# The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016, Regulation 2: Amendment of upper profits limit for Class 4 National Insurance contributions


In sections 15(3) and 18(1A) of the Social Security Contributions and Benefits Act 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 4 contributions recoverable under the Income Tax Acts and under regulations), for “£42,385” (upper limit) in each place where it appears substitute “£43,000”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111143056/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendments-and-national-insurance-funds-payments-regulations-2016/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.