# National Insurance Contributions Act 2002, Section 2: Secondary Class 1 contributions


(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—
“(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.
(3) Subsection (1) above is subject to—
(a) regulations under section 6(6) above;
(b) regulations under sections 116 to 120 below; and
(c) sections 41 and 42A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).”
(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—
“(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.
(3) Subsection (1) above is subject to—
(a) regulations under section 6(6) above;
(b) regulations under sections 116 to 119 below; and
(c) sections 37 and 38A of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).”

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Source: https://www.legislation.gov.uk/ukpga/2002/19/section/2 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2002/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.