PART 2Rates, limits and thresholds for National Insurance contributions

Amendments to the Social Security (Contributions) Regulations 20017

In regulation 10 (earnings limits and thresholds)—

a

in the introductory words, for “2019” substitute “2020”;

b

in paragraph (a) (lower earnings limit: primary Class 1 contributions) for “£118” substitute “£120”;

c

in paragraph (c) (primary threshold: primary Class 1 contributions) for “£166” substitute “£183”; and

d

in paragraph (d) (secondary threshold: secondary Class 1 contributions) for “£166” substitute “£169”.