PART 2Limits and thresholds for National Insurance contributions
Amendments to the Social Security (Contributions) Regulations 20014
In regulation 10 (earnings limits and thresholds)—
a
in the introductory words—
i
for “ and 9A” substitute “, 9A and 9B”;
ii
for “2015” substitute “2016”;
b
in paragraph (b) (upper earnings limit: primary Class 1 contributions), for “£815” substitute “£827”;
c
after paragraph (d) (secondary threshold: secondary Class 1 contributions), omit “and”;
d
in paragraph (e) (upper secondary threshold: secondary Class 1 contributions in relation to the Under 21 group)—
i
for “£815” substitute “£827”; and
ii
immediately before the end of that paragraph insert—
;
and
f
the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices16 (for the upper limit of zero-rate secondary Class 1 contributions) shall be £827