{
  "url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendments-and-national-insurance-funds-payments-regulations-2016/regulation-5",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-limits-and-thresholds-amendments-and-national-insurance-funds-payments-regulations-2016/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Social Security (Contributions) Regulations 2001",
  "text": "In regulation 11 (prescribed equivalents)—\n(a) in paragraph (1)—\n(i) in the introductory words for “and the primary and secondary thresholds” substitute “, the primary and secondary thresholds and the upper secondary thresholds”; and\n(ii) in sub-paragraph (a)—\n(aa) for “and 9(1)” substitute “9(1), 9A(9), and 9B(6)”; and\n(bb) for “and the calculation of secondary Class 1 contributions” substitute “, the calculation of secondary Class 1 contributions, the calculation of secondary Class 1 contributions in relation to the Under 21 age group and the calculation of secondary Class 1 contributions in relation to relevant apprentices”;\n(b) in paragraph (2A)—\n(i) in sub-paragraph (a) for “£3,532” substitute “£3,583”; and\n(ii) in sub-paragraph (b) for “£42,385” substitute “£43,000”;\n(c) in paragraph (3B)—\n(i) in sub-paragraph (a) for “£3,532” substitute “£3,583”; and\n(ii) in sub-paragraph (b) for “£42,385” substitute “£43,000”;\n(d) after sub-paragraph (3B) insert—\n“(3C) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices shall be—\n(a) where the earnings period is a month, £3,583;\n(b) where the earnings period is a year, £43,000;\n(c) where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;\n(d) where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;\n(e) in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.”;\n(e) in paragraph (4), for “ and paragraph (3B)(c) and (d)” substitute “, paragraph (3B)(c) and (d) and paragraph (3C)(c) and (d)”; and\n(f) in paragraph (5), for “ and paragraph (3B)(e)” substitute “, paragraph (3B)(e) and paragraph (3C)(e)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111143056/regulation/5",
    "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."
}