{
  "url": "https://openlegislation.uk/draft-social-security-minimum-contributions-to-appropriate-personal-pension-schemes-order-2001/article-2",
  "json_url": "https://openlegislation.uk/draft-social-security-minimum-contributions-to-appropriate-personal-pension-schemes-order-2001/article-2.json",
  "legislation": "ukdsi/2001/0110288076",
  "legislation_title": "The Social Security (Minimum Contributions to Appropriate Personal Pension Schemes) Order 2001",
  "legislation_url": "https://openlegislation.uk/draft-social-security-minimum-contributions-to-appropriate-personal-pension-schemes-order-2001",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Appropriate age-related percentages",
  "text": "(1) For the purposes of section 45 of the Pension Schemes Act 1993 and section 41 of the Pension Schemes (Northern Ireland) Act 1993 (amount of minimum contributions) the appropriate age-related percentages in respect of earners—\n(a) for the tax year 2002–03 are those specified in the Table set out in Schedule 1 to this Order;\n(b) for the tax year 2003–04 are those specified in the Table set out in Schedule 2 to this Order;\n(c) for the tax year 2004–05 are those specified in the Table set out in Schedule 3 to this Order;\n(d) for the tax year 2005–06 are those specified in the Table set out in Schedule 4 to this Order;\n(e) for the tax year 2006–07 are those specified in the Table set out in Schedule 5 to this Order, by reference to their ages on the last day of the preceding tax year.\n(2) The appropriate age-related percentage in respect of an earner whose age on that day is specified in Column A of any such Table—\n(a) in the case of an earner whose earnings do not exceed LET, shall be the percentage specified in Column B;\n(b) in the case of an earner whose earnings which exceed LET but do not exceed 3LET-2QEF, shall—\n(i) in so far as those earnings do not exceed LET, be the percentage specified in Column B,\n(ii) in so far as those earnings exceed LET, be the percentage specified in Column C;\n(c) in the case of an earner whose earnings exceed 3LET-2QEF, shall—\n(i) in so far as those earnings do not exceed LET, be the percentage specified in Column B,\n(ii) in so far as those earnings exceed LET but do not exceed 3LET-2QEF, be the percentage specified in Column C,\n(iii) in so far as those earnings exceed 3LET-2QEF, be the percentage specified in Column D.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 41 was amended by Article 135(1) to (4) of the Pensions (Northern Ireland) Order 1995 and by paragraph 56 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2001/0110288076/article/2",
    "retrieved_at": "2026-10-30T15:27:01.602850+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."
}