The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016

Amendments to the Social Security (Contributions) Regulations 2001

4.  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 apprentices(1) (for the upper limit of zero-rate secondary Class 1 contributions) shall be £827”.

(1)

Section 9B(2) of the Contributions Act and section 9B(2) of the Northern Ireland Contributions Act define “relevant apprentice”.