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Social Security Administration Act 1992
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- UK Public General Acts
- 1992 c. 5
- Part IX
- Section 145
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- Original: King's Printer Version
- Revised Version 31/3/2020
- Revised Version 31/3/2019
- Revised Version 30/11/2018
- Revised Version 31/8/2017
- Revised Version 30/6/2017
- Revised Version 31/3/2017
- Revised Version 30/9/2016
- Revised Version 31/5/2016
- Revised Version 29/2/2016
- Revised Version 31/8/2015
- Revised Version 31/5/2015
- Revised Version 28/2/2015
Changes over time for: Section 145
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Changes to legislation:
Social Security Administration Act 1992, Section 145 is up to date with all changes known to be in force on or before 24 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act applied (with modifications) by S.I. 2018/1125 reg. 8 (This amendment not applied to legislation.gov.uk. S.I. 2018/1125, reg. 8 omitted (31.12.2020) by virtue of Private International Law (Implementation of Agreements) Act 2020 (c. 24), s. 4(3), Sch. 5 para. 4(4))
- Act modified by S.I. 2019/1302 art. 2 (This amendment not applied to legislation.gov.uk S.I. 2019/1302 revoked (17.12.2020) by The Social Security (Iceland, Liechtenstein and Norway) (Citizens’ Rights Agreement) (Revocation) Order 2020 (S.I. 2020/1569), arts. 1(2), 2)
- Act modified by S.I. 2019/1303 art. 2 (This amendment not applied to legislation.gov.uk. S.I. 2019/1303 revoked (17.12.2020) by The Social Security (Switzerland) (Citizens’ Rights Agreement) (Revocation) Order 2020 (S.I. 2020/1570), arts. 1(2), 2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 2G(1)(d) inserted by 2012 c. 5 s. 59(5)
- s. 5(1A)-(1C) inserted by 2009 c. 24 s. 22(2)(b) (This amendment not applied to legislation.gov.uk. S. 22 repealed (1.4.2013) by 2012 c. 5, s. 101(2); S.I. 2013/358, art. 4(2))
- s. 78A inserted by 2009 c. 24 s. 16(2) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- s. 121B(1)(aa) inserted by 2007 asp 3 Sch. 5 para. 19(a) (S. 121B repealed by Finance Act 2008 (c. 9), Sch. 43 para. 14)
- s. 121B(4) words inserted by 2007 asp 3 Sch. 5 para. 19(b) (S. 121B repealed by Finance Act 2008 (c. 9), Sch. 43 para. 14)
- s. 122F(5) inserted by 2012 c. 5 Sch. 4 para. 12(4)
- s. 122G inserted by 2009 c. 24 s. 18 (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- s. 122H inserted by 2009 c. 24 s. 20(3) (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- s. 134(2)-(2B) substituted for s. 134(2) by 2007 c. 5 s. 37
- s. 148AB inserted by 2008 c. 30 Sch. 4 para. 14 (This amendment not applied to legislation.gov.uk. Sch. 4 paras. 13-22 repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(c); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
- s. 148AB(1) (2) words substituted by 2011 c. 19 Sch. 3 para. 8(2)
- s. 148AB(9) inserted by 2011 c. 19 Sch. 3 para. 8(3)
- s. 151(10)(b)(i) (ii) repealed by 2012 c. 5 Sch. 14 Pt. 1
- s. 160C inserted by 2012 c. 5 Sch. 2 para. 24
- s. 165(1)(b)(viii) and word inserted by 2023 c. 20 Sch. para. 19(2)(b)
- s. 190(1)(ac) inserted by 2009 c. 24 s. 21 (This amendment not applied to legislation.gov.uk. Ss. 16-21 repealed (1.4.2013) by 2012 c. 5, s. 73; S.I. 2012/3090, art. 2(1)(b))
- Sch. 4 Pt. 3 para. 5 word substituted by S.I. 2010/978 art. 2
145Power to alter primary and secondary contributionsU.K.
[F1(1)For the purpose of adjusting amounts payable by way of primary Class 1 contributions, the [F2Treasury] may at any time make an order altering the percentage rate specified as the [F3main primary percentage in section 8(2)(a)] of the Contributions and Benefits Act.
(2)For the purpose of adjusting amounts payable by way of secondary Class 1 contributions, the [F2Treasury] may at any time make an order altering the percentage rate specified as the secondary percentage in section 9(2) of the Contributions and Benefits Act.
(3)No order shall be made under this section so as to increase for any tax year the [F4main] primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year.]
(4)Without prejudice to section 141 or 143 above, the [F2Treasury] may make such order—
(a)amending [F5section [F611(6)]] of the Contributions and Benefits Act by altering the figure specified F7... as the weekly rate of Class 2 contributions;
(b)amending section 13(1) of that Act by altering the figure specified in that subsection as the amount of a Class 3 contribution,
as [F8the Treasury think] fit in consequence of the coming into force of an order made or proposed to be made under subsection (1) above.
Textual Amendments
F1S. 145(1)-(3) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 92; S.I. 1999/418, art. 2
F2Words in s. 145 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 49(a); S.I. 1999/527, art. 2(b), Sch. 2
F3Words in s. 145(1) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 18(2)
F4Word in s. 145(3) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 18(3)
F5Words in s. 145(4)(a) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 22(a) (with Sch. 1 para. 35)
F6Word in s. 145(4)(a) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. paras. 4(3)(6)(7)
F7Words in s. 145(4)(a) omitted (with effect for the tax year 2015-16 and subsequent tax years) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 22(b) (with Sch. 1 para. 35)
F8Words in s. 145(4) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 49(b); S.I. 1999/527, art. 2(b), Sch. 2
Modifications etc. (not altering text)
C1S. 145 modified (25.3.2020) by Coronavirus Act 2020 (c. 7), ss. 73(1)(2), 87(1)
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