National Insurance Contributions Act 2011 (c. 3)

Part 1 U.K. Increases in rates

2 Class 4 contributions U.K.

(1) In section 15(3ZA) of SSCBA 1992 and SSCB(NI)A 1992 (Class 4 percentages)—

(a) in paragraph (a) (main Class 4 percentage), for “8” substitute “ 9 ”, and

(b) in paragraph (b) (additional Class 4 percentage), for “1” substitute “ 2 ”.

(2) In section 143(4)(b) of SSAA 1992 (power to alter contributions with a view to adjusting level of National Insurance Fund: main Class 4 percentage not to be increased to more than 8.25 per cent), for “8.25” substitute “ 9.25 ”.