Regulation 10 Earnings limits and thresholds
United Kingdom
For the purposes of F1sections 5(1)F2, 9A and 9B of the Act (earnings limits and thresholds to be specified for each tax year in respect of Class 1 contributions), for the tax year which begins on 6th April F32026—
the lower earnings limit (for primary Class 1 contributions) shall be F4£129;
the upper earnings limit (for primary Class 1 contributions) shall be F5£967;
the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices (for the upper limit of zero-rate secondary Class 1 contributions) shall be F13£967
Annotations
Textual amendments
- F1
Words in reg. 10 substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(a)
- F2
Words in reg. 10 substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(a)(i)
- F3
Word in reg. 10 substituted (6.4.2026) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026 (S.I. 2026/231), regs. 1, 5(2)(a)
- F4
Sum in reg. 10(a) substituted (6.4.2026) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026 (S.I. 2026/231), regs. 1, 5(2)(b)
- F5
Sum in Reg. 10(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)
- F6
Sum in Reg. 10(c) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(2)(4)
- F7
Word in reg. 10 omitted (6.4.2015) by virtue of The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(f)
- F8
Sum in Reg. 10(d) substituted (3.4.2025 for the tax year 2025-26) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 2(2)
- F9
Reg. 10(e) and word inserted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(h)
- F10
Word in reg. 10(d) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(c)
- F11
Sum in Reg. 10(e) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)
- F12
Reg. 10(f) and preceding word inserted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(d)(ii)
- F13
Sum in Reg. 10(f) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)
Notes on the whole SI
Textual amendments
- F1
See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
- F2
See section 176(2)(b) of the Act.