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The Social Security (Contributions) Regulations 2001

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Changes over time for: Section 131

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Changes to legislation:

The Social Security (Contributions) Regulations 2001, Section 131 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1 Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentageU.K.

131.  F2... The reduced rate of contribution for the purposes of section 19(4) of the Act (power to regulate liability in respect of certain married women and widows) in respect of so much of a married woman’s liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act shall be [F31.85%].]

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Modifications etc. (not altering text)

C1Reg. 131 modified (in relation to payments of earnings made before 6 November in the tax year 2022-23) by The Social Security (Contributions) (Amendment No. 2) Regulations 2022 (S.I. 2022/416), regs. 1, 2 (as amended by 2022 c. 43, Sch. para. 4)

C2Reg. 131 modified (in relation to specified assessment for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 5(1)(2)(5)

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