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