{
  "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022",
  "json_url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022.json",
  "id": "ukdsi/2022/9780348240689",
  "title": "The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022",
  "short_title": "Social Security (Class 2 National Insurance Contributions Increase of Threshold) 2022",
  "long_title": "These Regulations amend section 11 of the Social Security Contributions and Benefits Act 1992 (c. 4) and of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”) to introduce a new threshold for profits of self-employed individuals above which Class 2 National Insurance contributions (“NICs”) become payable (“the lower profits threshold”). Self-employed individuals with profits at or above the existing small profits threshold and which do not exceed the lower profits threshold are treated as having paid Class 2 NICs. Consequential amendments are made to secondary legislation for Great Britain (“GB”) and Northern Ireland (“NI”) so that those treated as having paid are eligible for benefits as if they had actually paid.",
  "citation": "Draft 2022, ISBN 9780348240689",
  "type": "ukdsi",
  "year": "2022",
  "number": "9780348240689",
  "version": "current",
  "date": null,
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Thresholds for paying, and being treated as having paid, Class 2 contributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Introduction of lower profits threshold (England, Scotland and Wales)",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Introduction of lower profits threshold (Northern Ireland)",
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      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "References to the lower profits threshold (primary legislation)",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "References to the lower profits threshold (secondary legislation)",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Provision where references to the small profits threshold is to be retained",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Maternity allowance etc: provision for making voluntary payment where later treated as paid",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-7",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Maternity allowance etc: further amendments",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-8",
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      "status": null,
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    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Share fishermen",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Internationally mobile earners",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-10",
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      "path": "signature",
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      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/note",
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    }
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      "date": "2022-11-07",
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2022/16",
      "title": "National Insurance Contributions (Increase of Thresholds) Act 2022",
      "url": "https://openlegislation.uk/national-insurance-contributions-increase-of-thresholds-act-2022",
      "provisions": [
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    },
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
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      ]
    }
  ],
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  "provenance": {
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    "retrieved_at": "2026-10-30T14:44:21.290705+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}