{
  "url": "https://openlegislation.uk/pension-schemes-act-1993/section-45",
  "json_url": "https://openlegislation.uk/pension-schemes-act-1993/section-45.json",
  "legislation": "ukpga/1993/48",
  "legislation_title": "Pension Schemes Act 1993",
  "legislation_url": "https://openlegislation.uk/pension-schemes-act-1993",
  "path": "section/45",
  "kind": "section",
  "number": "45",
  "heading": "Amount of minimum contributions.",
  "text": "(1) In relation to any tax week falling within a period for which the Inland Revenue are required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if he is paid otherwise than weekly).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Regulations may make provision—\n(a) for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;\n(b) for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;\n(c) for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a prescribed period ... ;\n(f) as to the manner in which and time at which or period within which minimum contributions are to be made.\n(4) For the purposes of this section “the appropriate age-related percentage”, in relation to a tax year beginning before the first abolition date, is the percentage (or percentages) specified as such for that tax year in an order made under section 45A (as it had effect prior to that date).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 45(1) substituted (6.4.1997) by Pensions Act 1995 (c. 26), ss. 138(2), 180(1); S.I. 1997/664, art. 2(3), Sch. Pt. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 45(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 49; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 45(1) substituted (21.9.2008 with effect in relation to 2009-10 and subsequent tax years) by National Insurance Contributions Act 2008 (c. 16), s. 6(1), Sch. 1 para. 12"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 45(2) omitted (6.4.1997) by virtue of Pensions Act 1995 (c. 26), ss. 138(3), 180(1), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 45(3)(d) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 43, Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 45(3)(e) omitted (6.4.1997) by virtue of Pensions Act 1995 (c. 26), ss. 138(4), 180(1), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 45(4) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being \"the abolition date\" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 21 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/48/section/45",
    "retrieved_at": "2026-10-29T09:34:33.061575+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."
}