C1

C1

C2C6C3C7C8Part I Contributions

Annotations:
Modifications etc. (not altering text)
C6

Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (6.4.2017) by S.I. 2017/416, regs. 1(2), 2; (6.4.2019) by S.I. 2019/555, regs. 1(2), 2)

C7

Pt. 1 modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(2) (with s. 7(2)) (which Act was repealed (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 1 (with savings and transitional modifications of Pt. 1 in s. 2, Sch. paras. 1-3, 5))

C8

Pt. 1 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)-(3)

Class 1 contributions

F18 Calculation of primary Class 1 contributions.

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—

C4C5a

the main primary percentage is F48%; and

b

the additional primary percentage is F22 per cent;

but the main primary percentage is subject to alteration under sections 143 and 145 of the Administration Act.

3

Subsection (1) above is subject to—

a

regulations under section 6(6) above;

b

regulations under sections 116 to 120 below; F3...

F3c

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