{
  "url": "https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2013/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2013/note.json",
  "legislation": "uksi/2013/558",
  "legislation_title": "The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”).\nRegulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2013.\nRegulation 4 amends regulation 11 of the principal Regulations so as to provide for equivalents of the upper earnings limit, primary threshold and secondary threshold where the earnings period is a month or a year.\nA Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it relates to routine changes to rates, limits and thresholds to a predetermined indexation formula.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/558/note",
    "retrieved_at": "2026-10-29T01:01:27.644222+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."
}