{
  "url": "https://openlegislation.uk/social-security-earnings-factor-amendment-regulations-1987/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-earnings-factor-amendment-regulations-1987/regulation-2.json",
  "legislation": "uksi/1987/316",
  "legislation_title": "The Social Security (Earnings Factor) Amendment Regulations 1987",
  "legislation_url": "https://openlegislation.uk/social-security-earnings-factor-amendment-regulations-1987",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Earnings Factors for the tax year 1986—87",
  "text": "For the tax year commencing 6th April 1986, paragraph 2 of Schedule 1 to the Social Security (Earnings Factor) Regulations 1979 shall have effect as if for sub-paragraphs (e) and (f) there were substituted the following sub-paragraphs—\n“(e) F is—\n(i) in relation to any Class 1 contributions paid at a rate specified in section 4(6)—(6B) of the Act—\n(aa) 1.8 where P − Q is less than £156;\n(bb) 142P-Q+0.89 where P − Q is not less than £156 but not greater than £1,290.91;\n(cc) 1, where P − Q is greater than £1,290.91;\n(ii) in relation to any Class 1 contributions paid at a rate so specified as modified by regulations under section 128 of the Act—\n(aa) 1.976, where P is less than £127.90;\n(bb) 140.2P+0.88 , where P is not less than £127.90 but not greater than £1,161.82;\n(cc) 1, where P is greater than £1,161.82;\n(iii) in relation to any Class 1 contributions paid at a rate so specified as modified by regulations under section 129 of the Act—\n(aa) 1.842, where P is less than £148.18;\n(bb) 141.5P+0.887 , where P is not less than £148.18 but not greater than £1,255.05;\n(cc) 1, where P is greater than £1,255.05;\n(iv) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act in a year in which no payment is made of contributions to which head (i) above applies—\n(aa) 1.8, where P − Q is less than £98.80;\n(bb) 177.84P-Q , where P − Q is not less than £98.80 but not greater than £177.84;\n(cc) 1, where P − Q is greater than £177.84;\n(v) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act in a year in which there are also paid contributions to which head (i) applies—\n(aa) 1.8, where P − Q is less than £156;\n(bb) 142P-Q+0.89 where P − Q is not less than £156 but not greater than £1,290.91;\n(cc) 1, where P − Q is greater than £1,290.91;\n(vi) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act as modified by regulations under section 128 of the Act—\n(aa) 1.976, where P − Q is less than £81.02;\n(bb) 160.06P-Q , where P − Q is not less than £81.02 but not greater than £160.06;\n(cc) 1, where P − Q is greater than £160.06;\n(vii) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act as modified by regulations under section 129 of the Act—\n(aa) 1.842, where P − Q is less than £93.86;\n(bb) 172.90P-Q , where P − Q is not less than £93.86 but not greater than £172.90;\n(cc) 1, where P − Q is greater than £172.90;\n(f) G is—\n(i) in relation to any Class 1 contributions paid at the highest of the rates specified in section 4(6)—(6B) of the Act or to any contracted-out contributions ascertained by reference to section 27(2)(a) of the Pensions Act—\n(aa) 2.4, where Q is less than £48.48;\n(bb) 72Q+0.915 , where Q lies between £48.48 and £847.06;\n(cc) 1, where Q is greater than £847.06;\n(ii) in relation to any contracted-out contributions ascertained by reference to section 27(2)(a) of the Pensions Act, as modified by regulations under section 128 of the Act—\n(aa) 3.05, where Q is less than £33.05;\n(bb) 71Q+0.902 , where Q lies between £33.05 and £724.49;\n(cc) 1, where Q is greater than £724.49;\n(iii) in relation to any contracted-out contributions ascertained by reference to section 27(2)(a) of the Pensions Act, as modified by regulations under section 129 of the Act—\n(aa) 2.54, where Q is less than £44.20;\n(bb) 72Q+0.911 , where Q lies between £44.20 and £808.99;\n(cc) 1, where Q is greater than £808.99;\nand the amount resulting shall be rounded to the nearest whole penny.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1979/676; the relevant amending instrument is S.I. 1985/1417."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/316/regulation/2",
    "retrieved_at": "2026-10-29T16:31:43.793180+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."
}