{
  "url": "https://openlegislation.uk/draft-social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2014/article-4",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2014/article-4.json",
  "legislation": "ukdsi/2014/9780111108826",
  "legislation_title": "The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2014",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Lower and upper limits for Class 4 contributions",
  "text": "In sections 15(3) and 18(1) and (1A) of the Act and the 1992 (Northern Ireland) Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—\n(a) for “£7,755” (lower limit) in each place where it appears substitute “£7,956”; and\n(b) for “£41,450” (upper limit) in each place where it appears substitute “£41,865”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 15(3) was substituted by section 3(1) of the Contributions Act 2002 and was amended by paragraph 420(3) of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) (“ITTOIA 2005”). Section 18(1) was amended by paragraph 18 of Schedule 3 to the Transfer Act and by Schedule 2 to the Contributions Act 2002. Section 18(1A) was inserted by section 3(3) of the Contributions Act 2002. The amount of the lower and upper limits in each of these provisions was last substituted by article 4 of S.I. 2013/559."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 15(3) was substituted by section 3(2) of the Contributions Act 2002 and was amended by paragraph 424 of Schedule 1 to ITTOIA 2005. Section 18(1) was amended by paragraph 18 of Schedule 3 to the Transfer Order and by Schedule 2 to the Contributions Act 2002. Section 18(1A) was inserted by section 3(4) of the Contributions Act 2002. The amount of the lower and upper limits in each of these provisions was last substituted by article 4 of S.I. 2013/559."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111108826/article/4",
    "retrieved_at": "2026-10-30T15:14:04.293485+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."
}