{
  "url": "https://openlegislation.uk/draft-social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2004/article-4",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2004/article-4.json",
  "legislation": "ukdsi/2004/0110486234",
  "legislation_title": "The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2004",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2004",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Lower and upper limits for Class 4 contributions",
  "text": "In each of sections 15(3), 18(1) and 18(1A) of the Act and sections 15(3), 18(1) and 18(1A) of the Northern Ireland Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—\n(a) for “£4,615” (lower limit) in each place where it appears, substitute “£4,745”; and\n(b) for “£30,940” (upper limit) in each place where it appears, substitute “£31,720”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 15(3) was substituted by section 3(1) of the National Insurance Contributions Act 2002. Section 18(1) was amended by paragraph 18(2) of Schedule 3 to the Transfer Act and Schedule 2 to the National Insurance Contributions Act 2002 and the figure in that section was last substituted by article 5(a) of S.I. 2002/830. Section 18(1A) was inserted by section 3(3) of the National Insurance Contributions Act 2002."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 15(3) was substituted by section 3(2) of the National Insurance Contributions Act 2002. Section 18(1) was amended by paragraph 18(2) of Schedule 3 to the Transfer Order and Schedule 2 to the National Insurance Contributions Act 2002 and the figure in that section was last substituted by article 5(a) of S.I. 2002/830. Section 18(1A) was inserted by section 3(4) of the National Insurance Contributions Act 2002."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110486234/article/4",
    "retrieved_at": "2026-10-30T15:24:37.158369+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."
}