                  1. 128.Family credit
                  1. 129.Disability working allowance
                  1. 130.Housing benefit
                  1. 131.Community charge benefits
                  2. 132.Couples
                  3. 133.Polygamous marriages
                  1. 134.Exclusions from benefit
                  2. 135.The applicable amount
                  3. 136.Income and capital
                  4. 137.Interpretation of Part VII and supplementary provisions
                  1. 138.Payments out of the social fund
                  2. 139.Awards by social fund officers
                  3. 140.Principles of determination
                  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
                  1. 148.Entitlement of pensioners to Christmas bonus
                  2. 149.Provisions supplementary to section 148
                  3. 150.Interpretation of Part X
                  1. Employer’s liability
                    1. 151.Employer’s liability
                    1. 152.Period of incapacity for work
                    2. 153.Period of entitlement
                    3. 154.Qualifying days
                    1. 155.Limitations on entitlement
                    2. 156.Notification of incapacity for work
                    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)
                    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
                    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
                    1. Interpretation
                      1. 172.Application of Act in relation to territorial waters
                      2. 173.Age
                      3. 174.References to Acts
                      1. 175.Regulations, orders and schemes
                      2. 176.Parliamentary control
                      1. 177.Short title, commencement and extent
                      1. SCHEDULE 1Supplementary 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.
                          1. 2.Regulations may, for the purposes of Class 1 contributions, make.
                          1. 3.(1) Where earnings are paid to an employed earner and.
                          1. 4.Regulations may, in relation to Class 1 contributions, make provision—.
                          1. 5.Regulations may modify section 10 above in relation to cases.
                          1. 6.(1) Regulations made with the concurrence of the Inland Revenue.
                          1. 7.(1) This paragraph applies where regulations under paragraph 6 above.
                          1. 8.(1) Regulations may provide— (a) for requiring persons to maintain.
                          2. 9.Regulations may provide that— (a) for the purpose of determining.
                          1. 10.(1) Where a person is in receipt of a pension.
                          1. 11.(1) Regulations may make provision as to the manner in.
                          1. Interpretation
                            1. 1.In this Schedule— (a) “the Act of 1988” means the.
                            1. 2.Subject to the following paragraphs, Class 4 contributions shall be.
                            1. 3.(1) For the purposes of computing the amount of profits.
                            1. 4.(1) Where a trade or profession is carried on by.
                            1. 5.In any circumstances in which apart from this paragraph a.
                            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.
                            1. 9.(1) For the year 1989-90 and previous years of assessment.
                            1. Part I The conditions
                              1. Unemployment benefit
                                1. 1.(1) The contribution conditions for unemployment benefit are the following.
                                1. 2.(1) The contribution conditions for sickness benefit are the following.
                                1. 3.(1) Subject to sub-paragraph (2) below, the contribution condition for.
                                1. 4.(1) The contribution condition for a widow’s payment is that—.
                                1. 5.(1) The contribution conditions for a widowed mother’s allowance, a.
                                1. 6.(1) The contribution condition for a child’s special allowance is.
                                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.
                                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
                                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.
                                  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.
                                  1. 8.(1) For the purposes of paragraphs 1 to 3 above.
                                  1. 9.The sums which are the increases in the rates of.
                                  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—.
                                    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.
                                    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.
                                    1. 8.(1) For the purpose of determining whether a person is.
                                    1. Part I Unemployability supplement
                                      1. Availability
                                        1. 1.This Part of this Schedule applies only in relation to.
                                        1. 2.(1) The weekly rate of a disablement pension shall, if.
                                        1. 3.(1) Subject to the following provisions of this paragraph, if.
                                        1. 4.(1) Subject to the provisions of this paragraph and paragraph.
                                        1. 5.(1) An increase under paragraph 4 above of any amount.
                                        1. 6.(1) The weekly rate of a disablement pension where the.
                                        1. 7.(1) Except as may be prescribed, any reference to earnings.
                                        1. 8.(1) Where a beneficiary— (a) has been awarded an increase.
                                        1. 9.(1) An employed earner shall be entitled to a disablement.
                                        1. 10.(1) This Part of this Schedule has effect in relation.
                                        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.
                                          1. 13.(1) Subject to the provisions of this Part of this.
                                          1. Introductory
                                            1. 14.(1) This Part of this Schedule only has effect in.
                                            1. 15.(1) The widow of the deceased shall be entitled to.
                                            1. 16.(1) The weekly rate of a pension payable under paragraph.
                                            1. 17.(1) The widower of the deceased shall be entitled to.
                                            1. 18.(1) Subject to paragraph 19 below, where at his death.
                                            1. 19.Where two or more persons satisfy the conditions, in respect.
                                            1. 20.(1) If a person dies at a time when—
                                            1. 21.(1) If a person dies as a result of any.
                                            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.
                                                1. 2.(1) The Secretary of State may, by scheme made with.
                                                1. 3.(1) For the purposes of paragraph 2 above—
                                                1. 4.(1) The Secretary of State may, by scheme made with.
                                                1. 5.(1) A scheme under paragraph 4 above shall not provide.
                                                1. 6.(1) The benefit payable to any person in pursuance of.
                                                1. 7.(1) This paragraph applies to any person who is or.
                                                1. 8.(1) In this Schedule, except where the context otherwise requires—.
                                                1. Children in detention, care, etc.
                                                  1. 1.Except where regulations otherwise provide, no person shall be entitled.
                                                  1. 2.(1) No person shall be entitled to child benefit by.
                                                  1. 3.Except where regulations otherwise provide, no person shall be entitled.
                                                  1. 4.Except where regulations otherwise provide, no person shall be entitled.
                                                  1. 5.Except where regulations otherwise provide, no person shall be entitled.
                                                  1. Person with prior award
                                                    1. 1.(1) Subject to sub-paragraph (2) below, as between a person.
                                                    1. 2.Subject to paragraph 1 above, as between a person entitled.
                                                    1. 3.Subject to paragraphs 1 and 2 above, as between a.
                                                    1. 4.(1) Subject to paragraphs 1 to 3 above, as between.
                                                    1. 5.As between persons not falling within paragraphs 1 to 4.
                                                    1. 6.(1) Any election under this Schedule shall be made in.
                                                    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.
                                                    1. The general principle
                                                      1. 1.Any day which— (a) is a day of incapacity for.
                                                      1. 2.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement.
                                                      1. 3.(1) This paragraph applies in any case where—
                                                      2. 4.(1) This paragraph applies in any case where—
                                                      1. 5.Paragraph 1 above does not apply for the purpose of.
                                                      1. 6.Paragraph 1 above does not apply in relation to paragraph.
                                                      1. The general principle
                                                        1. 1.Except as may be prescribed, a day which falls within.
                                                        1. 2.(1) Regulations may provide that in prescribed circumstances a day.
                                                        1. 3.(1) Subject to sub-paragraphs (2) and (3) below, any entitlement.
                                                        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.

