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Section 8 Calculation of primary Class 1 contributions.F1

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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).

C1(2)

For the purposes of this Act—

(a)

the main primary percentage is F28%; and

(b)

the additional primary percentage is F32 per cent;

but the main primary percentage is subject to alteration under section 129 of the Administration Act.

(3)

Subsection (1) above is subject to—

(a)

regulations under section 6(6) above;

(b)

regulations under sections 116 to 119 below; F4...

(c)

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

Annotations

Textual amendments

F1

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)

F2

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)

F3

Word in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)

F4

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

Modifications

C1

S. 8(2) modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(4)(a)

Notes on Part I

Modifications

C1

Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2

Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2

C2

Pt. 1 modified (5.10.2009) by The Steps to Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297), arts. 1(1), 2(1)(a)

C3

Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 2(3) (with Sch. para. 8)

C4

Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 5(1)(2)(4) (with Sch. para. 8)

C5

Pt. 1 applied (with modifications) (6.4.2023 for the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)(2)(4)