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National Insurance Contributions (Secondary Class 1 Contributions) Act 2025

Sections4Effects4

Statutes amended

4 affected Acts; 6 amendments in total. Each block shows the target Act's text with this Act's changes applied.

Social Security Contributions and Benefits Act 1992

1 amendment · open Act

  1. Section 9(2)1 change

    9 Calculation of secondary Class 1 contributions.

    subsection (1) and (1A) unchanged

    2 For the purposes of this Act the secondary percentage is 13.8%15%; but that percentage is subject to alteration under sections 143 and 145 of the Administration Act.

    subsections (3) – (4) unchanged

Social Security Contributions and Benefits (Northern Ireland) Act 1992

1 amendment · open Act

  1. Section 9(2)1 change

    9 Calculation of secondary Class 1 contributions.

    subsection (1) and (1A) unchanged

    2 For the purposes of this Act the secondary percentage is 13.8%15% per cent; but that percentage is subject to alteration under section 129 of the Administration Act.

    subsections (3) – (4) unchanged

The Social Security (Contributions) Regulations 2001

2 amendments · open Act

  1. regulation-10-d1 change

    10 Earnings limits and thresholds

    paragraphs (a) – (c) unchanged

    d the secondary threshold (for secondary Class 1 contributions) shall be £175£96;

    paragraphs (e) onwards unchanged

  2. regulation-11-3A2 changes

    11 Prescribed equivalents

    paragraphs (1) – (3) unchanged

    3A Subject to paragraphs (4) and (5), the prescribed equivalents of the secondary threshold shall be—
    a where the earnings period is a month, £758£417;
    b where the earnings period is a year, £9,100£5,000;

    sub-paragraphs (c) – (e) unchanged

    paragraphs (4) – (5) unchanged

National Insurance Contributions Act 2014

2 amendments · open Act

  1. Section 1(2)(a)1 change

    1 Employment allowance for national insurance contributions

    subsection (1) unchanged

    2 The person's employment allowance for the tax year is—
    a £5,000£10,500, or
    b if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.

    subsections (3) – (8) unchanged

  2. Section 2(4B)6 deletions

    2 Exceptions

    subsections (1) – (4A) unchanged

    4B . . . [secondary Class 1 liability limit of £100,000 or more]
    4C . . .
    4D . . .
    4E . . .
    4F . . .
    4G . . .

    subsections (5) – (9) unchanged