{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-10",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-10.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Earnings limits and thresholds",
  "text": "For the purposes of sections 5(1), 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 2026—\n(a) the lower earnings limit (for primary Class 1 contributions) shall be £129;\n(b) the upper earnings limit (for primary Class 1 contributions) shall be £967;\n(c) the primary threshold (for primary Class 1 contributions) shall be £242; ...\n(d) the secondary threshold (for secondary Class 1 contributions) shall be £96; ...\n(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 £967; and\n(f) 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 £967",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sum in Reg. 10(c) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(2)(4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/10",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}