{
  "url": "https://openlegislation.uk/draft-social-security-reduced-rates-of-class-1-contributions-rebates-and-minimum-contributions-order-2006/article-6",
  "json_url": "https://openlegislation.uk/draft-social-security-reduced-rates-of-class-1-contributions-rebates-and-minimum-contributions-order-2006/article-6.json",
  "legislation": "ukdsi/2006/0110741609",
  "legislation_title": "The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-social-security-reduced-rates-of-class-1-contributions-rebates-and-minimum-contributions-order-2006",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Reduced rates of Class 1 contributions and rebates for money purchase contracted-out schemes",
  "text": "(1) This article applies for the purposes of section 38A of the Northern Ireland Act (reduced rates of Class 1 contributions, and rebates in contracted-out employment).\n(2) For the purposes of section 38A(2) of the Northern Ireland Act (reduction of primary Class 1 contributions), the appropriate flat-rate percentage for each of the relevant tax years is 1.6 per cent.\n(3) For the purposes of section 38A(2A) of the Northern Ireland Act (reduction of secondary Class 1 contributions), the appropriate flat-rate percentage for each of the relevant tax years is 1.4 per cent.\n(4) For the purposes of section 38A(3) of the Northern Ireland Act (appropriate age-related percentage), the appropriate age-related percentage in respect of an earner for a relevant tax year is the percentage given in the table in Schedule 1 by reference to—\n(a) that tax year, and\n(b) the age of the earner on the day immediately before the start of that tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 38A was inserted by article 134(4) of the 1995 Order and amended by paragraph 96 of Schedule 6 to 1998 Order, paragraph 52 of Schedule 1 to the 1999 Order, paragraph 7 of Schedule 10 to the WRAP Act and paragraph 42 of Schedule 1 to the 2002 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110741609/article/6",
    "retrieved_at": "2026-10-30T15:21:18.826544+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."
}