{
  "url": "https://openlegislation.uk/social-security-contributions-act-1994/section-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-act-1994/section-1.json",
  "legislation": "ukpga/1994/1",
  "legislation_title": "Social Security (Contributions) Act 1994",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-act-1994",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Increase in primary Class 1 contributions.",
  "text": "(1) In section 8 of the Social Security Contributions and Benefits Act 1992 (calculation of primary Class 1 contributions), in subsection (2)(b) (by virtue of which the main primary percentage is 9 per cent.) for “9 per cent.” substitute “ 10 per cent. ”.\n(2) The above amendment comes into effect on 6th April 1994.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/1/section/1",
    "retrieved_at": "2026-10-29T09:34:27.681090+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."
}