# Pension Schemes Act 1993, Section 45: Amount of minimum contributions.

Extent: E+W+S

(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).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Regulations may make provision—
(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;
(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;
(c) for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 ... ;
(f) as to the manner in which and time at which or period within which minimum contributions are to be made.
(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).

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Source: https://www.legislation.gov.uk/ukpga/1993/48/section/45 (the official version)
Page: https://openlegislation.uk/pension-schemes-act-1993/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.