{
  "url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendments-and-national-insurance-funds-payments-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendments-and-national-insurance-funds-payments-regulations-2016/regulation-4.json",
  "legislation": "ukdsi/2016/9780111143056",
  "legislation_title": "The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendments-and-national-insurance-funds-payments-regulations-2016",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Social Security (Contributions) Regulations 2001",
  "text": "In regulation 10 (earnings limits and thresholds)—\n(a) in the introductory words—\n(i) for “ and 9A” substitute “, 9A and 9B”;\n(ii) for “2015” substitute “2016”;\n(b) in paragraph (b) (upper earnings limit: primary Class 1 contributions), for “£815” substitute “£827”;\n(c) after paragraph (d) (secondary threshold: secondary Class 1 contributions), omit “and”;\n(d) in paragraph (e) (upper secondary threshold: secondary Class 1 contributions in relation to the Under 21 group)—\n(i) for “£815” substitute “£827”; and\n(ii) immediately before the end of that paragraph insert—\n“(;) and\n(f) the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices (for the upper limit of zero-rate secondary Class 1 contributions) shall be £827”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 9B(2) of the Contributions Act and section 9B(2) of the Northern Ireland Contributions Act define “relevant apprentice”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111143056/regulation/4",
    "retrieved_at": "2026-10-30T15:08:38.772230+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."
}