Section 1 Increase of primary threshold for primary Class 1 contributionsI1

The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.

In regulation 10(c) (primary threshold) for “£190” substitute “£242”.

In regulation 11(3) (prescribed equivalents)—

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).