{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-11",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-11.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/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Prescribed equivalents",
  "text": "(1) The prescribed equivalents of the lower and upper earnings limits , the primary and secondary thresholds and the upper secondary thresholds, for the purposes of—\n(a) sections 6(1), 6A(1), 8(1), 9(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 , 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); and\n(aa) section 22 of the Act (earnings factors); ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nshall be determined in accordance with paragraphs (2) to (5).\n(1A) The prescribed equivalents of the upper accrual point for the purposes of—\n(a) section 22 of the Act (earnings factors); and\n(b) 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,\nshall be determined in accordance with paragraphs (2), (4) and (5).\n(2) Subject to paragraphs (4) and (5), the prescribed equivalents of the lower earnings limit ... shall be—\n(a) where the earnings period is a multiple of a week, the amount calculated by multiplying the lower earnings limit ... by the corresponding multiple;\n(b) where the earnings period is a month, the amount calculated by multiplying the lower earnings limit by 4 1/3;\n(c) 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 the result by the corresponding multiple;\n(d) 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.\n(2A) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper earnings limit shall be—\n(a) where the earnings period is a month, £4,189;\n(b) where the earnings period is a year, £50,270;\n(c) 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;\n(d) 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;\n(e) 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.\n(3) Subject to paragraphs (4) and (5), the prescribed equivalents of the primary threshold shall be—\n(a) where the earnings period is a month, £1,048;\n(b) where the earnings period is a year,£12,570;\n(c) 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;\n(d) 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;\n(e) 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.\n(3A) Subject to paragraphs (4) and (5), the prescribed equivalents of the secondary threshold shall be—\n(a) where the earnings period is a month, £417;\n(b) where the earnings period is a year,£5,000;\n(c) 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;\n(d) 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;\n(e) 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.\n(3B) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper secondary threshold for secondary Class 1 contributions in relation to the Under 21 age group shall be—\n(a) where the earnings period is a month, £4,189;\n(b) where the earnings period is a year, £50,270;\n(c) 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;\n(d) 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;\n(e) 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.\n(3C) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices shall be—\n(a) where the earnings period is a month, £4,189;\n(b) where the earnings period is a year, £50,270;\n(c) 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;\n(d) 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;\n(e) 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.\n(4) The amounts determined in accordance with paragraphs (2)(b) and (c), paragraph (2A)(c) and (d) , paragraph (3)(c) and (d) , paragraph (3A)(c) and (d) , paragraph (3B)(c) and (d) and paragraph (3C)(c) and (d) if not whole pounds, shall be rounded up to the next whole pound.\n(5) The amounts determined in accordance with paragraph (2)(d), paragraph (2A)(e) , paragraph (3)(e) , paragraph (3A)(e) , paragraph (3B)(e) and paragraph (3C)(e) shall be calculated to the nearest penny, and any amount of a halfpenny or less shall be disregarded.\n(6) The following provisions of this regulation do not apply to Northern Ireland—\n(a) paragraph (1A), and\n(b) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 11(1) 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, 5(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 11(1)(a) 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, 5(a)(ii)(aa)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 11(1)(a) 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, 5(a)(ii)(bb)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sections 6, 8 and 9 were substituted, and section 6A inserted, by paragraphs 2 to 5 of Part I of Schedule 9 to the Welfare Reform Act."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 11(1)(a) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(a)(i) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 11(1)(aa) inserted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(2)(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 11(1)(b) omitted and word (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(a)(ii) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 11(1A) inserted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 11(1A) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(b) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 11(2) & reg. 11(2)(a) substituted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(4)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 11(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(i) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Word in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(aa) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 11(2)(a) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(ii) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(bb) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(cc) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Reg. 11(2A) inserted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(5)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Sum in Reg. 11(2A)(a) 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(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Sum in Reg. 11(2A)(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(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in reg. 11(3) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(3)(a)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Sum in Reg. 11(3)(a) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(3)(a)(4)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Sum in Reg. 11(3)(b) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(3)(b)(4)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Reg. 11(3A) inserted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(4)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Sum in Reg. 11(3A)(a) substituted (3.4.2025 for the tax year 2025-26) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 2(3)(a)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Sum in Reg. 11(3A)(b) substituted (3.4.2025 for the tax year 2025-26) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 2(3)(b)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Reg. 11(3B) inserted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(d)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Sum in Reg. 11(3B)(a) 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(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Sum in Reg. 11(3B)(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(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Reg. 11(3C) 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, 5(d)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Sum in Reg. 11(3C)(a) 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(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Sum in Reg. 11(3C)(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(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Reg. 11(4) substituted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(7)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in reg. 11(4) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(5)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in reg. 11(4) substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(e)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in reg. 11(4) 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, 5(e)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in reg. 11(5) substituted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 3(8)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in reg. 11(5) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 2) Regulations 2011 (S.I. 2011/940), regs. 1(2), 4(6)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in reg. 11(5) substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(f)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Words in reg. 11(5) 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, 5(f)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Reg. 11(6) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(d) (with reg. 20)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/11",
    "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."
}