{
  "url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-2012/article-2",
  "json_url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-2012/article-2.json",
  "legislation": "uksi/2012/188",
  "legislation_title": "The Social Security Pensions (Low Earnings Threshold) Order 2012",
  "legislation_url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-2012",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Low earnings threshold",
  "text": "For the purposes of the Social Security Contributions and Benefits Act 1992, it is directed that the low earnings threshold for the tax years following the tax year 2011-2012 shall be £14,700.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 44A of the Social Security Contributions and Benefits Act 1992 (c. 4) as inserted by section 30(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/188/article/2",
    "retrieved_at": "2026-10-29T01:43:40.426798+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."
}