{
  "url": "https://openlegislation.uk/social-security-act-1975/section-5",
  "json_url": "https://openlegislation.uk/social-security-act-1975/section-5.json",
  "legislation": "ukpga/1975/14",
  "legislation_title": "Social Security Act 1975",
  "legislation_url": "https://openlegislation.uk/social-security-act-1975",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Class 1 standard and reduced rates",
  "text": "(1) Subject to the following subsections, an employed Class 1 earner liable for a primary Class 1 contribution shall be liable standard and to contribute at the standard rate. rates\n(2) A married woman or widow shall be liable to contribute at the reduced rate if she has elected, in accordance with regulations under section 130(2) of this Act, to contribute at that rate and has not revoked her election.\n(3) Except as provided by subsection (4) below, a woman who has been widowed and—\n(a) is liable apart from this subsection to pay Class 1 contributions at the standard rate; and\n(b) falls within a class of women prescribed for the purposes of this paragraph,\nshall be liable to contribute at the reduced rate for prescribed earnings.\n(4) Such a woman as is mentioned in subsection (3) above shall be liable to pay those contributions at the standard rate for any of the prescribed earnings there referred to as respects which she has, in accordance with regulations, elected to contribute at that rate and not revoked her election.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/14/section/5",
    "retrieved_at": "2026-10-29T10:40:38.067895+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."
}