# National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, Section 1: Rate of secondary Class 1 contributions

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/11/section/1 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.