#2026/340The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2026
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This statutory instrument modifies section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. The change is required because section 24 of the Finance Act 2026 inserted new provisions into Chapter 11 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003. The Treasury has used its power under section 4A(9) to make corresponding adjustments so that the rules for calculating National Insurance contributions in Northern Ireland remain aligned with the updated income tax rules for employment income. The order was made on 24 March 2026, laid before Parliament on 25 March 2026 and comes into force on 26 March 2026.
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Key Changes
- Modifies section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992
- Aligns National Insurance contribution rules with new Chapter 11 Part 2 provisions of the Income Tax (Earnings and Pensions) Act 2003
- Change made in consequence of section 24 of the Finance Act 2026
+ 3 more changes with Pro
Obligations
What this law requires
Align National Insurance contribution calculation rules in Northern Ireland with the updated income tax rules for employment income as inserted by section 24 of the Finance Act 2026 into Chapter 11 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003
Apply the modifications to section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 with effect from 26 March 2026
Ensure that the rules for calculating National Insurance contributions remain assimilated with the corresponding income tax rules for employment income following the Finance Act 2026 amendments