Modifications etc. (not altering text)
C1Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2
Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2
C2Pt. 1 modified (5.10.2009) by The Steps to Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297), arts. 1(1), 2(1)(a)
(1)Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution is the aggregate of—
(a)the main primary percentage of so much of the earner’s earnings paid in the tax week, in respect of the employment in question, as—
(i)exceeds the current primary threshold (or the prescribed equivalent); but
(ii)does not exceed the current upper earnings limit (or the prescribed equivalent); and
(b)the additional primary percentage of so much of those earnings as exceeds the current upper earnings limit (or the prescribed equivalent).
(2)For the purposes of this Act—
(a)the main primary percentage is [F212] per cent; and
(b)the additional primary percentage is [F32] per cent;
but the main primary percentage is subject to alteration under section 129 of the Administration Act.
(3)Subsection (1) above is subject to—
(a)regulations under section 6(6) above;
(b)regulations under sections 116 to 119 below; F4...
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
Textual Amendments
F1S. 8 substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 1(2), 8(2)
F2Figure in s. 8(2)(a) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(a), 13(1)
F3Word in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)
F4S. 8(3)(c) and preceding word omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 50