{
  "url": "https://openlegislation.uk/national-insurance-contributions-reduction-in-rates-act-2023/section-1",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-reduction-in-rates-act-2023/section-1.json",
  "legislation": "ukpga/2023/57",
  "legislation_title": "National Insurance Contributions (Reduction in Rates) Act 2023",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-reduction-in-rates-act-2023",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Reduction of Class 1 main primary percentage",
  "text": "(1) In the Social Security Contributions and Benefits Act 1992, in section 8(2)(a) (main primary percentage), for “12 per cent” substitute “10%”.\n(2) In the Social Security Contributions and Benefits (Northern Ireland) Act 1992, in section 8(2)(a) (main primary percentage), for “12 per cent” substitute “10%”.\n(3) In regulation 131 of the Social Security (Contributions) Regulations 2001—\n(a) omit “On and after 6th April 2011”, and\n(b) for “5.85 per cent” substitute “3.85%”.\n(4) The amendments made by this section come into force on 6 January 2024.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/57/section/1",
    "retrieved_at": "2026-10-29T08:49:36.268191+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."
}