
1 

(1) These Regulations may be cited as the Social Security (Earnings Factor) (Amendment) Regulations (Northern Ireland) 2003 and shall come into operation on 6th April 2003.
(2) In these Regulations “the principal Regulations” means the Social Security (Earnings Factor) Regulations (Northern Ireland) 1979.
2 
In paragraph 1(1) of Schedule 1 to the principal Regulations (rules for the ascertainment of earnings factors) for the definition of “Class 1 contributions” there shall be substituted the following definition –“
 “Class 1 contributions” means primary Class 1 contributions paid or treated as paid on so much of a person’s earnings as does not exceed the current upper earnings limit (or the prescribed equivalent);”.
3 
For the purpose of ascertaining a person’s earnings factors in respect of the tax year commencing on 6th April 2002 and any preceding tax year, the principal Regulations shall have effect as if regulation 2 of these Regulations had not been made.
Sealed with the Official Seal of the Department for Social Development on 11th March 2003.
D. A. Baker
Senior Officer of the
Department for Social Development
