Section 1 Class 1 contributions
(1)
In section 8(2) of SSCBA 1992 and SSCB(NI)A 1992 (calculation of primary Class 1 percentages)—
(a)
in paragraph (a) (main primary percentage), for “11” substitute “ 12 ”, and
(b)
in paragraph (b) (additional primary percentage), for “1” substitute “ 2 ”.
(2)
In section 9(2) of SSCBA 1992 and SSCB(NI)A 1992 (calculation of secondary Class 1 percentage), for “12.8” substitute “ 13.8 ”.