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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 2
- Regulation 10
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- Original: King's Printer Version
- Revised Version 31/3/2020
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- Revised Version 31/5/2018
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- Revised Version 30/9/2016
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- Revised Version 30/11/2015
- Revised Version 28/2/2015
- Revised Version 30/11/2014
Changes over time for: Section 10
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- 06/04/2001- Amendment
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- 06/04/2024- Amendment
- 06/04/2024
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Point in time view as at 06/04/2024.
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There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Section 10.
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Earnings limits and thresholdsU.K.
10. For the purposes of [F1sections 5(1)[F2, 9A and 9B]] of the Act (earnings limits and thresholds to be specified for each tax year in respect of Class 1 contributions), for the tax year which begins on 6th April [F32024]—
(a)the lower earnings limit (for primary Class 1 contributions) shall be [F4£123];
(b)the upper earnings limit (for primary Class 1 contributions) shall be [F5£967];
(c)the primary threshold (for primary Class 1 contributions) shall be [F6£242]; F7...
(d)the secondary threshold (for secondary Class 1 contributions) shall be [F8£175][F9; F10...
(e)the upper secondary threshold for secondary Class 1 contributions in relation to the Under 21 group (for the upper limit of the age-related secondary percentage) shall be [F11£967]][F12; and
(f)the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices (for the upper limit of zero-rate secondary Class 1 contributions) shall be [F13£967]]
Textual Amendments
F1Words in reg. 10 substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(a)
F2Words in reg. 10 substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(a)(i)
F3Word in reg. 10 substituted (6.4.2024) by The Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024 (S.I. 2024/249), regs. 1, 2
F4Sum in Reg. 10(a) substituted (6.4.2022) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (S.I. 2022/232), regs. 1, 6(2)(b)
F5Sum in Reg. 10(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)
F6Sum in Reg. 10(c) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(2)(4)
F7Word in reg. 10 omitted (6.4.2015) by virtue of The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(f)
F8Sum in Reg. 10(d) substituted (6.4.2022) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (S.I. 2022/232), regs. 1, 6(2)(d)
F9Reg. 10(e) and word inserted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(h)
F10Word in reg. 10(d) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(c)
F11Sum in Reg. 10(e) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)
F12Reg. 10(f) and preceding word inserted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(d)(ii)
F13Sum in Reg. 10(f) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)
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