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The Social Security (Contributions) Regulations 2001, Section 11 is up to date with all changes known to be in force on or before 15 August 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.
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11.—(1) The prescribed equivalents of the lower and upper earnings limits[F1, the primary and secondary thresholds and the upper secondary thresholds], for the purposes of—
(a)sections 6(1), 6A(1), 8(1), [F29(1), 9A(9), and 9B(6)] of the Act (which provide liability for Class 1 contributions, notional payment of primary Class 1 contribution where earnings are not less than the lower earnings limit, the calculation of primary Class 1 contributions[F3, the calculation of secondary Class 1 contributions, the calculation of secondary Class 1 contributions in relation to the Under 21 age group and the calculation of secondary Class 1 contributions in relation to relevant apprentices] respectively)F4; [F5and]
[F6(aa)section 22 of the Act (earnings factors); F7...]
F7(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be determined in accordance with paragraphs (2) to (5).
[F8(1A) [F9The prescribed equivalents of the upper accrual point for the purposes of—
(a)section 22 of the Act (earnings factors); and
(b)sections 41(1) (reduced rates of Class 1 contributions), 42A(1) (reduced rates of Class 1 contributions and rebates) and 45(1) (amount of minimum contributions) of the Pensions Act,
shall be determined in accordance with paragraphs (2), (4) and (5).]]
(2) [F10Subject to paragraphs (4) and (5), the prescribed equivalents of the lower earnings limit F11... shall be—
(a)where the earnings period is a multiple of a week, the [F12amount] calculated by multiplying the lower earnings limit F13... by the corresponding multiple;]
(b)where the earnings period is a month, the [F12amount] calculated by multiplying [F14the lower earnings limit] by 4 1/3;
(c)where the earnings period is a multiple of a month, the [F12amount] calculated by multiplying [F14the lower earnings limit] by 4 1/3 and multiplying [F15the result] by the corresponding multiple;
(d)in any other case, the [F12amount] calculated by dividing [F14the lower earnings limit] by 7 and multiplying [F15the result] by the number of days in the earnings period concerned.
[F16(2A) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper earnings limit shall be—
(a)where the earnings period is a month, [F17£4,189;]
(b)where the earnings period is a year, [F18£50,270;]
(c)where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
(d)where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
(e)in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.]
(3) Subject to paragraphs (4) and (5), [F19the prescribed equivalents of the primary threshold] shall be—
(a)where the earnings period is a month, [F20£1,048];
(b)where the earnings period is a year,[F21£12,570];
(c)where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
(d)where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
(e)in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.
[F22(3A) Subject to paragraphs (4) and (5), the prescribed equivalents of the secondary threshold shall be—
(a)where the earnings period is a month, [F23£758];
(b)where the earnings period is a year, [F24£9,100];
(c)where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
(d)where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
(e)in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.]
[F25(3B) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper secondary threshold for secondary Class 1 contributions in relation to the Under 21 age group shall be—
(a)where the earnings period is a month, [F26£4,189;]
(b)where the earnings period is a year, [F27£50,270;]
(c)where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
(d)where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
(e)in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.]
[F28(3C) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices shall be—
(a)where the earnings period is a month, [F29£4,189;]
(b)where the earnings period is a year, [F30£50,270;]
(c)where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
(d)where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
(e)in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.]
[F31(4) The amounts determined in accordance with paragraphs (2)(b) and (c), paragraph (2A)(c) and (d)[F32, paragraph (3)(c) and (d)[F33, paragraph (3A)(c) and (d)[F34, paragraph (3B)(c) and (d) and paragraph (3C)(c) and (d)]]] if not whole pounds, shall be rounded up to the next whole pound.]
(5) The amounts determined in accordance with [F35paragraph (2)(d), paragraph (2A)(e)[F36, paragraph (3)(e)[F37, paragraph (3A)(e)[F38, paragraph (3B)(e) and paragraph (3C)(e)]]]] shall be calculated to the nearest penny, and any amount of a halfpenny or less shall be disregarded.
(6) [F39The following provisions of this regulation do not apply to Northern Ireland—
(a)paragraph (1A), and
(b)both references to “the upper accrual point” in paragraph (2), so that the term “the weekly limits” shall be read as referring only to the lower earnings limit in relation to Northern Ireland.]
Textual Amendments
F1Words in reg. 11(1) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(a)(i)
F2Words in reg. 11(1)(a) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(a)(ii)(aa)
F3Words in reg. 11(1)(a) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(a)(ii)(bb)
F4Sections 6, 8 and 9 were substituted, and section 6A inserted, by paragraphs 2 to 5 of Part I of Schedule 9 to the Welfare Reform Act.
F5Word in reg. 11(1)(a) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(a)(i) (with reg. 20)
F6Reg. 11(1)(aa) inserted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(2)(b)
F7Reg. 11(1)(b) omitted and word (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(a)(ii) (with reg. 20)
F8Reg. 11(1A) inserted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(3)
F9Reg. 11(1A) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(b) (with reg. 20)
F10Words in reg. 11(2) & reg. 11(2)(a) substituted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(4)
F11Words in reg. 11(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(i) (with reg. 20)
F12Word in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(aa) (with reg. 20)
F13Words in reg. 11(2)(a) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(ii) (with reg. 20)
F14Words in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(bb) (with reg. 20)
F15Words in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(cc) (with reg. 20)
F16Reg. 11(2A) inserted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(5)
F17Sum in Reg. 11(2A)(a) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(i)
F18Sum in Reg. 11(2A)(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(ii)
F19Words in reg. 11(3) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(3)(a)
F20Sum in Reg. 11(3)(a) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(3)(a)(4)
F21Sum in Reg. 11(3)(b) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(3)(b)(4)
F22Reg. 11(3A) inserted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(4)
F23Sum in Reg. 11(3A)(a) substituted (6.4.2022) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (S.I. 2022/232), regs. 1, 6(3)(b)(i)
F24Sum in Reg. 11(3A)(b) substituted (6.4.2022) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (S.I. 2022/232), regs. 1, 6(3)(b)(ii)
F25Reg. 11(3B) inserted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(d)
F26Sum in Reg. 11(3B)(a) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(i)
F27Sum in Reg. 11(3B)(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(ii)
F28Reg. 11(3C) inserted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(d)
F29Sum in Reg. 11(3C)(a) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(i)
F30Sum in Reg. 11(3C)(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(ii)
F31Reg. 11(4) substituted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(7)
F32Words in reg. 11(4) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(5)
F33Words in reg. 11(4) substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(e)
F34Words in reg. 11(4) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(e)
F35Words in reg. 11(5) substituted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(8)
F36Words in reg. 11(5) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(6)
F37Words in reg. 11(5) substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(f)
F38Words in reg. 11(5) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(f)
F39Reg. 11(6) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(d) (with reg. 20)
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