# Social Security Contributions and Benefits Act 1992, Section 8: Calculation of primary Class 1 contributions.

Extent: E+W+S

(1) Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution is the aggregate of—
(a) the main primary percentage of so much of the earner’s earnings paid in the tax week, in respect of the employment in question, as—
(i) exceeds the current primary threshold (or the prescribed equivalent); but
(ii) does not exceed the current upper earnings limit (or the prescribed equivalent); and
(b) the additional primary percentage of so much of those earnings as exceeds the current upper earnings limit (or the prescribed equivalent).
(2) For the purposes of this Act—
(a) the main primary percentage is 8%; and
(b) the additional primary percentage is 2 per cent;
but the main primary percentage is subject to alteration under sections 143 and 145 of the Administration Act.
(3) Subsection (1) above is subject to—
(a) regulations under section 6(6) above;
(b) regulations under sections 116 to 120 below; ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1992/4/section/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.