# The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015

S.I. 2015/577 · made 4 March 2015

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”).

Made under: Social Security Contributions and Benefits Act 1992 (Section 5, Section 9A, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 5, Section 9A, Section 171)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2015/pdf/uksi_20150577_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2015/pdf/uksiem_20150577_en.pdf

## Introductory text

Social Security
Made 4th March 2015
Coming into force 6th April 2015
These Regulations are made by the Treasury in exercise of the powers conferred by sections 5(1) and (4) to (6), 9A(7) and (8) and 175(3) of the Social Security Contributions and Benefits Act 1992 (“the Contributions Act”) and sections 5(1) and (4) to (6), 9A(7) and (8) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Contributions Act”).
A draft of this instrument was laid before Parliament in accordance with section 176(1)(za), (zb) and (a) of the Contributions Act and section 172(11ZA), (11ZB) and (11A) of the Northern Ireland Contributions Act and approved by a resolution of each House of Parliament.

## 1 Citation and commencement

These regulations may be cited as the Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 and come into force on 6th April 2015.

## 2 Amendments to the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

## 3 Amendments to the Social Security (Contributions) Regulations 2001

In Regulation 10 (earnings limits and thresholds)—
(a) for “section 5(1)” substitute “sections 5(1) and 9A”;
(b) for “2014” substitute “2015”;
(c) in paragraph (a) (lower earnings limit: primary Class 1 contributions) for “£111” substitute “£112”;
(d) in paragraph (b) (upper earnings limit: primary Class 1 contributions) for “£805” substitute “£815”;
(e) in paragraph (c) (primary threshold: primary Class 1 contributions) for “£153” substitute “£155”;
(f) after paragraph (c) omit “and”;
(g) in paragraph (d) (secondary threshold: secondary Class 1 contributions) for “£153” substitute “£156”; and
(h) after paragraph (d) insert—
“; and
(e) the upper secondary threshold for secondary Class 1 contributions in relation to the Under 21 group (for the upper limit of the age-related secondary percentage) shall be £815”.

## 4 Amendments to the Social Security (Contributions) Regulations 2001

In Regulation 11 (prescribed equivalents)—
(a) in paragraph (2A)—
(i) in sub-paragraph (a) for “£3,489” substitute “£3,532”; and
(ii) in sub-paragraph (b) for “£41,865” substitute “£42,385”;
(b) in paragraph (3)—
(i) in sub-paragraph (a) for “£663” substitute “£672”; and
(ii) in sub-paragraph (b) for “£7,956” substitute “£8,060”;
(c) in paragraph (3A)—
(i) in sub-paragraph (a) for “£663” substitute “£676”; and
(ii) in sub-paragraph (b) for “£7,956” substitute “£8,112”;
(d) after paragraph (3A) insert—
“(3B) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper secondary threshold for secondary Class 1 contributions in relation to the Under 21 age group shall be—
(a) where the earnings period is a month, £3,532;
(b) where the earnings period is a year, £42,385;
(c) where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
(d) where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
(e) in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.”;
(e) in paragraph (4) for “and paragraph (3A)(c) and (d)” substitute “, paragraph (3A)(c) and (d) and paragraph (3B)(c) and (d)”; and
(f) in paragraph (5) for “and paragraph (3A)(e)” substitute “, paragraph (3A)(e) and paragraph (3B)(e)”.

## Signature

Mark Lancaster
Harriett Baldwin
Two of the Lords Commissioners of Her Majesty’s Treasury
4th March 2015

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”).
Regulation 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 2015. It also introduces an upper secondary threshold for the age-related secondary percentage for secondary Class 1 contributions which applies in relation to primary contributors who are under the age of 21.
Regulation 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. It also provides monthly, annual or irregular period equivalents for the upper secondary threshold.
A 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.

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Source: https://www.legislation.gov.uk/uksi/2015/577 (the official version)
Page: https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.