Section 1 Rate of secondary Class 1 contributions
United Kingdom
(1)
In section 9(2) of the Social Security Contributions and Benefits Act 1992 (rate of secondary Class 1 contributions), for “13.8%” substitute “15%”.
(2)
In section 9(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (equivalent provision for Northern Ireland), for “13.8%” substitute “15%”.
(3)
The amendments made by this section come into force on 6 April 2025.