{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1994/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1994/note.json",
  "legislation": "uksi/1994/563",
  "legislation_title": "The Social Security (Contributions) Amendment Regulations 1994",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Social Security (Contributions) Regulations 1979 in the following manner.\nThey amend regulation 7 by increasing the weekly lower and upper earnings limits for Class 1 contributions for the tax year beginning on 6th April 1994. The lower earnings limit is increased from £56 to £57 and the upper earnings limit from £420 to £430.\nThey also amend regulation 123D by decreasing the weekly rate of Class 2 contributions payable by volunteer development workers from 6.6% to 5.6% of the lower earnings limit. For the tax year beginning on 6th April 1994, the weekly contributions for those workers will decrease from £3.70 to £3.19.\nRegulation 2(2) is made under section 5 of the Social Security Contributions and Benefits Act 1992 and the proposals for it are exempt from reference to the Social Security Advisory Committee by virtue of section 172(3) of, and paragraph 4 of Part I of Schedule 7 to the Social Security Administration Act 1992.\nRegulations 1 and 2(1) and (3) do not impose any additional costs on business. The effect of regulation 2(2) will be to increase the administrative costs to business. These costs will be contained in the overall costs for business of implementing the National Insurance contributions re-rating package and will not represent any additional expense.\nAn assessment of the cost to business of applying regulation 2(2) has been placed in the libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 09/03, Adelphi, 1-11 John Adam Street, London WC2N 6HT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/563/note",
    "retrieved_at": "2026-10-29T13:39:05.384026+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."
}