{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-8",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-8.json",
  "legislation": "ukpga/2008/16",
  "legislation_title": "National Insurance Contributions Act 2008",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2008",
  "path": "schedule/1/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 8 (meaning of “contracted-out employment” etc) is amended as follows.\n(2) In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “ the applicable limit ”.\n(3) After that subsection insert—\n“(2A) In subsection (2) “the applicable limit” means—\n(a) in relation to a tax year before 2009-10, the upper earnings limit;\n(b) in relation to 2009-10 or any subsequent tax year, the upper accrual point.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/16/schedule/1/paragraph/8",
    "retrieved_at": "2026-10-29T09:11:58.467239+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."
}