{
  "url": "https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/577",
  "legislation_title": "The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-limits-and-thresholds-amendment-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Social Security (Contributions) Regulations 2001",
  "text": "In Regulation 11 (prescribed equivalents)—\n(a) in paragraph (2A)—\n(i) in sub-paragraph (a) for “£3,489” substitute “£3,532”; and\n(ii) in sub-paragraph (b) for “£41,865” substitute “£42,385”;\n(b) in paragraph (3)—\n(i) in sub-paragraph (a) for “£663” substitute “£672”; and\n(ii) in sub-paragraph (b) for “£7,956” substitute “£8,060”;\n(c) in paragraph (3A)—\n(i) in sub-paragraph (a) for “£663” substitute “£676”; and\n(ii) in sub-paragraph (b) for “£7,956” substitute “£8,112”;\n(d) after paragraph (3A) insert—\n“(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—\n(a) where the earnings period is a month, £3,532;\n(b) where the earnings period is a year, £42,385;\n(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;\n(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;\n(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.”;\n(e) in paragraph (4) for “and paragraph (3A)(c) and (d)” substitute “, paragraph (3A)(c) and (d) and paragraph (3B)(c) and (d)”; and\n(f) in paragraph (5) for “and paragraph (3A)(e)” substitute “, paragraph (3A)(e) and paragraph (3B)(e)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/577/regulation/4",
    "retrieved_at": "2026-10-28T23:43:58.159837+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."
}