Section 2 Secondary threshold for secondary Class 1 contributions
United Kingdom
(1)
The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.
(2)
In regulation 10(d) (the secondary threshold for secondary Class 1 contributions), for “£175” substitute “£96”.
(3)
In regulation 11(3A) (prescribed equivalents of the secondary threshold)—
(a)
in sub-paragraph (a), for “£758” substitute “£417”, and
(b)
in sub-paragraph (b), for “£9,100” substitute “£5,000”.
(4)
The amounts substituted by this section are specified for the tax year 2025-26.