C1C2C4C5C6Part I Contributions

Annotations:
Modifications etc. (not altering text)
C1

Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2

Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2

C4

Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 2(3) (with Sch. para. 8)

C5

Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 5(1)(2)(4) (with Sch. para. 8)

C6

Pt. 1 applied (with modifications) (6.4.2023 for the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)(2)(4)

Class 1 contributions

8F1 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).

C32

For the purposes of this Act—

a

the main primary percentage is F212 per cent; and

b

the additional primary percentage is F32 per cent;

but the main primary percentage is subject to alteration under section 129 of the Administration Act.

3

Subsection (1) above is subject to—

a

regulations under section 6(6) above;

b

regulations under sections 116 to 119 below; F4...

F4c

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