{
  "url": "https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025/section-2",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025/section-2.json",
  "legislation": "ukpga/2025/11",
  "legislation_title": "National Insurance Contributions (Secondary Class 1 Contributions) Act 2025",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Secondary threshold for secondary Class 1 contributions",
  "text": "(1) The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.\n(2) In regulation 10(d) (the secondary threshold for secondary Class 1 contributions), for “£175” substitute “£96”.\n(3) In regulation 11(3A) (prescribed equivalents of the secondary threshold)—\n(a) in sub-paragraph (a), for “£758” substitute “£417”, and\n(b) in sub-paragraph (b), for “£9,100” substitute “£5,000”.\n(4) The amounts substituted by this section are specified for the tax year 2025-26.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/11/section/2",
    "retrieved_at": "2026-10-29T08:46:58.804784+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."
}