# The Social Security (Contributions) (Amendment) Regulations 2002

S.I. 2002/238 · made 7 February 2002

These Regulations further amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”). Following that consolidation, the opportunity is being taken to combine the relevant annual changes to National Insurance Contributions for Great Britain and Northern Ireland in a single instrument.

Made under: Social Security Contributions and Benefits Act 1992; Social Security Contributions and Benefits (Northern Ireland) Act 1992

## Introductory text

SOCIAL SECURITY
Made 7th February 2002
Laid before Parliament 7th February 2002
Coming into force 6th April 2002
The Treasury, in exercise of the powers conferred on them by sections 5 and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992, and sections 5 and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2002 and shall come into force on 6th April 2002.
(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 2001.

## 2 Amendments to the principal Regulations

Amend the principal Regulations as follows.

## 3 Amendments to the principal Regulations

In regulation 10 (earnings limits and thresholds)—
(a) for “2001” substitute “2002”;
(b) in paragraph (a) for the figure “£72” (lower earnings limit for primary Class 1 contributions) substitute the figure “£75”;
(c) in paragraph (b) for the figure “£575” (upper earnings limit for primary Class 1 contributions) substitute the figure “£585”;
(d) in paragraph (c) for the figure “£87” (primary threshold for primary Class 1 contributions) substitute the figure “£89”; and
(e) in paragraph (d) for the figure “£87” (secondary threshold for secondary Class 1 contributions) substitute the figure “£89”.

## 4 Amendments to the principal Regulations

In regulation 11(3) of the principal Regulations (prescribed equivalents)—
(a) in sub-paragraph (a) for the figure “£378” substitute the figure “£385”; and
(b) in sub-paragraph (b) for the figure “£4,535” substitute the figure “£4,615”.

## Signature

John Heppell
Tony McNulty
Two of the Lords Commissioners of Her Majesty’s Treasury
7th February 2002

## Explanatory note

(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”). Following that consolidation, the opportunity is being taken to combine the relevant annual changes to National Insurance Contributions for Great Britain and Northern Ireland in a single instrument.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 3 amends regulation 10 of the principal Regulations to specify the lower earnings limit, upper earnings limit, primary threshold and secondary threshold for the tax year beginning on 6th April 2002.
Regulation 4 amends regulation 11(3) of the principal Regulations to provide for the equivalents of the primary threshold and secondary threshold where an employed earner’s earnings period is other than a week.
These Regulations do not impose any costs on business.

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Source: https://www.legislation.gov.uk/uksi/2002/238 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2002
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

