# The Social Security (Contributions) Regulations 2001, Regulation 10: Earnings limits and thresholds

Extent: E+W+S+N.I.

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—
(a) the lower earnings limit (for primary Class 1 contributions) shall be £129;
(b) the upper earnings limit (for primary Class 1 contributions) shall be £967;
(c) the primary threshold (for primary Class 1 contributions) shall be £242; ...
(d) the secondary threshold (for secondary Class 1 contributions) shall be £96; ...
(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
(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

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/10 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.