# National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, Section 2: Secondary threshold for secondary Class 1 contributions

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/11/section/2 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.