{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-21",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Annual maxima for those with more than one employment",
  "text": "(1) For the purposes of section 19(1) and (2) of the Act (power to prescribe maximum amounts of contributions and repayments of excess) if an earner is employed in more than one employment his liability in any year—\n(a) for primary Class 1 contributions; ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nshall not exceed an amount which equals the amount found in accordance with paragraph (2).\n(2) The amount is found as follows.\nStep One\nCalculate—\n53×(UEL-PT)Here UEL is the upper earnings limit, and PT the primary threshold, specified for the year.\nStep Two\nMultiply the result of Step One by 8% .\nStep Three\nAdd together, in respect of all of the employed earner’s employments, so much of the earnings in each of those employments as exceeds the primary threshold and does not exceed the upper earnings limit.\nStep Four\nFrom the sum produced by Step Three subtract the amount found by the formula in Step One.\nStep Five\nIf the result produced by Step Four is a positive value, multiply it by 2 per cent.\nIf that result is nil or a negative value, it is treated for the purposes of Step Eight as nil.\nStep Six\nAdd together, in respect of all of the employed earner’s employments, so much of the earnings in each of those employments as exceeds the upper earnings limit.\nStep Seven\nMultiply the sum produced by Step Six by 2 per cent.\nStep Eight\nAdd together the amounts produced by Steps Two, Five and Seven.\nThe result of Step Eight is the annual maximum, subject to the further qualifications in paragraphs (3) and (4).\n(3) For the purpose only of determining the extent of the earner’s liability for contributions under paragraph (2), the amount of a primary Class 1 contribution which is paid at a rate less than the rate specified as the main primary percentage because the earner is a married woman who has made an election to pay contributions at the reduced rate as mentioned in regulation 127, shall be treated as equal to the amount of the primary Class 1 contribution which would be payable if the election had not been made.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) Notwithstanding paragraphs (1) to (4), an earner shall be liable, in the first instance, for the full amount of the contributions which would have been payable but for this regulation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 21 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 21(1)(a) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(2)(a)(i) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 21(1)(b) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(2)(a)(ii) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 21(2) substituted (6.4.2024 immediately before 2024 c. 5 comes into force) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 2(1)(2), 3(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 21(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2012 (S.I. 2012/573), regs. 1(1), 2(2)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 21(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2012 (S.I. 2012/573), regs. 1(1), 2(2)(a)(iii)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 21(3) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 12 (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 21(3) substituted by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 2(2)(b)(4)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 21(4) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(2)(b) (with reg. 1(4))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 21 modified (for the tax year 2022-23) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 4(1)(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Reg. 21 modified (for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 6(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/21",
    "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."
}