[F19 Calculation of secondary Class 1 contributions.E+W+S
(1)Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be [F2the relevant 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).
[F3(1A)For the purposes of subsection (1) “the relevant percentage” is—
(a)if section 9A below applies to the earnings, the age-related secondary percentage;
[F4(aa)if section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to the earnings, 0%;]
(b)otherwise, the secondary percentage.]
[F5(2)For the purposes of this Act the secondary percentage is [F613.8] 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; F7...
F7(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]]
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
F2Words in s. 9(1) substituted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(2)(a)(12)
F3S. 9(1A) inserted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(2)(b)(12)
F4S. 9(1A)(aa) inserted (6.4.2016) by National Insurance Contributions Act 2015 (c. 5), s. 1(2)(11)(b)
F5S. 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)
F6Figure in s. 9(2) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(2), 13(1)
F7S. 9(3)(c) and word omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 52