OpenLegislation

Class 1 contributions Class 1 contributions

England, Wales and Scotland

  1. 5Earnings limits and thresholds for Class 1 contributions.
  2. 6Liability for Class 1 contributions.
  3. 6ANotional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
  4. 7“Secondary contributor".
  5. 8Calculation of primary Class 1 contributions.
  6. 9Calculation of secondary Class 1 contributions.
  7. 9AThe age-related secondary percentage
  8. 9BZero-rate secondary Class 1 contributions for certain apprentices

Notes on Part I

Modifications

C1

Pt. 1 modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), arts. 1(1), 2

C2

Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (6.4.2017) by S.I. 2017/416, regs. 1(2), 2; (6.4.2019) by S.I. 2019/555, regs. 1(2), 2)

C3

Pt. 1 modified (13.9.2001) by The New Deal (Lone Parents) (Miscellaneous Provisions) Order 2001 (S.I. 2001/2915), arts. 1(1), 2

C4

Pt. 1 modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(2) (with s. 7(2)) (which Act was repealed (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 1 (with savings and transitional modifications of Pt. 1 in s. 2, Sch. paras. 1-3, 5))

C5

Pt. 1 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)-(3)