{
  "url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-2014/note",
  "json_url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-2014/note.json",
  "legislation": "uksi/2014/368",
  "legislation_title": "The Social Security Pensions (Low Earnings Threshold) Order 2014",
  "legislation_url": "https://openlegislation.uk/social-security-pensions-low-earnings-threshold-order-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe low earnings threshold is the amount by reference to which the surplus earnings bands are determined for the purpose of calculating the additional pension (the state second pension) in a state retirement pension.\nThis Order is made following a review by the Secretary of State under section 148A (revaluation of low earnings threshold) of the Social Security Administration Act 1992 (c. 5) of the general level of earnings in Great Britain with a view to determining whether, and if so by how much, the amount of the low earnings threshold for the purposes of the Social Security Contributions and Benefits Act 1992 (c. 4) should be increased for future tax years.\nAs a result of that review, it appears to the Secretary of State that the general level of earnings during the period from 1st October 2012 to 30th September 2013 has increased by 0.9%.\nThis Order directs that the low earnings threshold for the tax years following 2013 – 2014 shall be £15,100. The threshold for the tax year 2013 – 2014 was directed to be £15,000 by virtue of the Social Security Pensions (Low Earnings Threshold) Order 2013 (S.I. 2013/528).\nA full impact assessment has not been produced for this instrument as it has no impact on the private sector or civil society organisations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/368/note",
    "retrieved_at": "2026-10-29T00:26:09.452205+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."
}