{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2002/section-2",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2002/section-2.json",
  "legislation": "ukpga/2002/19",
  "legislation_title": "National Insurance Contributions Act 2002",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2002",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Secondary Class 1 contributions",
  "text": "(1) In section 9 of the Social Security Contributions and Benefits Act 1992 (c. 4) (calculation of secondary Class 1 contributions: Great Britain), for subsections (2) and (3) substitute—\n“(2) For the purposes of this Act the secondary percentage is 12.8 per cent; but that percentage is subject to alteration under sections 143 and 145 of the Administration Act.\n(3) Subsection (1) above is subject to—\n(a) regulations under section 6(6) above;\n(b) regulations under sections 116 to 120 below; and\n(c) sections 41 and 42A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).”\n(2) In section 9 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (calculation of secondary Class 1 contributions: Northern Ireland), for subsections (2) and (3) substitute—\n“(2) For the purposes of this Act the secondary percentage is 12.8 per cent; but that percentage is subject to alteration under section 129 of the Administration Act.\n(3) Subsection (1) above is subject to—\n(a) regulations under section 6(6) above;\n(b) regulations under sections 116 to 119 below; and\n(c) sections 37 and 38A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/19/section/2",
    "retrieved_at": "2026-10-29T09:19:31.742719+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."
}