Regulation 4 Amendments to the Social Security (Contributions) Regulations 2001

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^f1 (for the upper limit of zero-rate secondary Class 1 contributions) shall be £827”.

Annotations

Footnotes

f1: Section 9B(2) of the Contributions Act and section 9B(2) of the Northern Ireland Contributions Act define “relevant apprentice”.