xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part IN.I. Contributions

Modifications etc. (not altering text)

C1Pt. 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

Class 1 contributionsN.I.

[F19 Calculation of secondary Class 1 contributions.N.I.

(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 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; F7...

F7(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]]

Textual Amendments

F1S. 9 substituted (22.12.1999 for specified purposes and 6.4.2000 otherwise) by 1999 c. 30, s. 74, Sch. 10 para. 5; S.I. 1999/3420, art. 2

F5S. 9(2)(3) substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 2(2), 8(2)

F7S. 9(3)(c) and preceding word omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), s. 53(3), Sch. 13 para. 51