# The Social Security (Contributions) (Amendment No. 2) Regulations 2011, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”).
Regulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2011.
Regulation 4 amends regulation 11 of the principal Regulations so as to provide for equivalents of the primary threshold and upper earnings limit where the earnings period is a month or a year. Regulation 4 also removes references in paragraph (3) of regulation 11 to prescribed equivalents of the secondary threshold, and sets out new prescribed equivalents of the secondary threshold in a new paragraph (3A).
Regulation 5 amends regulation 131 of the principal Regulations, and increases the married women’s reduced rate contribution from 4.85 per cent to 5.85 per cent from the tax year beginning 6th April 2011.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2011/940/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2011/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.