Regulation 3 Amendments to the Social Security (Contributions) Regulations 2001

for “section 5(1)” substitute “sections 5(1) and 9A”;

for “2014” substitute “2015”;

in paragraph (a) (lower earnings limit: primary Class 1 contributions) for “£111” substitute “£112”;

in paragraph (b) (upper earnings limit: primary Class 1 contributions) for “£805” substitute “£815”;

in paragraph (c) (primary threshold: primary Class 1 contributions) for “£153” substitute “£155”;

after paragraph (c) omit “and”;

in paragraph (d) (secondary threshold: secondary Class 1 contributions) for “£153” substitute “£156”; and

after paragraph (d) insert—

“; and

(e)

the upper secondary threshold for secondary Class 1 contributions in relation to the Under 21 group (for the upper limit of the age-related secondary percentage) shall be £815”.