The Social Security (Units of Additional Pension) Regulations (Northern Ireland) 2015
These Regulations specify the amount a person will receive in return for each unit of additional pension as a result of paying a Class 3A voluntary National Insurance contribution. The payment of Class 3A contributions is provided for by sections 14A to 14C of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Contributions and Benefits Act”), as inserted by paragraph 17 of Schedule 15 to the Pensions Act 2014 (c. 19). Section 25 of, and Schedule 15 to, the Pensions Act (Northern Ireland) 2015 provide for the resulting payment of extra additional State Pension.