# National Insurance Contributions (Increase of Thresholds) Act 2022, Section 1: Increase of primary threshold for primary Class 1 contributions

Extent: E+W+S+N.I.

(1) The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.
(2) In regulation 10(c) (primary threshold) for “£190” substitute “£242”.
(3) In regulation 11(3) (prescribed equivalents)—
(a) in sub-paragraph (a), for “£823” substitute “£1,048”;
(b) in sub-paragraph (b), for “£9,880” substitute “£12,570”.
(4) The amendments made by subsections (2) and (3) come into force on 6 July 2022 (and accordingly do not affect any liability to primary Class 1 contributions for any tax week commencing before that date).

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Source: https://www.legislation.gov.uk/ukpga/2022/16/section/1 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-increase-of-thresholds-act-2022/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.