Explanatory note

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.