{
  "url": "https://openlegislation.uk/social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2000/article-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2000/article-4.json",
  "legislation": "uksi/2000/755",
  "legislation_title": "The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-re-rating-and-national-insurance-funds-payments-order-2000",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Percentage rate of and lower and upper limits for Class 4 contributions",
  "text": "In each of sections 15(3) and 18(1) of the Act and sections 15(3) and 18(1) of the Northern Ireland Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—\n(a) for “6” (percentage rate) there shall be substituted “7”;\n(b) for “£7,530” (lower limit) in each place where it appears, there shall be substituted “£4,385”;\n(c) for “£26,000” (upper limit) there shall be substituted “£27,820”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 15(3) was amended by Articles 1 and 5(a) of S.I. 1996/597, and the lower and upper limits were last amended by Article 4 of S.I.1999/263. Section 18(1) was amended by Article 5(a) of S.I. 1996/597 and paragraph 18 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and the lower and upper limits were last amended by Article 4 of S.I. 1999/263."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 15(3) was amended by Article 5(a) of S.R. 1996 No. 72, and the lower and upper limits were last amended by Article 4 of S.R. 1999 No. 51. Section 18(1) was amended by Article 5(a) of S.R. 1996 No. 72 and paragraph 18(2) of Schedule 3 to S.I. 1999/671, and the lower and upper limits were last amended by Article 4 of S.R. 1999 No. 51."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "ukpga/2002/19",
      "affecting_title": "National Insurance Contributions Act 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/755/article/4",
    "retrieved_at": "2026-10-29T09:17:36.827901+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."
}