[44A Deemed earnings factors]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[44A  Deemed earnings factors]

[[(A1)     Subsections (1) to (4) below apply to the first appointed year or any subsequent tax year before 2010–11.]

(1)     For the purposes of section 44(6)(za) above, if any of the conditions in subsection (2) below is satisfied for a relevant year [to which this subsection applies], a pensioner is deemed to have an earnings factor for that year which—

(a)     is derived from [so much of his earnings as did not exceed [the applicable limit] and] on which primary Class 1 contributions were paid; and

(b)     is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

(2)     The conditions referred to in subsection (1) above are that—

(a)     the pensioner would, apart from this section, have an earnings factor for the year—

(i)     equal to or greater than the qualifying earnings factor for the year; but

(ii)     less than the low earnings

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