Section 9 Calculation of secondary Class 1 contributions.F1

England, Wales and Scotland

(1)

Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be F2the relevant percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent).

(F31A)

For the purposes of subsection (1) “the relevant percentage” is—

(a)

if section 9A below applies to the earnings, the age-related secondary percentage;

(F4aa)

if section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to the earnings, 0%;

(b)

otherwise, the secondary percentage.

(F52)

For the purposes of this Act the secondary percentage is F615%; but that 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; F7...

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: S. 9 substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 9 para. 5; S.I. 1999/3420, art. 2
F2: Words in s. 9(1) substituted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(2)(a)(12)
F3: S. 9(1A) inserted (6.4.2015) by National Insurance Contributions Act 2014 (c. 7), s. 9(2)(b)(12)
F4: S. 9(1A)(aa) inserted (6.4.2016) by National Insurance Contributions Act 2015 (c. 5), s. 1(2)(11)(b)
F5: S. 9(2)(3) substituted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 2(1), 8(2)
F6: Sum in s. 9(2) substituted (6.4.2025) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 1(1)(3)
F7: S. 9(3)(c) and word omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 52

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)