Regulation 11 Prescribed equivalents

sections 6(1), 6A(1), 8(1), F29(1), 9A(9), and 9B(6) of the Act (which provide liability for Class 1 contributions, notional payment of primary Class 1 contribution where earnings are not less than the lower earnings limit, the calculation of primary Class 1 contributions F3, the calculation of secondary Class 1 contributions, the calculation of secondary Class 1 contributions in relation to the Under 21 age group and the calculation of secondary Class 1 contributions in relation to relevant apprentices respectively)F4; F5and

section 22 of the Act (earnings factors); F7...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

section 22 of the Act (earnings factors); and

sections 41(1) (reduced rates of Class 1 contributions), 42A(1) (reduced rates of Class 1 contributions and rebates) and 45(1) (amount of minimum contributions) of the Pensions Act,

where the earnings period is a multiple of a week, the F12amount calculated by multiplying the lower earnings limit F13... by the corresponding multiple;

where the earnings period is a month, the amount calculated by multiplying F14the lower earnings limit by 4 1/3;

where the earnings period is a multiple of a month, the amount calculated by multiplying the lower earnings limit by 4 1/3 and multiplying F15the result by the corresponding multiple;

in any other case, the amount calculated by dividing the lower earnings limit by 7 and multiplying the result by the number of days in the earnings period concerned.

where the earnings period is a month, F17£4,189;

where the earnings period is a year, F18£50,270;

where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;

where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;

in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.

where the earnings period is a month, F20£1,048;

where the earnings period is a year,F21£12,570;

where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;

where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;

in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.

where the earnings period is a month, F23£417;

where the earnings period is a year,F24£5,000;

where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;

where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;

in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.

where the earnings period is a month, F26£4,189;

where the earnings period is a year, F27£50,270;

where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;

where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;

in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.

where the earnings period is a month, F29£4,189;

where the earnings period is a year, F30£50,270;

where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;

where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;

in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.

paragraph (1A), and

both references to “the upper accrual point” in paragraph (2), so that the term “the weekly limits” shall be read as referring only to the lower earnings limit in relation to Northern Ireland.