Legal background
Legislation relating to the existing system of NICs and social security benefits is set out in a combination of primary and subordinate legislation. The most relevant provisions are:
Social Security Contributions and Benefits Act 1992 (SSCBA 1992).
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A 1992).
National Insurance Contributions (Reduction in Rates) Act 2023.
Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
	These provisions will continue to be the main legislation dealing with NICs.