Modifications etc. (not altering text)
C1Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)
Modifications etc. (not altering text)
C2Pt. 1 modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), arts. 1(1), 2
C3Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2014 (S.I. 2014/634), regs. 1(2), 2)
Pt. 1 modified (11.5.2001) by Social Security Contributions (Share Options) Act 2001 (c. 20), s. 5(5)
C4Pt. 1 modified (13.9.2001) by The New Deal (Lone Parents) (Miscellaneous Provisions) Order 2001 (S.I. 2001/2915), arts. 1(1), 2
(1)Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent).
[F2(2)For the purposes of this Act the secondary percentage is [F313.8] per cent; but that 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; and
(c)sections 41 and 42A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).]]
Textual Amendments
F1S. 9 substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 5; S.I. 1999/3420, art. 2
F2S. 9(2)(3) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 2(1), 8(2)
F3Figure in s. 9(2) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(2), 13(1)