{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009.json",
  "id": "uksi/2009/111",
  "title": "The Social Security (Contributions) (Amendment) Regulations 2009",
  "short_title": "Social Security (Contributions) 2009",
  "long_title": "These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004; “the principal Regulations”) in three main ways. They—amend the manner in which the prescribed equivalents of the upper earnings limit (“UEL”) are calculated so as to bring their calculation into line with the calculation of the prescribed equivalents of the primary and secondary thresholds and accordingly the prescribed equivalent of the UEL where the earnings period is a month is £3,656 and where the earnings period is a year is £43,875;amend the prescribed equivalents of the primary and secondary thresholds so that where the earnings period is a month the threshold is £476 and where the earnings period is a year the threshold is £5,715; andreflect the changes made by the Pensions Act 2007 (c. 22) and the National Insurance Contributions Act 2008 (c. 16) (“the 2008 Act”) as regards the upper accrual point. The upper accrual point was introduced by the 2008 Act for the tax year 2009-10 and subsequent years. It replaces the upper earnings limit in respect of limiting the amount of earnings on which a contracted-out rebate or minimum contribution is payable and which are taken into account in calculating earnings factors for the purposes of the state second pension.",
  "citation": "S.I. 2009/111",
  "type": "uksi",
  "year": "2009",
  "number": "111",
  "version": "current",
  "date": "2009-01-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-02-03",
      "size": null,
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/pdf/uksi_20090111_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/111/pdfs/uksi_20090111_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2009-02-03",
      "size": null,
      "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/pdf/uksiem_20090111_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/111/pdfs/uksiem_20090111_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": []
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/changes.json",
  "changes_made_by": 16,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/111",
    "retrieved_at": "2026-10-29T03:18:52.532442+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."
}