(1)Where a secondary Class 1 contribution is payable, the amount of that contribution shall be the appropriate secondary percentage of the earnings paid in the week in respect of the employment in question.
(2)For the purposes of subsection (1) above, the “appropriate secondary percentage”, in relation to the earner’s earnings, is the percentage specified in subsection (3) below as appropriate to the secondary earnings bracket (or the prescribed equivalent in the case of earners paid otherwise than weekly) into which those earnings fall.
(3)The secondary earnings brackets and the percentages appropriate to them shall be as set out below—
| Weekly earnings | Appropriate percentage | |
|---|---|---|
| Bracket 1 | Current lower earnings limit to £89.99 | 4.6 per cent. |
| Bracket 2 | £90.00 to £134.99 | 6.6 per cent. |
| Bracket 3 | £135.00 to £189.99 | 8.6 per cent. |
| Bracket 4 | £190.00 or more | 10.4 per cent. |
(4)Subsections (1) and (3) above are subject as mentioned below, that is to say—
(a)subsection (1) is subject to section 27 of the Pensions Act and to regulations under section 6(5) above and sections 116 to 120 below;
(b)subsection (3) is subject to any order under Part IX of the Administration Act (alteration of contributions and earnings brackets).
(5)The power conferred by subsection (2) above to prescribe an equivalent of a bracket includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that bracket.