                                                        Options/Help

                                                        Print Options

                                                        Print Table of Contents

                                                        • PDF table of contents
                                                        • Web page table of contents

                                                        Print The Whole Act

                                                        • PDF The Whole Act
                                                        • Web page The Whole Act

                                                        You have chosen to open The Whole Act

                                                        The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

                                                        Would you like to continue?

                                                        You have chosen to open The Whole Act as a PDF

                                                        The Whole Act you have selected contains over 200 provisions and might take some time to download.

                                                        Would you like to continue?

                                                        You have chosen to open the Whole Act

                                                        The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

                                                        Would you like to continue?

                                                        Legislation is available in different versions:

                                                        Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

                                                        Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

                                                        Opening Options

                                                        Different options to open legislation in order to view more content on screen at once

                                                        More Resources

                                                        Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

                                                        • the original print PDF of the as enacted version that was used for the print copy
                                                        • lists of changes made by and/or affecting this legislation item
                                                        • confers power and blanket amendment details
                                                        • all formats of all associated documents
                                                        • correction slips
                                                        • links to related legislation and further information resources

                                                        More Resources

                                                        Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

                                                        • the original print PDF of the as enacted version that was used for the print copy
                                                        • correction slips

                                                        Click 'View More' or select 'More Resources' tab for additional information including:

                                                        • lists of changes made by and/or affecting this legislation item
                                                        • confers power and blanket amendment details
                                                        • all formats of all associated documents
                                                        • links to related legislation and further information resources

                                                        All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.

                                                        © Crown and database right