{
  "url": "https://openlegislation.uk/health-and-social-care-levy-repeal-act-2022/section-2",
  "json_url": "https://openlegislation.uk/health-and-social-care-levy-repeal-act-2022/section-2.json",
  "legislation": "ukpga/2022/43",
  "legislation_title": "Health and Social Care Levy (Repeal) Act 2022",
  "legislation_url": "https://openlegislation.uk/health-and-social-care-levy-repeal-act-2022",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Transitional NICs rates for tax year 2022-23 etc",
  "text": "(1) The following provisions of section 5 of the Health and Social Care Levy Act 2021 (modification of rates of national insurance contributions for tax year 2022-23) continue to have effect in relation to payments of earnings made before 6 November 2022—\n(a) in subsection (2), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Great Britain);\n(b) in subsection (4), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Northern Ireland).\n(2) Part 1 of the Social Security Contributions and Benefits Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—\n(a) in paragraph (a) (main Class 4 percentage), for “9” there were substituted “9.73”, and\n(b) in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “2.73”.\n(3) Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—\n(a) in paragraph (a) (main Class 4 percentage), for “9” there were substituted “9.73”, and\n(b) in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “2.73”.\n(4) The Schedule contains—\n(a) further transitional provision, and\n(b) a power to make consequential provision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/43/section/2",
    "retrieved_at": "2026-10-29T08:54:40.821128+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."
}