# The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016, Regulation 11


In regulation 12 (calculation of earnings-related contributions), for paragraph (1) substitute—
“(1) Subject to paragraphs (3) and (4), primary and secondary Class 1 contributions under section 6 of the Act (liability for Class 1 contributions) shall be calculated to the nearest penny and any amount of a halfpenny or less shall be disregarded.”.

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Source: https://www.legislation.gov.uk/uksi/2016/352/regulation/11 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.