The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2025 The Department for Communities has made a Statutory Rule entitled "The Social Security Revaluation of Earnings Factors Order (Northern Ireland) 2025” (S.R. 2025 No.53), which comes into operation on 6 April 2025). The Rule is made under the powers conferred by sections 130 and 165 of the Social Security Administration (Northern Ireland) Act 1992 and is subject to the negative resolution procedure. The Order provides for the earnings factors relevant to the calculation of the Additional Pension and the corresponding Guaranteed Minimum Pensions of contracted-out occupational pension schemes to be increased for the tax years since 1978/79 by a specified percentage.

The percentage is also used for revaluing state scheme pension credits and debits which are used for the purposes of pension sharing on divorce etc. Since April 2016 the Additional Pension calculation has formed part of the computation of new pensioners' entitlement to the new State Pension at the transitional rate.

Copies of the Rule, may be purchased from the Stationery Office at www.tsoshop.co.uk or by contacting TSO Customer Services on 0333 202 5070 or viewed online at http://www.legislation.gov.uk/nisr.