{
  "url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1991/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1991/note.json",
  "legislation": "uksi/1991/505",
  "legislation_title": "The Social Security (Contributions) (Re-rating) Order 1991",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order reduces the percentage rates appropriate to, and increases the amounts of weekly earnings specified, in the secondary earnings brackets in section 4(6E) of the Social Security Act 1975 (“the Act”) determining the rate at which Class 1 contributions are payable under that Act (article 2). The percentage rates appropriate to the relevant secondary earnings brackets are reduced, in respect of Bracket 1 from 5% to 4.6%, in respect of Bracket 2 from 7% to 6.6%, in respect of Bracket 3 from 9% to 8.6% and in respect of Bracket 4 from 10.45% to 10.4%. The increases in amounts of weekly earnings in respect of Bracket 1 are from £79.99 to £84.99, in respect of Bracket 2 are from £80.00 and £124.99 to £85.00 and £129.99, in respect of Bracket 3 are from £125.00 and £174.99 to £130.00 and £184.99 and in respect of Bracket 4 are from £175.00 to £185.00.\nThe Order increases the rates of Class 2 and Class 3 contributions payable under the Act from £4.55 to £5.15 and from £4.45 to £5.05 respectively (articles 3(a) and 4). It increases from £2,600 to £2,900 the amount of earnings below which an earner may be excepted from liability for Class 2 contributions (article 3(b)). It also increases, from £5,450 to £5,900 and from £18,200 to £20,280, the lower and upper limits of profits or gains between which Class 4contributions are payable (article 5).\nIn accordance with sections 121(1), 123(2) and 123A(6A) of the Act, a copy of the report by the Government Actuary (Cm. 1366), giving his opinion on the likely effect on the National Insurance Fund of the making of the Order in so far as it amends sections 4(6E), 7, 8(1), 9(2) and 10(1) of the Act, was laid before Parliament with a draft of this Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/505/note",
    "retrieved_at": "2026-10-29T14:49:29.140385+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."
}