{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/section-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992/section-8.json",
  "legislation": "ukpga/1992/7",
  "legislation_title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Calculation of primary Class 1 contributions.",
  "text": "(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—\n(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—\n(i) exceeds the current primary threshold (or the prescribed equivalent); but\n(ii) does not exceed the current upper earnings limit (or the prescribed equivalent); and\n(b) the additional primary percentage of so much of those earnings as exceeds the current upper earnings limit (or the prescribed equivalent).\n(2) For the purposes of this Act—\n(a) the main primary percentage is 8%; and\n(b) the additional primary percentage is 2 per cent;\nbut the main primary percentage is subject to alteration under section 129 of the Administration Act.\n(3) Subsection (1) above is subject to—\n(a) regulations under section 6(6) above;\n(b) regulations under sections 116 to 119 below; ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 8 substituted (with effect for 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 1(2), 8(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 8(2)(a) substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 1(1)(b), 3(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 8(3)(c) and word omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 50"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 8(2) modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(4)(a)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/7/section/8",
    "retrieved_at": "2026-10-29T09:36:23.179265+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."
}