{
  "url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendment-regulations-2012/note",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendment-regulations-2012/note.json",
  "legislation": "ukdsi/2012/9780111519653",
  "legislation_title": "The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendment-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”).\nRegulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower earnings limit for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2012. The level of the upper earnings limit for the tax year 2012-2013 will remain at the same level as for the tax year 2011-2012 and therefore there is no reference to the level of the upper earnings limit on the face of the instrument; however, by amending “2011” to “2012”, regulation 3 also specifies the level of the upper earnings limit for primary Class 1 contributions for the tax year beginning 6th April 2012.\nRegulation 4 amends regulation 11 of the principal Regulations so as to provide for equivalents of the primary threshold and secondary threshold where the earnings period is a month or a year.\nA Tax Information and Impact Note covering this instrument was published on 23 March 2011 alongside Budget 2011. This has been updated as a result of changes to the impacts as a result of this instrument and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519653/note",
    "retrieved_at": "2026-10-30T14:52:23.741760+00:00"
  },
  "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."
}