2009 No. 591

Social Security

The Social Security (Contributions) (Amendment No. 2) Regulations 2009

Made

Coming into force

These Regulations are made by the Treasury in exercise of the powers conferred by sections 5(1) and 5(6) and 175(3) of the Social Security Contributions and Benefits Act 1992 (“the Contributions Act”)1 and sections 5(1) and 5(6) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Contributions Act”)2.

A draft of this instrument has been laid before Parliament in accordance with section 176(1)(zb) of the Contributions Act3 and section 172(11ZB) of the Northern Ireland Contributions Act4.

Citation and commencement1

1

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2009.

2

These Regulations shall come into force on 6th April 2009.

Amendments to the Social Security (Contributions) Regulations 2001

2

The Social Security (Contributions) Regulations 20015 are amended as follows.

3

Amend regulation 10 (earnings limits and thresholds)6 as follows—

a

for “2008” substitute “2009”;

b

in paragraph (a) for “£90” substitute “£95”;

c

in paragraph (b) for “£770” substitute “£844”; and

d

in paragraphs (c) and (d) for “£105” substitute “£110”.

Frank RoyTony CunninghamTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”).

Regulation 2 introduces the changes made to the principal Regulations.

Regulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2009.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.